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Browsing Research Articles (University of Pretoria) by UP Author "De Klerk, Marna"

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The association between corporate social responsibility reporting and firm value for South African firms

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 ...
Corporate social responsibility and earnings management of South African companies

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 ...
Corporate social responsibility disclosures by South Africa mining companies : the Marikana massacre

Molate, Mosie Constance; De Klerk, Marna; Ferreira, Petrus Hendrik (Petri) (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 ...
International financial reporting standards and foreign ownership in South African companies

Sherman, T.; De Klerk, Marna (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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Browsing Research Articles (University of Pretoria) by UP Author "De Klerk, Marna"

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