Corporate financial disclosure practices in Asian and Middle Eastern countries

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Askary, Saeed and Jackling, Beverley (2005) Corporate financial disclosure practices in Asian and Middle Eastern countries. Asian Review of Accounting, 13 (1). pp. 45-72. ISSN 1321-7348


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.

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Item type Article
DOI 10.1108/eb060782
Official URL
Subjects Historical > Faculty/School/Research Centre/Department > Faculty of Business and Law
Historical > SEO Classification > 9104 Management and Productivity
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Keywords ResPubID14558, Asia, financial disclosure, harmonisation with IASs, Middle East
Citations in Scopus 4 - View on Scopus
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