This research study examines the extent of voluntary disclosure practices in Fiji Listed Corporations.
This research study examines the extent of voluntary disclosure practices in Fiji Listed Corporations. The paper also aims to contribute to the existing literature on voluntary disclosure in emerging nations like Fiji. Voluntary Disclosure was further divided into the narrative and non-narrative voluntary disclosures with annual reports of all the listed companies analysed using content analysis for the year 2019. The study used a subjectivist and an interpretive paradigm and the findings were grounded using Legitimacy Theory. It was found that voluntary disclosures were very limited, however certain entities made some progress. Narrative disclosures were evident in most annual reports due to the listing requirements while non-narrative disclosures were adequate and were mainly on corporate social responsibilities.