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Culture and corporate voluntary reporting: a comparative exploration of the chairperson's report in India and New Zealand

Mir, Monir Zaman, Chatterjee, Bikram and Rahaman, Abu Shiraz 2009, Culture and corporate voluntary reporting: a comparative exploration of the chairperson's report in India and New Zealand, Managerial auditing journal, vol. 24, no. 7, pp. 639-667, doi: 10.1108/02686900910975369.

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Title Culture and corporate voluntary reporting: a comparative exploration of the chairperson's report in India and New Zealand
Author(s) Mir, Monir Zaman
Chatterjee, Bikram
Rahaman, Abu Shiraz
Journal name Managerial auditing journal
Volume number 24
Issue number 7
Start page 639
End page 667
Total pages 29
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2009
ISSN 1758-7735
Keyword(s) chairmen
financial reporting
India
New Zealand
national cultures
Summary Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report.
Design/methodology/approach – The annual reports of Indian and New Zealand companies from 2001 to 2005 were selected to investigate the extent and nature of information disclosure in their chairperson's report. “Content analysis” is the main methodological orientation of the paper.
Findings – The paper argues that, contrary to propositions based on Hofstede's cultural framework, Indian companies provide more disclosure in their chairperson's report than their New Zealand counterparts. This leads to the conclusion that voluntary disclosure, more generally, is a complex phenomenon and cultural variables alone may not be sufficient predictors of the voluntary disclosure practices of a country.
Originality/value – Using India and New Zealand, two countries with significant cultural differences, according to Hofstede's typology, the paper extends the literature by focusing on the chairperson's report, a more recent accounting phenomenon which is gaining popularity across the globe.
Language eng
DOI 10.1108/02686900910975369
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2009, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30075022

Document type: Journal Article
Collection: Department of Accounting
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