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A Broad Perspective on Financial Reporting in Pacific Asia

In: Financial Reporting In The Pacific Asia Region

Author

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  • Amy Lau
  • Ronald Ma

Abstract

The following sections are included:IntroductionReasons for Studying International AccountingSignificance of the Pacific Asia RegionEnvironmental Factors Influencing AccountingInfluence of External Environment FactorsEconomic ConditionsColonisationHistorical Factors — Language, Religion and IdeologyDemographic Factors — Population, Literacy and EducationTechnological FactorsInflationConcluding Comments on External Environment FactorsInfluence of Cultural FactorsHofstede’s Societal ValuesGray’s Accounting Subculture ValuesRelationships of Accounting Values to Accounting Systems and PracticesClassification of Pacific Asian Countries By Societal and Accounting ValuesSummary of Cultural FactorsInfluence of Institutional Structure FactorsPolitical SystemLegal SystemCapital Market SystemEducation SystemBusiness EnterprisesAccounting SystemSummary of Institutional Structure FactorsSummaryReferences

Suggested Citation

  • Amy Lau & Ronald Ma, 1997. "A Broad Perspective on Financial Reporting in Pacific Asia," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 4, pages 55-92, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812819611_0004
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    Cited by:

    1. Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.
    2. Azhar Abdul Rahman, PhD & Ku Nor Izah Ku Ismail, PhD & Wan Nordin Wan Hussin, PhD, 2011. "The Influence of Corporate Governance And Firm’s Characteristics on The Extent of Compliance With Masb Standards Among Malaysian Listed Companies," International Journal of Business and Social Research, LAR Center Press, vol. 1(1), pages 153-173, December.
    3. Liming Guan & Hamid Pourjalali, 2010. "Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 17(2), pages 99-127.

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