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    The financial reporting of the National Fisheries Corporation of Tuvalu: The case for alternative indigenous reporting mechanisms

    Access Status
    Fulltext not available
    Authors
    Brown, Alistair
    Date
    2018
    Type
    Journal Article
    
    Metadata
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    Citation
    Brown, A. 2018. The financial reporting of the National Fisheries Corporation of Tuvalu: The case for alternative indigenous reporting mechanisms. Marine Policy. 88: pp. 93-100.
    Source Title
    Marine Policy
    DOI
    10.1016/j.marpol.2017.11.015
    ISSN
    0308-597X
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/62752
    Collection
    • Curtin Research Publications
    Abstract

    © 2017 Elsevier Ltd Through textual analysis, the study examines the Indigenous financial reporting compliance of the National Fisheries Corporation of Tuvalu for the years-ending 2007–2014. The results reveal that over the sample period the corporation did not report at all. This is despite the fact that the corporation was under a duty to report through five Indigenous sets of enactments and received a substantial guaranteed loan from the National Bank of Tuvalu to develop its joint ventures with foreign fisheries fleets. There appears little evidence that the corporation has benefitted from technical reporting assistance from foreign experts over a long period of time even though Tuvalu has received substantial monetary and in-kind assistance from foreign donors. The study suggests the use of alternative Indigenous reporting mechanisms to encourage improved reporting by the corporation.

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