Musa Mangena

TL;DR: In this paper, the authors investigate the effect of some of these recommendations by empirically examining the relationship between selected audit committee characteristics and the level of disclosure in interim reports of a sample of 262 UK listed companies.

TL;DR: In this article, the authors investigated the relationship between audit committee characteristics and intellectual capital disclosure and found no significant relationship between IC disclosure and audit committee independence and financial expertise, suggesting that the underlying factors that drive various components of IC disclosure are different.

TL;DR: In this paper, the authors investigate the association of foreign share ownership with firm-level disclosure and corporate governance structures in Zimbabwe, a developing country in Southern Africa, and find that disclosure, proportion of non-executive directors, institutional share ownership and audit committee independence are all positively and significantly associated with foreign ownership.

TL;DR: In this paper, the authors examined the relationship between board and ownership structures and firm performance in an environment of severe political and economic crisis using panel data from the Zimbabwe Stock Exchange for the period 2000-2005.

TL;DR: In this paper, the authors examined the association between corporate governance structures and incidences of listing suspension from the JSE Securities Exchange of South Africa and found that the likelihood of suspension is higher in firms with a smaller proportion of non-executive directors, without an audit committee, and with greater block-share ownership and higher gearing.