The Influence of Selected Contingent Variables on Half-Yearly Reporting Compliance by Listed Companies in Australia and Singapore

Asian Review of Accounting

Volumn 7, Issue 2, 1999, Pages 66-83

  Tan, Samantha ^a   Tower, Greg ^a  

^a MURDOCH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84993056333     PISSN: 13217348     EISSN: 17588863     Source Type: Journal    
DOI: 10.1108/eb060714     Document Type: Review

References (43)

1. Accounting Society of CPAs and Institute of Chartered Accountants in Australia, 1994, Australian Accounting Standards Board, AASB 1029: Half Year Accounts and Consolidated Accounts, Australian Society of CPAs Handbook, Volume 1, Accounting, Butterworths, Victoria.
2. Accounting Society of CPAs and Institute of Chartered Accountants in Australia, 1990, Miscellaneous Professional Statement APS 1: Conformity with Statements of Accounting Concepts and Accounting Statements, Australian Accounting Research Foundation, Victoria.
3. Ahmed, K and Nicholls, D, 1994, The Impact of Non-Financial Company Characteristics on Mandatory Disclosure Compliance in Developing Countries: The Case of Bangladesh, International Journal of Accounting, 29, 3: 62–77.
4. Andrews, B H, Gul, F A, Guthrie, J E and Teoh, H Y, 1989, A Note on the Corporate Social Disclosure Practices in Developing Countries: The Case of Malaysia and Singapore, British Accounting Review, 21, 4: 371–376.
5. nd Edition, John Wiley & Sons: New York.
6. Beerworth, W J, 1993, Amendment of Corporation Law: Reform or Red Tape?, Companies and Securities Bulletin, 45, 5:2–6.
7. Cahan, S F, 1992, The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis, The Accounting Review, 67, 1: 77–95.
8. Chin, M, 1994, Practice Review: Enhancing the Standards of the Accounting Profession, Singapore Accountant, 10, 6: 38–40.
9. Cooke, T E, 1992, The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Companies, Accounting and Business Research, 22, 87: 229–237.
10. Corporations Law, 1995, Canberra, Australia.
11. Davis, S W and Menon, K, 1987, The Formation and Termination of the Cost Accounting Standards Board: Legislative Intervention in Accounting Standard-Setting, Journal of Accounting and Public Policy, 6, 3: 185–207.
12. Eddie, I A, 1994, The Development of a Contingency Model for Explaining National Differences in Consolidation Accounting, Paper presented at the AAANZ Annual Conference, Wollongong: Sydney.
13. Eddie, I A, 1996, The Association between National Cultural Values and Consolidation Accounting Disclosure: An Empirical Study, Paper presented at the AAANZ Annual Conference, Christchurch: New Zealand.
14. Fels, A, 1982, The Political Economy of Regulation, U.N.S. W. Law Journal, 5, 4: 32–33.
15. Foos, S L and Ng, S Y, 1994, Singapore, Financial Reporting in the West Pacific Rim, eds Cooke, T E and Parker, R H, Routledge: New York, 265–297.
16. Francis, G, 1996, Introduction to SPSS for Windows, Prentice Hall: Queensland, Australia.
17. Gastil, R D, 1990, The Comparative Survey of Freedom: Experiences and Suggestions, Studies in Comparative International Development, 25, 1: 25–50.
18. Guthrie, J E and Parker, L D, 1990, Corporate Social Disclosure Practice: A Comparative International Analysis, Advances in International Accounting, 3, 2: 159–176.
19. Han, K H, 1994, Setting Accounting Standards in Singapore, Advances in International Accounting, 6, 4: 147–161.
20. Jensen, M C and Meckling, W H, 1976, Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure, Journal of Financial Economics, 3, 3: 305–360.
21. Lambert, M R and Roy, J P, 1991, Spotlight on the Interim Reporting, CA Magazine, 124, 5: 32–36.
22. Masel, L, 1983, The Future of Accounting and Auditing Standards, Australian Accountant, 53, 8: 541–549.
23. McBride, P and Peirson, G, 1993, Timing and Frequency of Financial Reports: Present Requirements and Proposals for Change, Company and Securities Law Journal, 11, 3: 183–187.
24. Mitnick, B M, 1980, The Political Economy of Regulation: Creating, Designing, and Removing Regulatory Forms, Columbia University Press: New York.
25. Ng, E J and Koh, H C, 1993, Compliance with Non-Mandatory Accounting Pronouncements: The Singapore Experience, Singapore Management Review, 41–55.
26. Nobes, C W and Parker, R, 1981, Comparative International Accounting, Philip Allan: Oxford, United Kingdom.
27. nd Edition, MacMillan: London, United Kingdom.
28. Peirson, G and Ramsay, A L, 1983, A Review of the Regulation of Financial Reporting in Australia, Company and Securities Law Journal, 2, 7: 26–37.
29. Peirson, G, 1993, Timing and Frequency of Financial Reports: Present Requirements and Proposals for Change, Company and Securities Law Journal, 13, 4: 183–187.
30. th Edition, John Wiley & Sons: United States.
31. Rahman, A R, Perera, M H B, and Tower, G D, 1991, Toward an Accounting Regulatory Union between New Zealand and Australia, Paper presented at the Accounting Association of Australia and New Zealand Annual Conference, Brisbane: Australia.
32. Robbins, W A and Austin, K R, 1986, Disclosure Quality in Government Financial Reports: An Assessment of the Appropriateness of a Compound Measure, Journal of Accounting Research, 24, 2: 412–421.
33. Ryan, J B and Heazlewood, C T, 1995, Australian Company Financial Reporting 1995, Shannon Press: Bayswater North, Australia.
34. Schipper, K, 1981, Discussion of Voluntary Corporate Disclosure: the Case of Interim Reporting, Journal of Accounting Research, 19 Supp: 85–88.
35. Tai, B Y K, Au-Yueng, P K, Kwok, M C M, and Lau L W C, 1990, Non-Compliance with Disclosure Requirements in Financial Statements: The Case of Hong Kong Companies, International Journal of Accounting, 25, 2: 99–112.
36. Thomas, A P, 1986, The Contingency Theory of Corporate Reporting: Some Empirical Evidence, Accounting, Organizations and Society, 11, 3: 253–270.
37. Thomas, A P, 1991, Towards a Contingency Theory of Corporate Financial Reporting Systems, Accounting, Auditing and Accountability Journal, 4, 4: 40–57.
38. Tower, G D, 1991, Accounting Regulation as an Instrument of Public Accountability: A Case Study of New Zealand, Doctoral Dissertation, Massey University: New Zealand.
39. Tower, G D, Perera, M H B, and Rahman, A R, 1992, Accounting Regulatory Design: A New Zealand Perspective, Advances in International Accounting, 5, 4: 115–142.
40. Wallace, R S O and Naser, K, 1995, Firm-Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong, Journal of Accounting and Public Policy, 14, 2: 311–368.
41. Walker, 1987, Australia's ASRB: A Case Study of Political Activity and Regulatory Capture, Accounting and Business Research, 17, 67: 269–286.
42. Watts, R L and Zimmerman, J L, 1986, Positive Accounting Theory, Prentice Hall: Englewood Cliffs, New Jersey.
43. Williams, S M, 1997, National Cultural Values and their Impact on Disclosure Practices in the Asia-Pacific Region, Paper Presented at the Asian Network of Schools of Accounting Conference, Perth: Australia.