Aspiring professional accountants need to develop certain competencies comprising
both technical knowledge and professional skills (also referred to as generic skills),
during their initial professional development (IPD). ...
De Villiers, Charl Johannes; Bui, Binh(Elsevier, 2017-01)
This study aims to theorise and foster a better understanding of the strategies
organisations adopt to respond to the risks and opportunities emerging from changing
government climate change policies and the supporting ...
De Villiers, Charl Johannes; Cahan, Steven F.; Jeter, Debra C.; Naiker, Vic; Van Staden, Chris J.(Routledge, 2016-03)
Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in
21 countries, this study examines how the strength of nation-level institutions affects the
extent of CSR disclosures. We ...
De Villiers, Charl Johannes; Eloff, Anne-Marie(Routledge, 2015-02)
The application of International Financial Reporting Standard (IFRS) 3, which became
compulsory for financial periods beginning on or after 31 March 2004, significantly
changed the initial and subsequent measurement of ...
Coetzee, Stephen; Janse van Rensburg, Cecile; Schmulian, Astrid(Routledge, 2016-06)
This study explores differences in students’ reading comprehension of International
Financial Reporting Standards (IFRS) in a South African financial reporting class with a
heterogeneous student cohort. Statistically ...
Badenhorst, Wessel M.(University of Johannesburg, 2016-04)
This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. ...
Gerber, Thinus Cornelius(University of Pretoria, 2016)
The objective of this thesis is to investigate how the use of ontology technologies, as
utilised in computing, can contribute towards formulating a globally acceptable
Conceptual Framework for Financial Reporting (global ...
Janse van Rensburg, Elsie Cecilia(University of Pretoria, 2016)
This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards ...
Pududu, Mangakane Lehlogonolo; De Villiers, Charl Johannes(University of Pretoria, Department of Economics, 2016)
The purpose of this study is to determine whether South African managers manage earnings to avoid
reporting small losses (small earnings decreases). The study covers all the companies listed on the
Johannesburg Stock ...
PURPOSE : To investigate whether investors value the future growth from acquisitions
and the subsequent realisations thereof accurately.
DESIGN / METHPDOLOGY / APPROACH : The paper calculates conventional and adjusted
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Badenhorst, Wessel M.; Brummer, L.M., 1940-(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, ...
De Villiers, Charl Johannes; Marques, Ana(Routledge, 2016)
We study the different levels of corporate social responsibility (CSR) disclosures of the
largest European firms. We find that firms are more predisposed to disclose more CSR
information in countries with: better investor ...
Previous literature suggests that the adoption of International Financial
Reporting Standards (IFRS) can facilitate cross-border capital flows, as it
results in an increase in market liquidity and comparability benefits. ...
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Koornhof, Carolina, 1959-; Vorster, Q. (Quintus)(University of Pretoria, Department of Economics, 2015)
A number of studies conducted, and reports published, by international and local accounting bodies have
found that the proliferation of disclosures in financial reports has hampered users’ understanding of these
PURPOSE – The purpose of this paper is to examine the effects of five determinates of performance in
students (N 677) who completed three years of financial accounting to obtain a Bachelor of
Accounting Science (BCompt) ...
De Villiers, Charl Johannes; Van Staden, Chris J. (Christiaan Johan); Alrazi, Bakhtiar(Elsevier, 2015-09)
This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental
behaviour from the literature e environmental legitimacy, environmental accountability, and
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Badenhorst, Wessel M.; Brummer, L.M., 1940-(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 ...
As the overview of the current state of research within this paper shows, the
debate around fair value measurements is far from over. This paper analyses fair value
measurement requirements in a controversial scenario, ...
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Badenhorst, Wessel M.; Brummer, L.M., 1940-(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. ...