Interim financial reporting in the Asia-Pacific region

Nguyen, Huu Cuong (2015) Interim financial reporting in the Asia-Pacific region. PhD thesis, Queensland University of Technology.

Abstract

This study examines Interim Financial Reporting disclosure compliance and associated factors for listed firms in Asia-Pacific countries: Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand, and Vietnam.

Employing disclosure theory (in the context of information economics), with the central premise being that manager' trade-off costs and benefits relating to disclosure, the factors influencing the variation in interim reporting disclosure compliance are examined.

Using researcher-constructed disclosure indices and regression modelling, the results reveal significant cross-country variation in interim reporting disclosure compliance, with higher compliance associated with IFRS adoption, audit review, quarterly reporting (rather than six-monthly) and shorter reporting lags.

Impact and interest:

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ID Code: 86761
Item Type: QUT Thesis (PhD)
Supervisor: Artiach, Tracy & Gallery, Gerry
Keywords: Asia-Pacific, interim financial reporting, reporting lag, mandatory disclosure, IAS 34, audit reviewed, disclosure compliance, discretionary disclosure, information economics theory, IFRS-adoption
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 07 Oct 2015 01:01
Last Modified: 08 Oct 2015 02:40

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