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Browsing by UP Author "De Villiers, Charl Johannes"
Now showing items 1-20 of 82
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De Villiers, Charl Johannes; La Torre, Matteo; Botes, Vida (Wiley, 2022-12)We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We ...
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De Villiers, Charl Johannes; Jia, Jing; Li, Zhongtian (Elsevier, 2022-01)We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...
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Cahan, Steven F.; De Villiers, Charl Johannes; Jeter, Debra C.; Naiker, Vic; Van Staden, Chris J. (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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De Villiers, Charl Johannes; Cho, Charles H.; Turner, Michael J.; Scarpa, Riccardo (Routledge, 2023)This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...
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Horn, Riana; De Klerk, Marna; De Villiers, Charl Johannes (University of Pretoria, Department of Economics, 2018-08-28)BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the Johannesburg Stock Exchange (JSE). These companies have also ...
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Rampershad, Aveen; De Villiers, Charl Johannes (Wiley, 2019-03)This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies ...
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Ferreira, Petrus Hendrik (Petri); De Villiers, Charl Johannes (Emerald, 2011)PURPOSE – The purpose of this paper is to investigate whether an association exists between a firm’s black economic empowerment (BEE) score and its share returns. DESIGN/METHODOLOGY/APPROACH – The study uses linear regression ...
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De Villiers, Charl Johannes; Hay, David; Zhang, Zhizi (Janice) (Emerald, 2014)PURPOSE – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. DESIGN/METHODOLOGY/APPROACH – The authors explore the price ...
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Endrikat, Jan; De Villiers, Charl Johannes; Guenther, Thomas W.; Guenther, Edeltraud M. (Sage, 2021-11)Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...
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Bui, Binh; De Villiers, Charl Johannes (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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Bui, Binh; De Villiers, Charl Johannes (Elsevier, 2017-11)The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies ...
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Lakshan, A.M.I.; Low, Mary; De Villiers, Charl Johannes (Emerald, 2022-05)PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
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Alrazi, Bakhtiar; De Villiers, Charl Johannes; Van Staden, Chris J. (Christiaan Johan) (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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De Villiers, Charl Johannes; Dumay, John (Emerald, 2013-06)PURPOSE– The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. DESIGN/METHODOLOGY/APPROACH – The analysis is based on articles published ...
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data De Villiers, Charl Johannes; Jia, Jing; Li, Zhongtian (Wiley, 2022-12)Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a precise understanding of prior studies using Asset4 and ...
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Jordaan, Lauren A.; De Klerk, Marna; De Villiers, Charl Johannes (University of Pretoria, Department of Economics, 2018-03-29)BACKGROUND : Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise ...
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De Villiers, Charl Johannes; Ma, Diandian; Marques, Ana (Wiley, 2023)We examine the relations between corporate social re-sponsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and measure CSR disclosures based on Global Reporting ...
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De Villiers, Charl Johannes; Marques, Ana (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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De Villiers, Charl Johannes; Sharma, Umesh (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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De Villiers, Charl Johannes (University of Pretoria. School of Accounting Sciences, 1999)The question that was considered in this research was why management discloses environmental information given the fact that it is not required by law in South Africa. The person closest to the decision to report environmental ...
Now showing items 1-20 of 82