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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
1985-12-01
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| Series: | South African Journal of Business Management |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/1089 |