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This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim reports. Using data drawn from a sample of 259 UK...
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We investigate the association of foreign share ownership with firm-level disclosure and corporate governance structures in Zimbabwe, a developing country in Southern Africa. Our motivation for the study derives from the literature, which suggests that foreign investors: (1) generally have a...
Persistent link: https://www.econbiz.de/10009429861
The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is...
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The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is...
Persistent link: https://www.econbiz.de/10009710940
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