A comparative study of de jure and de facto disclosure between Australia and Singapore

A comparative study of de jure and de facto disclosure between Australia and Singapore 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

A comparative study of de jure and de facto disclosure between Australia and Singapore

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb060761
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Asian Review of AccountingEmerald Publishing

Published: Jan 1, 2003

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