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Research Articles (Accounting): Recent submissions
Now showing items 101-120 of 210
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(University of Pretoria, Department of Economics, 2017-03-30)BACKGROUND : This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time. AIM : It explores ...
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(Elsevier, 2020-07)This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (<IR>). While, the Global Reporting Initiative (GRI) framework ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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. ...
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(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 ...
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(Emerald, 2016)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 ...
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(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, ...
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(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 ...
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(Unisa Press, 2015)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. ...
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(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 reports. ...
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(Emerald, 2014)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) ...
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(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 environmental ...
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(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 ...
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(Canadian Academic Accounting Association, 2014-09)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, ...
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(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. ...
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(Emerald, 2015)PURPOSE : To investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences thereof. DESIGN/METHODOLOGY/APPROACH : The paper ...
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Corporate social responsibility disclosures by South Africa mining companies : the Marikana massacre (Virtus Interpress, 2014)Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African ...
Now showing items 101-120 of 210