A conformity test of corporate financial disclosures in Asian and Middle East countries

Askary, Saeed and Jackling, Beverley 2004, A conformity test of corporate financial disclosures in Asian and Middle East countries, in Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings, Nanyang Technological Univeristy, Nanyang Business School, Singapore, pp. 1-35.

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Title A conformity test of corporate financial disclosures in Asian and Middle East countries
Author(s) Askary, Saeed
Jackling, Beverley
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (4th : 2004, Singapore)
Conference location Singapore
Conference dates 4-6 July 2004
Title of proceedings Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings
Editor(s) Parker, Lee
Low, Aik-Meng
Publication date 2004
Start page 1
End page 35
Publisher Nanyang Technological Univeristy, Nanyang Business School
Place of publication Singapore
Keyword(s) corporate financial reports
international accounting standards
Middle East countries
South East Asia
classification
Summary This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.
Language eng
Field of Research 150104 International Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2004, Nanyang Technological Univeristy
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005300

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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