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Voluntary information disclosure in company annual reports

The objective of this study was to measure the level of voluntary disclosure of information by listed South African manufacturing companies. A disclosure index designed to measure such disclosure was constructed. In general a fairly low level of disclosure of non-statutory items was observed in the...

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Главные авторы: C. Firer, G. Meth
Формат: Artigo
Язык:Inglês
Опубликовано: AOSIS 1985-12-01
Серии:South African Journal of Business Management
Online-ссылка:https://sajbm.org/index.php/sajbm/article/view/1089
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