Voluntary disclosure in the annual reports of Fijian companies

@inproceedings{Sharma2013VoluntaryDI,
  title={Voluntary disclosure in the annual reports of Fijian companies},
  author={Umesh Sharma and Howard Davey},
  year={2013}
}
  • Umesh Sharma, Howard Davey
  • Published 2013
  • Economics
  • This paper investigates voluntary disclosure of information by listed companies in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context. The empirical data was gathered from the years 1999 onwards to give a longitudinal account of voluntary disclosure. The paper is informed by legitimacy theory. Data were gathered from the annual reports of 15 companies listed on the South Pacific Stock Exchange in Fiji. We find that the levels of… CONTINUE READING

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