Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non-financial...

Purpose – This study seeks to examine the impact of Australian equivalents to international financial reporting standards (A‐IFRS) on the accounts of small‐, medium‐ and large‐sized firms. Design/methodology/approach – For 135 listed Australian entities, the half‐yearly accounts...

Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non‐financial...