Interim financial reporting in the Asia-Pacific region : a review of regulatory requirements

Nguyen, Huu Cuong, Gallery, Gerry T., & Artiach, Tracy (2013) Interim financial reporting in the Asia-Pacific region : a review of regulatory requirements. Corporate Ownership and Control, 10(3), pp. 380-388.

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Abstract

This paper addresses the question of how interim financial reporting regulation varies across the Asia-Pacific region. Using a content analysis method, the study investigates the relevant regulations in eight selected countries in the Asia-Pacific region which differ in a number of country-level attributes. We find that the regulations in the region show considerable variation in terms of the form of regulatory enforcement, reporting lag, audit requirements, and reporting form. By providing the first in-depth review of the nature of differences in interim financial reporting in key countries in the Asia-Pacific region, the findings of this study will be of interest to investors, regulators and researchers in their quest for international “convergence” in financial reporting practices.

Impact and interest:

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ID Code: 61220
Item Type: Journal Article
Refereed: Yes
Keywords: Interim financial reporting, Accounting regulation, Asia-Pacific , Disclosure
ISSN: 1810-3057
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BANKING FINANCE AND INVESTMENT (150200)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 11 Jul 2013 01:37
Last Modified: 08 May 2014 22:52

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