The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is provided. Two disclosure indices, specifically the noviolationfornondisclosure NVND index and the violationfornondisclosure VND, were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.
Asian Review of Accounting – Emerald Publishing
Published: Jan 1, 2003
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