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Research Articles (Accounting): Recent submissions
Now showing items 201-210 of 210
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(School of Accounting Sciences, UP, 2001)Users of annual reports require an extensive range of financial and non-financial information, whether mandatory or voluntary, in order to assess the fair value of an investment. The extent and quality of voluntary information ...
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(School of Accounting Sciences, UP, 2001)To the extent that management accounting is based on neo-classical economics, all decision-making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted ...
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(School of Accounting Sciences, UP, 2001)For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements ...
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(School of Accounting Sciences, UP, 2000)The content of the annual reports of listed South African mining companies from 1994 to 1999 was analysed to determine how many disclose certain environmental information. This number, expressed as a percentage, was compared ...
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(School of Accounting Sciences, UP, 2001)The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of ...
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(School of Accounting Sciences, UP, 2001)Previous research has revealed industry differences in respect of environmental reporting in South Africa. However, these studies concentrated on particular types of environmental reporting and therefore precluded many ...
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(School of Accounting Sciences, UP, 2003)The contents of the annual reports of listed mining companies as well as of the Top 100 industrial companies in South Africa were analysed to determine how the disclosure of environmental information has changed over time. ...
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(School of Accounting Sciences, UP, 2006)South African companies have, in the past, not recognised an asset for unused Secondary Tax on Companies ("STC") credits. AC 501, Accounting for "Secondary Tax on Companies (STC)", which is effective for annual periods ...
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(School of Accounting Sciences, UP, 2006)According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
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(Association for Professional Managers in South Africa, 2001-12)Recent research in Management Sciences has shown that flexibility is an essential characteristic of successful enterprises in a highly competitive and rapidly changing business environment (Kogut, 1985; Ansoff, 1988; ...
Now showing items 201-210 of 210