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| Author: | Firer, C. Meth, G. |
| Title: | Information disclosure in annual reports in South Africa. |
| Journal: | Omega
1986 : VOL. 14:5, p. 373-382 |
| Index terms: | DISCLOSURE COMPANY REPORTS SOUTH AFRICA |
| Language: | eng |
| Abstract: | The information requirements of South African investment analysts are examined and compared with those of the United Kingdom counterparts. A disclosure index for measuring the extent of voluntary information disclosure in firm annual reports is developed. A low level of correlation is found between the two sets of countries' results indicating that analysts in the two countries appear to have differing information needs. In a sample of listed South African firms low levels of disclosure are found. |
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