Browsing Economic and Management Sciences by UP Author "Badenhorst, Wessel M."

Browsing Economic and Management Sciences by UP Author "Badenhorst, Wessel M."

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  • Acquisitions and the value versus growth phenomenon 
    Badenhorst, Wessel M. (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 ...
  • Fair value intensity an analyst forecasts 
    Badenhorst, Wessel M. (AOSIS, 2018-02)
    Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately ...
  • Fair value measurements of control premiums 
    Badenhorst, Wessel M. (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, ...
  • Fair value measurements of exchange-traded funds 
    Badenhorst, Wessel M. (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 ...
  • Long-run accounting conservatism and subsequent equity returns 
    Badenhorst, Wessel M. (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. ...
  • The relationship between conservatism in financial reporting and subsequent equity returns 
    Badenhorst, Wessel M. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2013)
    This study investigates whether or not long-term discretionary accounting conservatism has benefits for equity investors, as measured by long-term subsequent equity returns. Based on the long-term relationship between cash ...
  • Tax preferences, dividends and lobbying for maximum value 
    Badenhorst, Wessel M. (University of Pretoria, Department of Economics, 2017-03-24)
    BACKGROUND : The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either ...
  • The value-relevance of disclosed summarised financial information of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (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 ...
  • The value-relevance of equity accounted carrying amounts and disclosed fair values of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (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. ...
  • The value-relevance of listed associates : a cross-country Investigation 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (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, ...