Purpose – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the...

Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose of this paper – This study investigates compliance with the corporate governance code in an African developing economy (Mauritius). Methodology/approach – We examine the annual reports of 41 listed companies to assess the extent of compliance with the code and to analyze the wording...

Purpose: The purpose of the paper is to advance the understanding of the links between the presence of independent directors (IDs) on boards and the company value in the specific context of concentrated ownership. The authors apply the framework of agency theory to identify the monitoring...