Purpose This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach This study used multivariate analysis to examine the moderating variable. Findings GO has a...

Purpose This paper aims to examine the impact of compliance with corporate governance (CG) guidelines during the period 2002-2014 on firm financial performance and firm value of Kenyan-listed companies. Design/methodology/approach Using panel data of 520-firm year’s observations between 2005...

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...

The implementation of the principles of corporate governance by South African companies has increased considerably since the release of the King Report in 1994. This report exerted a great influence, especially regarding the disclosure of information on corporate governance in the annual...

The recommendations of the King II Report on corporate governance regarding employee‐related disclosures by listed companies were identified. The annual reports of the Top 100 industrial companies as well as of the mining companies listed on the Johannesburg Securities Exchange were...

The roles and responsibilities of the chief financial officer (hereafter CFO) have evolved dramatically over the past 10 years. This article explores this evolution from a South African perspective by, firstly, presenting an extensive literature review on the matter. Secondly, a unique South...

Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help...

Enterprise governance is an emerging concept which emphasizes the importance of balancing the corporate governance and performance management aspects of the organization. In the light of recent corporate scandals, there has been considerable pressure worldwide to improve standards of corporate...

Discusses corporate governance, which is increasingly being seen as the hallmark of a well run company, and how this should be demonstrated. Questions how governance should be measured and communicated. Concludes that performance measures need to be supplemented by contextual information on the...

Purpose – With increasing competitiveness today's business scenario has become highly complex. Aims to focus on corporate social responsibility (CSR), which has become increasingly important in the modern era. Design/methodology/approach – A conceptual discussion and approach are taken....