... of directors in Mauritius. Design/methodology/approach In this study, in-depth interviews with directors in listed companies from different industrial sectors were used to collect data. Findings The authors' findings indicate that a country's board diversity practices are influenced by the country's...

...Teerooven Soobaroyen; Dinesh Ramdhony; Afzalur Rashid; Jeff Gow Purpose This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius). Design/methodology/approach CSR disclosures from annual...

... to provide the basis for better CG in Mauritius. In 2003, the Committee produced the Report on CG, which included the first Mauritian Code on CG (the Code) on a “comply or explain” basis. The Code was regarded as an important part of Mauritius's legal and regulatory system. It applied to all public-interest...

...Reena Bhattu-Babajee; Boopen Seetanah Purpose The purpose of this paper is to empirically assess the impact of value-added intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius. Design/methodology/approach The research uses a dynamic panel vector error...

...Oren Mooneeapen; Subhash Abhayawansa; Dinesh Ramdhony; Zainab Atchia Purpose We investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State. The uniqueness of the setting stems from...

...Pran Krishansing Boolaky Purpose The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic...