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| Author: | Tai, B. Y. K. |
| Title: | Non-compliance with disclosure requirements in financial statements: the case of Hong Kong companies. |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:2, p. 99-112 |
| Index terms: | FINANCIAL STATEMENTS DISCLOSURE ACCOUNTING STANDARDS HONG KONG |
| Language: | eng |
| Abstract: | The study deals with non-compliance with disclosure requirements in the financial statements of HK companies, which is a good opportunity to study the accounting disclosure requirements and their application in a major financial market. Various disclosure deficiencies were identified and possible reasons for persistent deficiencies were given. |
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