PATHWAYS – FINANCIAL REPORTING &DISCLOSURE

Lipton, Herzberg & Welsh, Understanding Company Law chapter 15
ASIC Information for Preparers of Financial Reports

ASIC Info 31 Financial Reports

ASX Listing Rules 3.1, 3.1A & 3.1B

ASX Listing Rules Guidance Note 8 Continuous Disclosure

ASIC Consultation Paper CP 187 Effective Disclosure in an Operating and Financial Review

ASIC Regulatory Guide RG 62 Better Disclosure for Investors

ASIC Regulatory Guide RG 73 Continuous Disclosure Obligations: Infringement Notices

ASX Listing Rule 4. 10. 17 Guidance Note 10 Review of Operations and Activities 

CASAC Reports Review of Continuous Disclosure (November 1996) and An Enhanced Statutory Disclosure System (September 1991) contained on the CAMAC website were the bases of the current continuous disclosure legislation.

J Price, ASIC Commissioner “Continuous Disclosure” speech 2012

A Zandstr, J Harris & A Hargovan, “Widening the Net: Accessorial Liability for Continuous Disclosure Contraventions” (2008)

I Ramsay “Enforcement of Continuous Disclosure Laws by ASIC” (2015)

M Welsh, ‘Continuous Disclosure: Testing the Correspondence Between State Enforcement and Compliance” (2009)

M Blair & I Ramsay, “Mandatory Corporate Disclosure Rules and Securities Regulation”  (1998)

T Carlin, “A Forensic Analysis of Failed Continuous Disclosure in Action” (2006)

G Fleming, “Fair Disclosure and Open Market Briefings: Evidence from the Australian Stock Exchange” (2001)

A Desai & I Ramsay, “The Use of Infringement Notices by ASIC for Alleged Continuous Disclosure Contraventions: Trends and Analysis” (2011)

J Coffey, “A Case for Persistence in the Disclosure Obligation” (2012)

C Di Lemia & A Aspris, “Price Queries and the Enforcement of Australia’s Continuous Disclosure Regime” (2012)

A Lumsden, “Making Continuous Disclosure Work – Outcomes v Enforcement” (2012)

E Boros, “Public and Private Enforcement of Disclosure Breaches in Australia” (2009)

J Hill, “Centro and the Monitoring Board – Legal Duties Versus Aspirational Ideals in Corporate Governance” (2012)

G North, “A Theoretical Basis for Selective Disclosure Regulation” (2009) 32 UNSWLJ 143

A Topalov, “Environmental Reporting by Australian Corporations” (1999) 8 Griffith Law Review 411