...’ influence varies by countries. Institutional quality and development assistance are linked to lower SDG disclosure in South Africa and countries with strong institutions but increase disclosure where institutions are weak, suggesting a greater impact in less developed settings. Cross-listing reduces SDG...

...Vincent Tawiah; Pran Boolaky Purpose This paper is an appraisal of existing literature on IFRS in Africa. In a bid to determine what exists and what is missing in the literature, the authors have reviewed three streams of studies, namely, adoption, compliance/harmonisation and consequences of IFRS...

... Emerald Group Publishing Limited 2007 Management accounting Developing countries Poverty Corruption Africa The motivation for this special edition devoted to management accounting in less developed countries (LDCs), like previous such ventures (Hopper and Hoque, 2004), resided...