Data · dataset · 2024
Internal control disclosure index
Listed in UP Research Data Repository
<p>The dataset is the result of a directed content analysis of the integrated reports of the Top 40 listed companies in South Africa from 2020 to 2022.
Description
The directed content analysis measured the internal control components in a newly developed internal control disclosure index (ICDI) to measure the level of internal control disclosed by the companies. This is the first ICDI for listed companies in South Africa and the existence of the index will enable outside stakeholders to assess internal control within companies and between companies.</p>
Links
Where it is published
- DOI doi.org/10.25403/upresearchdata.26840449.v1 ↗
DOI / persistent id · from researchdata up ac za
Catalogue records · 1
- OAI-PMH record api.figshare.com/v2/oai?verb=GetRecord&metadataPrefix=oai_dc&identifier=oai%3Af… ↗
metadata API · from researchdata up ac za
Topics
- From keywords
- Earth & Environmental Science · Economics & Finance
Provenance · 1 source records, 7 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| UP Research Data Repository | oai:figshare.com:article/26840449 | 15 h ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| access_level | source · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | |
| concepts[field].local:field:earth-environmental | mapping · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | |
| concepts[field].local:field:economics-finance | mapping · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | |
| description | source · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | /metadata/dc/description |
| license | source · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | /metadata/dc/rights |
| publication_date | source · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | |
| title | source · researchdata up ac za | connector:researchdata_up_ac_za@1.0.0 | /metadata/dc/title |