Author(s)

Lu Zhang

Corresponding Author

Lu Zhang

ABSTRACT

The subject of this report is mainly about Australian reporting regime. Different from America, Australia does not implement periodic information disclosure system but carry out continuous reporting regime. In addition, this report primarily explored the necessity and the effectiveness of the continuous information disclosure regime of Australia. Nevertheless, combining the relevant literatures, the research built consensus around two points: it is essential to disclose information continuously in Australia, while this regime may not be always effective to some degree.

KEYWORDS

Continuous reporting regime, disclosure entities, effectiveness