Some pressure groups propagate that agency costs in companies could be reduced if shareholders would have access to board minutes as the shareholders would have first hand information regarding the affairs of the reporting entity rather than analysing the company through annual reports which...

IFRSs 10 and 12 became effective on 1st January 2013 and are applicable to reporting entities using International Financial Reporting Standards and whose objectives are to provide clear guidelines on how parent subsidiary relationship exists despite the fact that one entity may not have majority...

Graduate Recruitment Programme is not receiving substantial attention in the Malawian Banking Sector. There are fragmented programmes across the industry with most banks lacking initiatives to recruit and train graduates from universities as means of building up future management team with...

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...