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INTERIM FINANCIAL REPORTING IN THE ASIA-PACIFIC REGION: A REVIEW OF REGULATORY REQUIREMENTS

Nguyen Huu Cuong, Gerry Gallery, Tracy Artiach

DOI: 10.22495/cocv10i3c3art4

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

How to cite this paper: Cuong, N. H., Gallery, G., & Artiach, T. (2013). Interim financial reporting in the Asia-pacific region: A review of regulatory requirements. Corporate Ownership & Control, 10(3-3), 380-388. http://doi.org/10.22495/cocv10i3c3art4

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