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Japan is viewed by ASEAN states as the most constructive player among the major powers. China is seen as aggressive and the United States as unreliable under President Donald…
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DOI: 10.1108/OXAN-DB256490
ISSN: 2633-304X
Keywords
Geographic
Topical
US Coast Guard's aims in South-east Asia.
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DOI: 10.1108/OXAN-DB247900
ISSN: 2633-304X
Keywords
Geographic
Topical
Impact of COVID-19 crisis on US-China rivalry in South-east Asia.
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DOI: 10.1108/OXAN-DB252537
ISSN: 2633-304X
Keywords
Geographic
Topical
Since the February 2021 coup, Myanmar has become a hub for Chinese criminal gangs who rely on the internet to recruit workers and then hold them captive while they operate online…
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DOI: 10.1108/OXAN-DB276180
ISSN: 2633-304X
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Geographic
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Although several countries, including Thailand and Vietnam, also have laws which restrict the internet -- and affect foreign tech companies through data localisation and other…
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DOI: 10.1108/OXAN-DB265619
ISSN: 2633-304X
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Hue Hwa Au Yong, Keryn Chalmers and Robert Faff
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk…
Abstract
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure index, the mean score is 35%, suggesting that many of the disclosure recommendations are not being adopted by the banks in our sample. Cross‐country and regional variation exists in the disclosure practices, with the variation associated with the extent to which accounting regulations for derivative instruments are operational. Hong Kong banks have the highest mean disclosure scores while the Philippines banks have the lowest mean disclosure scores. Australasian banks generally provide more disclosures than East Asian and South East Asian banks, and banks in developed countries generally have a higher level of disclosure relative to developing countries. The transparency of derivative activities by the banks is expected to improve as Asia Pacific countries promulgate accounting regulations congruent with international accounting standards.
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The United Kingdom eyes a strategic tilt to the Indo-Pacific, with South-east Asia a key focus because of its economic dynamism and the convening power of ASEAN. The aircraft…
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DOI: 10.1108/OXAN-DB260536
ISSN: 2633-304X
Keywords
Geographic
Topical
Regional governments have been aware of this trend since 2021, but efforts to counter it have been episodic and inadequate.
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DOI: 10.1108/OXAN-DB282606
ISSN: 2633-304X
Keywords
Geographic
Topical
The code bans sex outside marriage, cohabitation between unmarried couples and “humiliation” of the government. It prohibits online insults to the president and other state…
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DOI: 10.1108/OXAN-DB275731
ISSN: 2633-304X
Keywords
Geographic
Topical
China will provide technology and training, which will strengthen Beijing’s influence in South-east Asia and reinforce a growing trend towards authoritarianism in the region. The…