Malawi Stock Exchange Listing Rules stipulate that listed companies are required to publish interim financial statements covering half year period in accordance with International Financial Reporting Standards. Equally, Reserve Bank of Malawi Information Directive dictates that all Malawian...

Share premium has been one of the longstanding controversial topics in the financial accounting and corporate law with heavy debates for listed companies which are subjected to intense scrutiny. One of the major changes in the Malawi Companies Act 2013 was the abolition of issuance of shares at...