• Login
    View Item 
    •   UZ eScholar Home
    • Faculty of Business Management Sciences and Economics
    • Department of Accountancy
    • Accountancy Staff Publications
    • View Item
    •   UZ eScholar Home
    • Faculty of Business Management Sciences and Economics
    • Department of Accountancy
    • Accountancy Staff Publications
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Corporate reporting in Zimbabwe: An investigation of the legitimacy of corporate disclosures by major public listed companies in 2014

    Thumbnail
    View/Open
    Jere_Corporate_reporting_in_Zimbabwe.pdf (143.3Kb)
    Date
    2016-01
    Author
    Jere, Farai
    Ndamba, Rodney
    Mupambireyi, Freddy Pakuromunhu
    Type
    Article
    Metadata
    Show full item record

    Abstract
    Corporate reporting practices by public listed companies in Zimbabwe have received little attention to warrant investigating the legitimacy of corporate disclosures by major listed companies. This paper presents findings of an investigation on corporate reporting by public listed companies on Zimbabwe Stock Exchange (ZSE). The research surveyed the top 10 capitalized companies to investigate the proportion of financial and non-financial information disclosure contents in company annual reports of 2014. Non-financial information reporting was considered from the perspective of sustainability reporting or environmental, social and governance reporting (ESG reporting.) The results showed that 86% of annual reports content by pages was predominantly financial information. The results confirmed the hypothetical assumption that corporate reporting by public listed companies on ZSE may not be legitimate due to corporate failings on balanced disclosure of financial and non-financial information as generally practiced internationally and mature corporate reporting. The research findings provide a business case for reform on corporate reporting on Zimbabwe Stock Exchange.
    URI
    http://hdl.handle.net/10646/3241
    Additional Citation Information
    Jere, F., Ndamba, R., & Mupambireyi, F. P. (2016). Corporate reporting in Zimbabwe: An investigation of the legitimacy of corporate disclosures by major public listed companies in 2014. University of Zimbabwe Business Review, 4 (1), 15-24.
    Publisher
    University of Zimbabwe, Faculty of Commerce
    Subject
    Disclosures
    Zimbabwe Stock Exchange
    Sustainability reporting
    Corporate reporting
    Collections
    • Accountancy Staff Publications [5]

    University of Zimbabwe: Educating To Change Lives!
    DSpace software copyright © 2002-2020  DuraSpace | Contact Us | Send Feedback
     

     

    Browse

    All of UZ eScholarCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    View Usage StatisticsView Google Analytics Statistics

    University of Zimbabwe: Educating To Change Lives!
    DSpace software copyright © 2002-2020  DuraSpace | Contact Us | Send Feedback