Tauringana, V. and Mangena, M., 2014. Board structure and supplementary commentary on the primary financial statements. Journal of Applied Accounting Research, 15 (3), 273 - 290 .
Full text available as:
Board structure and Suplementary.pdf - Accepted Version
Restricted to Registered users only until 1 November 2016.
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.
|Uncontrolled Keywords:||Board structure ; Financial statements ; Impression management ; Supplementary narrative commentary ; Voluntary disclosure|
|Deposited By:||Unnamed user with email symplectic@symplectic|
|Deposited On:||08 Dec 2015 16:13|
|Last Modified:||08 Dec 2015 16:13|
Downloads per month over past year
|Repository Staff Only -|