Board structure and supplementary commentary on the primary financial statements.

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 .

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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
Subjects:UNSPECIFIED
Group:Faculty of Management
ID Code:22975
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:08 Dec 2015 16:13
Last Modified:01 Nov 2016 01:08

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