Browsing by Subject "non-mandatory disclosure"

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

Sharma, Umesh Prasad; Low, Roxanne; Davey, Howard (2013)

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 ...