Phala, Morungwa Lumka2016-01-292016-01-292016Phala, Morungwa Lumka (2016) A comparative study on strategy disclosure between emerging markets and developed markets, University of the Witwatersrand, <http://wiredspace.wits.ac.za/handle/10539/19416>http://hdl.handle.net/10539/19416Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2016The focus of this study is to provide a view of the extent of strategy disclosures made by companies in both the developed market and the emerging market. The study also provides empirical evidence on the differences in the extent of strategy disclosures between developed and emerging markets. From the results of the study, it can be concluded that the emerging market companies have better strategy disclosures in their annual reports than companies in the developed market. [Abbreviated abstract. Open document to view full version]Online resource (128 leaves)enDisclosure in accountingCorporation reportsCorporate governanceThesis