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 .

Full text available as:

[img] PDF
Board structure and Suplementary.pdf - Accepted Version
Restricted to Registered users only until 1 November 2016.

189kB

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:Business School
ID Code:22975
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:08 Dec 2015 16:13
Last Modified:08 Dec 2015 16:13

Downloads

Downloads per month over past year

More statistics for this item...
Repository Staff Only -