This study investigates the extent to which South African (SA) listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports and examines the possible motivations and resulting ownership and board factors influencing BEE...

The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust...

Purpose: This paper aims to investigate the level of compliance with, and disclosure of, corporate governance best practice recommendations and the firm- and country-level factors that can explain discernible differences in the level of compliance with, and disclosure of, corporate governance...