Ntim, Collins G.; Soobaroyen, Teerooven; Broad, Martin J. - In: Accounting, Auditing & Accountability Journal 30 (2017) 1, pp. 65-118
Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints....
