Financial Management: Recent submissions

Now showing items 1-20 of 250

Environmental, social and governance and financial performance nexus in South African listed firms

Matemane, Matwale Reon; Msomi, Thabiso; Ngundu, Marvellous (AOSIS, 2024-04-30)

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 ...
The derivatives debate : do derivatives disclosures add value during difficult times?

Toerien, Franz Eduard; Hall, J.H. (John Henry); Brummer, L.M., 1940- (Emerald, 2024)

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 ...
The effect of psychological factors on financial behaviour among older Australians : evidence from the early stages of COVID-19 pandemic

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 ...
Fighting through the flesch and fog : the readability of risk disclosures

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, ...
Institutional quality, financial development and sustainable economic growth among lower income countries

Pradhan, Rudra Prakash; Nair, Mahendhiran Sanggaran; Arvin, Mak B.; Hall, J.H. (John Henry) (Wiley, 2023-08)

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 ...
Can artificial intelligence produce a convincing accounting research article?

Du Toit, Elda (Emerald, 2024-08)

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 ...
Professional trait scepticism and behavioural bias in decision-making by financial professionals

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 ...
Capturing the timing of crisis evolution : a machine learning and directional wavelet coherence approach to isolating event-specific uncertainty using Google searches with an application to COVID-19

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 ...
Gender diversity in corporate boards of companies listed on the Johannesburg Stock Exchange : a quantile regression approach

Mvita, Mpinda Freddy; Du Toit, Elda (Emerald, 2024-03)

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 ...
Impact of firm-specific attributes on the shareholder value creation of listed South African companies

Nieuwoudt, Rika; Hall, J.H. (John Henry) (Sage, 2024)

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 ...
Do remittances mitigate poverty? Evidence from selected countries in Africa, Asia and Latin America

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 ...
Interface between energy consumption, CO2 emissions, economic growth, and macroeconomic openness in financial action task force countries through the lens of a causality approach

Pradhan, Rudra Prakash; Arvin, Mak B.; Nair, Mahendhiran Sanggaran; Bennett, Sara E.; Hall, J.H. (John Henry) (Springer, 2023-02)

Please read abstract in the article.
The readability and narrative tone of risk and risk management disclosures for South African listed companies

Enslin, Zack; Du Toit, Elda; Puane, Mangwakong Faith (Emerald, 2024)

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 ...
Do commodity markets catch a cold from stock markets? Modelling uncertainty spillovers using Google search trends and wavelet coherence

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 ...
Saving the environment with indigenous directors : evidence from Africa

Tawiah, Vincent; Matemane, Reon; Oyewo, Babajide; Lemma, Tesfaye T. (Wiley, 2024-03)

We build on and extend the literature on corporate governance and sustainability by examining whether indigenous directors (IDs, hereinafter) shape corporate environmental performance (CEP, hereinafter). Drawing insights ...
The progression of disclosures in the basic materials industry of South Africa

Du Toit, Elda; Delport, Pieter Willem Jacobus (Wiley, 2024-03)

Considering debates surrounding the usefulness of integrated reporting for decision-making, this exploratory study uses objective measures to investigate the quality of disclosures other than financial in the basic materials ...
The use of non-financial performance metrics in determining directors’ remuneration : the case of listed companies in South Africa

Matemane, Reon; Moloi, Tankiso; Adelowotan, Michael; Biswas, Pallab Kumar (Medknow Publications, 2023-09)

Despite the increasing importance of environmental, social and governance (ESG) factors, it is not fully understood whether companies consider these factors when designing compensation plans for their directors. This ...
Forecasting China-Africa economic integration using Wavelet- ARIMA hybrid approach

Ngundu, Marvellous; Matemane, Reon (EnPress, 2023)

China-Africa economic integration generally looks lucid, as evidenced by rising bilateral trade, as well as Chinese FDI, aid, and debt financing for infrastructure development in Africa. The engagement, however, appears ...
The relationship between earnings volatility and corporate risk disclosures

Rammala, Johannes; Toerien, Franz Eduard (AOSIS, 2024-01)

BACKGROUND : Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value. However, studies that have examined the relationship between the use ...
The influence of financial and non-financial sustainability on firm performance

Coetzee, Rholé (University of Pretoria, 2023-10-31)

The importance of the synergy between a firm’s financial and non-financial sustainability performance is becoming increasingly crucial due to the shift towards enhancing its financial and non-financial performance. The ...

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