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Keywords: Resource dependence
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Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (2): 300–330.
Published: 12 May 2022
... reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence...
Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (4): 445–467.
Published: 06 November 2017
... on stock exchanges in Ghana and Nigeria over a period of seven years. System generalized method of moments and other estimation techniques were adopted for the study. Using agency and resource dependence theories, board experience and independence ignored in previous studies are selected for the study...
