Browsing by UP Author "Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-"

Browsing by UP Author "Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-"

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  • A comparison of the value relevance of interim and annual financial statements 
    Zulu, Mbalenhle; De Klerk, Marna; Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (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 ...
  • Individual shareholders' understanding of the content of interim reports of South African listed retail companies 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Koornhof, Carolina, 1959-; Vorster, Q. (Quintus) (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. ...