Classification of articles by the policy focus group
Implication focus
No. of articles
%
Practitioners
83
77
Policymakers
81
75
Investors
14
13
Educators
7
6
Professional bodies
5
5
107*
100
Implication focus
No. of articles
%
Practitioners
83
77
Policymakers
81
75
Investors
14
13
Educators
7
6
Professional bodies
5
5
107*
100
Note(s):
*The categories are not mutually exclusive. A given paper can be categorised into more than onecategory. The total shown in the table is the total number of empirical papers with stated policy implicationsand not the sum of the figures. As a result, the percentages add up to more than 100%