• The red flags of financial statement fraud 

  Du Toit, Elda (Emerald, 2024-03)

  PURPOSE – According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated ...
• Is sustainable banking initiative good business for the banks? A comparative pre and post adoption study 

  Nwaigwe, Nwakanma Godwin; Matemane, Matwale Reon (Creative Publishing House, 2024)

  This paper contributes to the business case for sustainable development literature by examining whether sustainable banking (SB) initiatives translate to good business for the banks. To achieve this, we ...
• The impact of news on South African sovereign bond yields 

  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 ...
• Is financial anxiety gendered? A cross-sectional analysis during the COVID-19 pandemic 

  Kadzima, Marvelous; Machokoto, Michael; Matemane, Matwale Reon (Elsevier, 2025-03)

  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 ...
• Value relevance : a systematic literature review 

  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 ...
• Do board characteristics affect the interplay between managerial ownership and firm performance? Evidence from South African banks 

  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 ...
• From words to finances : unraveling the negative net debt-languages nexus 

  Kadzima, Marvelous; Machokoto, Michael; Lemma, Tesfaye T. (Elsevier, 2024-08)

  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 ...
• Enhancing critical thinking through collaborative learning : the impact of a partial pre-release assessment format 

  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 ...
• 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, 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 ...
• 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 ...
• 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, 2024-12)

  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 ...
• 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, 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 ...

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