Corporate financial disclosure practices in Asian and Middle Eastern countries

Askary, Saeed and Jackling, Beverley 2005, Corporate financial disclosure practices in Asian and Middle Eastern countries, Asian review of accounting, vol. 13, no. 1, pp. 45-72, doi: 10.1108/eb060782.

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Title Corporate financial disclosure practices in Asian and Middle Eastern countries
Author(s) Askary, Saeed
Jackling, Beverley
Journal name Asian review of accounting
Volume number 13
Issue number 1
Start page 45
End page 72
Publisher Emerald Group Publishing Ltd
Place of publication Bingley, England
Publication date 2005
ISSN 1321-7348
Keyword(s) Asia
financial disclosure
Middle East
harmonisation with IASs
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 (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant 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 in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study. 
Language eng
DOI 10.1108/eb060782
Field of Research 150103 Financial Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2005, Asian Review of Accounting
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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