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ToolsTauringana, V. and Mangena, M., 2014. Board structure and supplementary commentary on the primary financial statements. Journal of Applied Accounting Research, 15 (3), 273 - 290.
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DOI: 10.1108/JAAR-11-2013-0090
Abstract
Purpose - The purpose of this paper is to investigate the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables.
| Item Type: | Article |
|---|---|
| ISSN: | 0967-5426 |
| Uncontrolled Keywords: | Board structure ; Financial statements ; Impression management ; Supplementary narrative commentary ; Voluntary disclosure |
| Group: | Bournemouth University Business School |
| ID Code: | 22975 |
| Deposited By: | Symplectic RT2 |
| Deposited On: | 08 Dec 2015 16:13 |
| Last Modified: | 14 Mar 2022 13:54 |
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