While most of accounting research concentrates mainly on Europe and developed countries, the South Asian region has not been substantially explored. The purpose of this paper is to examine the legal and institutional environment for corporate financial reporting practices in three South Asian...

Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non‐financial...