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Periodic disclosure regulation: enhancements to enable all investors to make informed decisions
journal contributionposted on 2009-01-01, 00:00 authored by Gillian North
When listed Australian companies provide the minimum level of disclosure required under existing periodic disclosure regulation, it is difficult for some Australian investors to make informed investment decisions on a timely basis. Enhancements to the regulation are proposed to enable all investors to make informed decisions – namely, the introduction of online quarterly reporting, and the strengthening of regulation governing preliminary final reports and management discussion and analysis reporting.