The Influence of Selected Contingent Variables on Half‐Yearly Reporting Compliance by Listed Companies in Australia and Singapore

This paper reports the results of a study on the half‐yearly reporting compliance practices of Australian and Singapore listed companies. The possible influence of four contingent variables (country of origin, industry, company size and debt leverage) upon compliance practices is considered. In relation to the issue of half‐yearly reporting, a theoretical framework developed by Thomas (1991) is utilised by linking the variables examined to compliance practices adopted. 186 half‐yearly reports were examined for this study in the 1995/6 fiscal year from Australia and Singapore. The degree of compliance was measured using a compliance index. A series of statistical tools, namely analysis of variance (ANOVA), independent sample t‐test, logistic and multiple regressions, were used to analyse the data collected. Tests conducted to examine whether there was a significant country‐effect upon compliance practices adopted found overwhelming evidence to conclude that Singaporean companies' compliance was significantly higher than their Australian counterparts.