Corporate Transparency in the Asia Pacific Region: Factors Explaining Differences in Financial Disclosure Levels.

相关披露及会计计量政策所证明的公司透明度是否足够，是全球投资者和监管机构关注的问题，尤其是在亚洲金融危机后位于亚太地区的公司。该项目的目的是对照公认的基准，特别是国际会计准则，评估该区域主要国家的财务披露水平，并评价与披露水平差异有关的因素的重要性。这项研究的结果将为澳大利亚准则制定者以及IASB、IOSCO和世界银行提供有价值的见解。

The adequacy of corporate transparency, as evidenced by relevant disclosures and accounting measurement policies, is of concern to investors and regulators worldwide but notably in respect of companies located in the Asia Pacific region following the Asian financial crisis. The aim of this project is to assess financial disclosure levels in major countries in the region against recognised benchmarks especially International Accounting Standards and to evaluate the significance of factors associated with differences in disclosure levels. The results of this study will provide valuable insights for Australian standard setters as well as the IASB, IOSCO and the World Bank.