Browsing Economic and Management Sciences by UP Author "De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)"

Browsing Economic and Management Sciences by UP Author "De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)"

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  • An analysis of strategic performance measures of companies listed on the JSE securities exchange South Africa 
    De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Hall, J.H. (John Henry) (Faculty of Economic and Management Sciences University of Pretoria, 2006-03)
    This study highlights the importance of economic profits (EVA) and their long-term effects on shareholder value (MVA). South African companies listed on the JSE were analysed and it is evident that the relative measure of ...
  • The relationship between EVA, MVA and leverage 
    De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Hall, J.H. (John Henry) (School of Accounting Sciences, UP, 2004)
    It is generally believed that in order to maximise value for shareholders, companies should strive towards maximising MVA (and not necessarily their total market value). The best way to do so is to maximise the EVA, which ...
  • The value-relevance of disclosed summarised financial information of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Elsevier, 2015-03)
    While prior research considers limited elements of the summarised financial informationreported for equity accounted associates under IAS 28, it does not address the collectiveor incremental value-relevance of these ...
  • The value-relevance of equity accounted carrying amounts and disclosed fair values of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Wiley, 2016-06)
    Equity accounting is a controversial accounting treatment. Although fair value measurement represents a potential alternative measurement base, information content may be lost under a pure fair value measurement approach. ...
  • The value-relevance of listed associates : a cross-country Investigation 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Routledge, 2016)
    Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, ...