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Black Economic Empowerment Disclosures by South African Listed Corporations : The Influence of Ownership and Board Characteristics

Ntim, Collins G. - 2012

This study investigates the extent to which South African listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports using a sample of 75 listed corporations from 2003 to 2009. BEE is a form of socio-economic affirmative...

Persistent link: https://www.econbiz.de/10013102588