Interim Financial Reporting in the Asia-Pacific Region : A Review of Regulatory Requirements

Corporate Ownership & Control, Volume 10, Issue 3, 2013

9 Pages Posted: 13 Nov 2018

See all articles by Nguyen Huu Cuong

Nguyen Huu Cuong

Danang University of Economics - The University of Danang

Gerry Gallery

Queensland University of Technology

Tracy Charmaine Artiach

Queensland University of Technology

Date Written: 2013

Abstract

This paper addresses the question of how interim financial reporting regulation varies across the Asia-Pacific region. Using a content analysis method, the study investigates the relevant regulations in eight selected countries in the Asia-Pacific region which differ in a number of country-level attributes. We find that the regulations in the region show considerable variation in terms of the form of regulatory enforcement, reporting lag, audit requirements, and reporting form. By providing the first in-depth review of the nature of differences in interim financial reporting in key countries in the Asia-Pacific region, the findings of this study will be of interest to investors, regulators and researchers in their quest for international “convergence” in financial reporting practices.

Keywords: Interim Financial Reporting, Accounting Regulation, Asia-Pacific, Disclosure

JEL Classification: M41

Suggested Citation

Nguyen, Cuong Huu and Gallery, Gerry Thomas and Artiach, Tracy Charmaine, Interim Financial Reporting in the Asia-Pacific Region : A Review of Regulatory Requirements (2013). Corporate Ownership & Control, Volume 10, Issue 3, 2013, Available at SSRN: https://ssrn.com/abstract=3282493

Cuong Huu Nguyen (Contact Author)

Danang University of Economics - The University of Danang ( email )

71 Ngu Hanh Son
Da Nang
Vietnam
84 905223886 (Phone)

HOME PAGE: http://scv.udn.vn/nhcuong

Gerry Thomas Gallery

Queensland University of Technology ( email )

School of Accountancy GPO 2434
Brisbane QLD 4001
Australia
61738648347 (Phone)

Tracy Charmaine Artiach

Queensland University of Technology ( email )

School of Accountancy
2 George Street
Brisbane, Queensland 4000
Australia
0731382534 (Phone)
0731382534 (Fax)

HOME PAGE: http://www.bus.qut.edu.au/faculty/staff-directory/accountancy/

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