Van der Westhuizen, Elizabeth-Ann; Brummer, L.M., 1940-; Van Schalkwyk, Cornelis Hendrik(NISC Pty (Ltd) and Informa Limited (trading as Taylor and Francis Group), 2024)
A reverse event study approach was used to investigate how the South African sovereign bond yield curve reacts to headline news. The change in daily yields, calculated as the difference between the natural log of zero-coupon ...
Using data from 96,169 individuals across 114 countries, we find that women experience higher financial anxiety than men, especially in less-developed countries and civil-law nations, emphasizing the need for targeted ...
Haupt, Nicholas Daniel; Vermeulen, Katinka; Du Toit, Elda(Inderscience, 2024-09)
This research reviews value relevance studies (2000-2023) to understand how accounting information impacts firm value. A systematic literature review identified a rise in value relevance research, but a recent decline. It ...
Ojeyinka, Titus Ayobami; Matemane, Matwale Reon(Adonis and Abbey, 2024-09-01)
Managerial ownership has been identified as a mechanism to align the interests of the principal and agent and to guarantee superior returns to the principal. This study aims to explore the moderating role of board ...
Using an international dataset, we find that firms in countries with languages that lack a clear distinction between present and future tenses, leading to weaker future time references, are more likely to adopt negative ...
De Klerk, Charisa; Ker-Fox, Jason G.; Steenekamp, Laurika(Routledge, 2024)
Critical thinking has been identified as a very important skill by
employers for the employment of graduates. A need exists to
develop and assess critical thinking skills in tertiary institutions as
employers have noted ...
BACKGROUND : Environmental, social and governance (ESG) factors have become topical in
recent years because of climate change existential threat to humanity. There is, however, a
limited understanding of how the firm’s ...
Toerien, Franz Eduard; Hall, J.H. (John Henry); Brummer, Leon Marx(Emerald, 2025)
PURPOSE :
This study investigates whether the disclosure of derivatives is value relevant in emerging markets and evaluates the effects of the 2008/2009 global financial crisis on the value relevance of derivative ...
Arya, Vandana; Banerjee, Rajabrata; Lowies, G.A. (Gert Abraham); Viljoen, Christa; Lushington, Kurt(Public Library of Science, 2023-06-08)
The current study investigated the association between psychological factors and financial
behaviour during the COVID-19 pandemic in older people. Older people were chosen compared
to other age groups because of the ...
Toerien, Franz Eduard; Du Toit, Elda(Emerald, 2024-02)
PURPOSE :
The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, ...
This article postulates strong endogenous relationships in lower income countries between institutional quality, financial development and sustained economic growth. These associations were investigated using the vector-error ...
PURPOSE :
This study aims to establish whether accounting research articles can be potentially generated by artificial intelligence. If artificial intelligence can produce quality work, the integrity of academic research ...
De Klerk, Charisa(University of Pretoria, 2024-04)
Professional scepticism has received attention from various stakeholders, such as policy-makers, regulators, practitioners, and the public, in the last few years. This interest was driven by various negative events which ...
Szczygielski, Jan Jakub; Charteris, Ailie; Obojska, Lidia; Brzeszczynski, Janusz(Elsevier, 2024-08)
The phases of a crisis are critical to understanding its evolution. We construct an economic agent-determined machine learning-based Google search index that associates search terms with uncertainty to isolate COVID-19-related ...
Mvita, Mpinda Freddy; Du Toit, Elda(Emerald, 2024-12)
PURPOSE :
This paper aims to explore the effect of female’s presence in corporate governance structures to reduce agency conflicts, using a quantile regression approach.
DESIGN/METHODOLOGY/APPROACH :
The research ...
This article identifies firm-specific attributes with a substantial impact on the capabilities of listed South African companies to create shareholder value. It shows that the firm-specific attributes that contribute to ...
Ojeyinka, Titus Ayobami; Ibukun, Cleopatra Oluseye(Springer, 2024-04)
The overall objective of the Sustainable Development Goals is to end poverty in all its manifestations by 2030. To achieve this, international remittance inflows have been identified as crucial external financing, especially ...
Enslin, Zack; Du Toit, Elda; Puane, Mangwakong Faith(Emerald, 2025-01)
PURPOSE : Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This ...
Szczygielski, Jan Jakub; Charteris, Ailie; Obojska, Lidia(Elsevier, 2023-05)
We investigate stock market uncertainty spillovers to commodity markets using wavelet coherence and a general stock market-related Google search trends (GST)-based index to proxy for uncertainty. GST reflect stock market ...