The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is...

Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic differences between companies who respond and those who do not. A global study into airline accounting practices by Tan,...