Quality of financial reporting in the Asia-Pacific region: The influence of ownership composition

Qaiser Rafique Yasser, Abdullah Al-Mamun, Irfan Ahmed

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region.
Design/methodology/approach
The study uses panel data for 420 firms for the period 2011-2013 (three years) from Australia, Singapore, Malaysia, the Philippines and Pakistan.
Findings
Overall, the authors find that ownership concentration is positively associated with the financial reporting quality. However, institutional ownership and foreign ownership are positively associated with financial disclosure in developing countries. Further, the result indicates that institutional and public ownership is positively associated with financial reporting in developed countries. Among the control variables, the authors find that larger firms are negatively correlated with financial reporting quality in Asia-Pacific.
Originality/value
These results highlight the highly individualized effects of blockholders and the need for research to further understand the mechanisms through which shareholders impact financial reporting quality.
Original languageEnglish
Pages (from-to)543-560
Number of pages18
JournalReview of International Business and Strategy
Volume26
Issue number4
DOIs
Publication statusPublished - 2016

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