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Keywords: Southern Africa
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Journal Articles
Journal of Accounting in Emerging Economies (2018) 8 (2): 244–278.
Published: 08 May 2018
... report or integrated report was available online. HRD was measured using an unweighted 174-item disclosure index. The research hypotheses were examined using multiple-regression analysis. Findings The level of HRD in the Caribbean and Southern Africa was relatively low (M=33.7 percent, SD...
