This study provides evidence on the cross-sectional relationship between firm-specific variables and management's choice of accounting policies by examining four key accounting-policy disclosures in the 2000/2001 annual reports of 442 listed companies in the Asia Pacific region. The dependent...

Purpose – This paper aims to examine the extent of financial ratio communication from an agency theory perspective. Design/methodology/approach – An empirical positivist approach is utilised to explore the predictors of disclosure within the 2007 annual reports of 300 Australian listed...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

A cross‐cultural model of international accounting compatibility is offered by blending Perera's (1989) cultural schema with other dynamic theories. Rahman's (1990) explanatory variables of the accounting regulator and the profession are included along with costly contracting theories (Watts...

This paper reports the results of a study on the half‐yearly reporting compliance practices of Australian and Singapore listed companies. The possible influence of four contingent variables (country of origin, industry, company size and debt leverage) upon compliance practices is considered....

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and...

The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is...