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Table 1 Distribution of the sample across sectors

From: IFRS adoption and the readability of corporate annual reports: evidence from an emerging market

Sector

Number of companies

Percentage (%)

Basic industries

25

37.3

Telecommunications

4

5.9

Food production

12

17.9

Transportation

5

7.5

Real estate development

6

8.9

Capital goods

7

10.5

Retail trade

3

4.5

Healthcare

2

3

Pharmaceutical

1

1.5

Applications and Technology services

1

1.5

Media and entertainment

1

1.5

Total

67

100