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Developments in non-mandatory disclosures in annual reports of companies: A case study

Description:
The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD by these companies has changed over time providing additional and useful information to stakeholders. The empirical data was gathered from the years 2008 to 2010 to provide a ...
Display date:
2013
Location:
Fiji
Format:
Conference item
Collections:
ResearchCommons@Waikato
Content partner:
University of Waikato
Availability:
Not specified
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    Copyright 2013 The Authors.

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