TY - JOUR AB - Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region.Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from Australia, Singapore, Malaysia, the Philippines and Pakistan.Findings Overall, the authors find that ownership concentration is positively associated with the financial reporting quality. However, institutional ownership and foreign ownership are positively associated with financial disclosure in developing countries. Further, the result indicates that institutional and public ownership is positively associated with financial reporting in developed countries. Among the control variables, the authors find that larger firms are negatively correlated with financial reporting quality in Asia-Pacific.Originality/value These results highlight the highly individualized effects of blockholders and the need for research to further understand the mechanisms through which shareholders impact financial reporting quality. VL - 26 IS - 4 SN - 2059-6014 DO - 10.1108/RIBS-02-2016-0011 UR - https://doi.org/10.1108/RIBS-02-2016-0011 AU - Yasser Qaiser Rafique AU - Mamun Abdullah Al AU - Ahmed Irfan PY - 2016 Y1 - 2016/01/01 TI - Quality of financial reporting in the Asia-Pacific region: The influence of ownership composition T2 - Review of International Business and Strategy PB - Emerald Group Publishing Limited SP - 543 EP - 560 Y2 - 2024/03/28 ER -