search query: @author Saudagaran, S. M. / total: 3
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| Author: | Saudagaran, S. M. Diga, J. G. |
| Title: | The institutional environment of financial reporting regulation in ASEAN |
| Journal: | The International Journal Of Accounting
2000 : VOL. 35:1, p.1-26 |
| Index terms: | Accounting Financial reporting Developing countries Emerging markets Asia Financial regulation |
| Language: | eng |
| Abstract: | The growth of regional trading blocs and economic alliances such as the European Union (EU) and the North American Free Trade Agreement (NAFTA), has served to magnify interest in cross-national aspects of financial reporting regulation. This article focuses on the principle features of the institutional environment for financial reporting in an economic bloc of developing countries - the Association of Southeast Asian Nations (ASEAN). |
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