Corporate compliance with non-mandatory statements of best practice: the case of the ASB statement on interim reports.

No === 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...

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Bibliographic Details
Main Authors: Mangena, Musa, Tauringana, V.
Language:en
Published: 2009
Subjects:
Online Access:http://hdl.handle.net/10454/3547