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.
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.
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|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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