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Keywords: King Report
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Journal Articles
Journal of Applied Accounting Research (2012) 13 (2): 122–144.
Published: 07 September 2012
..., the major factors that influence such voluntary CG disclosure behaviour. Design/methodology/approach The paper constructs a broad voluntary CG disclosure index containing 50 CG provisions from the 2002 King Report using a sample of 169 SA listed corporations from 2002 to 2006. The authors also conduct...

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