Factors Causing Differences In The Financial
Reporting Practices In Selected South Pacific
Countries In The Post-Convergence Period

QR Code

Factors Causing Differences In The Financial Reporting Practices In Selected South Pacific Countries In The Post-Convergence Period

The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, we argue that the existing models that cluster countries are substantially incomplete and misleadi...

Full description

Bibliographic Details
Main Authors:	Chand, Parmod, Patel, Chris, Day, Ronald
Format:	Article
Language:	English
Published:	Asian Academy of Management (AAM) 2008
Subjects:	HD28-70 Management. Industrial Management
Online Access:	http://eprints.usm.my/36390/ http://eprints.usm.my/36390/1/AAMJ_13.2.6.pdf

Similar Items

Financial convergence in the Asia Pacific
by: Ibrahim, Juliana
Published: (2013)

The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2015)

Financial convergence in the Asia Pacific economies
by: Ibrahim, Juliana, et al.
Published: (2013)

Earnings And Balance Sheet Conservatism In Malaysia: The Effect Of Malaysia's Convergence To International Financial Reporting Standards (Ifrs)
by: Marzuki, Marziana Madah, et al.
Published: (2016)

The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2016)

Pacific Rim stock market convergence’
by: Fraser, Patricia, et al.
Published: (2007)

Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
by: Santi, Monica, et al.
Published: (2017)

Effective Corporate Governance And Financial Reporting In Japan
by: Rahman, Khondaker Mizanur, et al.
Published: (2016)

Intertemporal changes in the antecedents of migration in 1990-2000 period: the case of Malaysia and Asia-Pacific countries
by: Chee, Seong Ow, et al.
Published: (2014)

Does Foreign Ownership Increase Financial Reporting Quality?
by: Yohan An, Yohan An
Published: (2015)

Systematic literature review of convergence: A systems perspective and re-evaluation of the convergence process
by: Klarin, Anton, et al.
Published: (2021)

Corporate Governance and Property Firms’ Performance Post Financial Crisis 2008
by: Lee, Swee Seong
Published: (2019)

Asian financial integration during the pre-and post crisis periods.
by: Mohamed, Azali, et al.
Published: (2009)

Human resources disclosures in the annual reports of Pacific Island countries' entities
by: Brown, Alistair, et al.
Published: (2005)

Forward-looking information disclosure determinants and effects on earnings management : pre-during-post international financial reporting standards era-evidence from publicly listed companies in malaysia
by: Almhuob Muftah, Imad Hamd
Published: (2024)

Debt Trap, Debt Burden Shifting, And Welfare Loss: A Comparative Study On A Group Of Fourteen Asian Pacific Developing Countries
by: Noor Alam, Noor Alam
Published: (2007)

The Mediating Effect Of Integrated Business And Environmental Management On The Relationship Between External Pressures And Cabon Disclosure Of Firms In Selected Asia Pacific Countries
by: Loan, Le Thi Truc
Published: (2023)

Does International Financial Reporting Standards convergence promote informational efficiency?
by: Tee, Lain-Tze, et al.
Published: (2017)

Organisational culture of South African higher education in the post COVID-19 period
by: Ndelu, Hazel Lizzy, et al.
Published: (2023)

Economics banking efficiency in selected African countries in the post-reform period
by: Mzee, Said Seif
Published: (2013)

Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.
by: Saidin, Saidatunur Fauzi
Published: (2017)

UNIMAS hosts Asia Pacific Marketing and Management Conference
by: The Borneo, Post
Published: (2016)

Mobility Management for Satellite / Terrestrial Multi-Service Convergence Networks
by: Kwong, Chiew Foong
Published: (2009)

Convergence and divergence of role stress experience of locally hired Japanese and non-Japanese host country staff: a qualitative study
by: Okamoto, K., et al.
Published: (2011)

Convergence of Income in Asian Countries
by: Lee, Hock Ann
Published: (2002)

A Sustainable Manufacturing Strategy Framework: The Convergence Of Two Fields
by: A. Ocampo, Lanndon, et al.
Published: (2015)

The association between financial performance, environmental characteristics, corporate governance mechanism and fraudulent financial reporting : evidence from Malaysian listed companies
by: Sulaiman, Mahanum
Published: (2014)

Financial integration among ASEAN+3 countries : evidence from exchange rates convergence
by: Lee, Chin, et al.
Published: (2013)

The Dynamics of Convergence and Speed of Adjustments across Asia Pacific Equity Markets
by: Chong Hin, Chuah
Published: (2007)

Convergence Patterns in Financial Development: Evidence From Club Convergence
by: Apergis, Nicholas, et al.
Published: (2012)

Post-fire juvenile period of plants in south-west Australia forets and implications for fire management
by: Burrows, N., et al.
Published: (2008)

Perceived benefits and challenges of convergence to international financial reporting standards among Malaysian accountants.
by: Yaacob, Abu Sofian
Published: (2012)

The role of the national institutional environment in IFRS convergence: A new approach
by: Cao, June, et al.
Published: (2020)

Dividend Policy Changes In The Pre-, Mid-, And Post-financial Crisis: Evidence From The Nigerian Stock Market
by: Abdulkadir, Rihanat Idowu, et al.
Published: (2015)

Causes of abandoned construction projects in Malaysia
by: Yap, Eng Hoe
Published: (2013)

Determinants of target capital structure: evidence on South East Asia countries
by: Haron, Razali, et al.
Published: (2011)

Determinants of target capital structure: evidence on South East Asia countries
by: Mat Nor, Fauzias, et al.
Published: (2011)

Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by: Marzuk, M., et al.
Published: (2016)

Risk management disclosure in islamic financial institutions in Malaysia: Pre and post financial crisis / Rosnadzirah Ismail … [et al.]
by: Ismail, Rosnadzirah, et al.
Published: (2012)

Factor causing time delay in construction Malaysia
by: Nasser Rostam, Afshar, et al.
Published: (2016)