Pauline Weetman

TL;DR: In this paper, the authors compared the influence of insider domination and government ownership on the extent of voluntary disclosure in Malaysian company annual reports and found that despite the upheaval of the economic crisis, traditional influences of director ownership and family domination of the board outweigh the effect of government-backed accountability initiatives.

TL;DR: In this article, the effect of relative familiarity and language accessibility on the International Accounting Standards (IASs) disclosures when IASs are first introduced in an emerging capital market is assessed.

TL;DR: This article examined the timeliness with which financial statements are issued by companies in an emerging capital market (Greece) and found that, while all companies meet the regulatory deadline, there is a wide variation between the financial year end and the date of first issue of the financial statements.

TL;DR: In this article, the authors draw on the literature of managerial business communications, supported by that of applied linguistics, in bringing to accounting research a transitivity index and the application of DICTION analysis.

TL;DR: The audit report lag is a particularly critical factor in emerging and newly developed capital markets where the audited financial statements in the annual report are the only reliable source of information available to investors.