澳大利亚的公司信息披露法规

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 1993-01-01 DOI:10.1016/1061-9518(93)90012-I

Jill McKinnon

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引用次数: 0

摘要

本文探讨了澳大利亚公司财务披露的监管制度。第一部分从结构和操作形式上描述了该制度的框架，并解释了该制度的发展是如何受到政治和经济因素的影响的。第二部分探讨了一个国家的监管制度可能采取与该国家的文化价值观相一致的形式和方式。通过比较澳大利亚和日本的制度，并注意到制度之间的差异是如何与每个国家文化价值观的差异相一致的，从而探讨了这一点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate disclosure regulation in Australia

>This article discusses the system of regulating corporate financial disclosure in Australia. The first part describes the framework of the system in structural and operational form and explains how the system's development has been influenced by political and economic factors. The second part explores the notion that the system of regulation in a nation is likely to take a form and operate in a manner, consistent with that nation 's cultural values. This is explored by comparing the Australian system with that of Japan and noting how differences between the systems are consistent with differences in the cultural values of each nation.

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.