A review of research on regulation changes in the Asia-Pacific region

被引：11
|
作者：
Chang, Millicent [1 ]
Jackson, Andrew B. [2 ]
Wee, Marvin [1 ]
机构：
[1] Univ Western Australia, UWA Business Sch, Crawley, WA, Australia
[2] UNSW Australia, UNSW Business Sch, Sydney, NSW, Australia
来源：
ACCOUNTING AND FINANCE | 2018年 / 58卷 / 03期
关键词：
Regulation; Finance; Accounting; Financial institutions; Corporate governance; Standard setting; CORPORATE GOVERNANCE; CONTINUOUS DISCLOSURE; EARNINGS MANAGEMENT; ACCOUNTING RESEARCH; EMPIRICAL-ANALYSIS; MARKET DISCIPLINE; INTANGIBLE ASSETS; FINANCE RESEARCH; IFRS ADOPTION; IMPACT;
D O I：
10.1111/acfi.12259
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In this study, we review the financial research on regulation in the Asia-Pacific region. We do this by analysing six leading regional accounting and finance journals - Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific-Basin Finance Journal. We identify five main themes of regulation research relating to: (i) banking and financial institutions, (ii) markets and trading, (iii) corporate governance, (iv) disclosure and (v) accounting standard setting. Our paper synthesises the regional literature in these areas and provide some suggestions for future directions.
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页码：635 / 667
页数：33
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