IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v4y2013i2p184-208.html
   My bibliography  Save this article

Voluntary disclosure in the annual reports of Fijian companies

Author

Listed:
  • Umesh Sharma
  • Howard Davey

Abstract

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 voluntary disclosure in Fijian listed companies are low and do not support the assumptions of legitimacy theory. The outright adoption of International Accounting Standards by Fijian public limited companies does not engender in adequate disclosure of information on a voluntary basis. This paper extends the disclosure practice literature in developing countries by examining the voluntary practice by listed Fiji companies. It adds to our understanding of voluntary disclosure and therefore represents addition to, and extension of the international literature engaged in efforts to interpret the motives of such disclosure.

Suggested Citation

  • Umesh Sharma & Howard Davey, 2013. "Voluntary disclosure in the annual reports of Fijian companies," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 184-208.
  • Handle: RePEc:ids:ijecac:v:4:y:2013:i:2:p:184-208
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=55172
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Umesh Sharma & Yi An, 2018. "Accounting and Accountability in Fiji: A Review and Synthesis," Australian Accounting Review, CPA Australia, vol. 28(3), pages 421-427, September.
    2. Wei Qian & Carol Tilt & Dinithi Dissanayake & Sanjaya Kuruppu, 2020. "Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3370-3384, December.
    3. Tafadzwa Mark Wasara & Fortune Ganda, 2019. "The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies," Sustainability, MDPI, vol. 11(16), pages 1-23, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:4:y:2013:i:2:p:184-208. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.