• The readability and narrative tone of risk and risk management disclosures for South African listed companies 

  Enslin, Zack; Du Toit, Elda; Puane, Mangwakong Faith (Emerald, 2024)

  PURPOSE : Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This ...
• Do commodity markets catch a cold from stock markets? Modelling uncertainty spillovers using Google search trends and wavelet coherence 

  Szczygielski, Jan Jakub; Charteris, Ailie; Obojska, Lidia (Elsevier, 2023-05)

  We investigate stock market uncertainty spillovers to commodity markets using wavelet coherence and a general stock market-related Google search trends (GST)-based index to proxy for uncertainty. GST reflect stock market ...
• Saving the environment with indigenous directors : evidence from Africa 

  Tawiah, Vincent; Matemane, Reon; Oyewo, Babajide; Lemma, Tesfaye T. (Wiley, 2024-03)

  We build on and extend the literature on corporate governance and sustainability by examining whether indigenous directors (IDs, hereinafter) shape corporate environmental performance (CEP, hereinafter). Drawing insights ...
• The progression of disclosures in the basic materials industry of South Africa 

  Du Toit, Elda; Delport, Pieter Willem Jacobus (Wiley, 2024-03)

  Considering debates surrounding the usefulness of integrated reporting for decision-making, this exploratory study uses objective measures to investigate the quality of disclosures other than financial in the basic materials ...
• The use of non-financial performance metrics in determining directors’ remuneration : the case of listed companies in South Africa 

  Matemane, Reon; Moloi, Tankiso; Adelowotan, Michael; Biswas, Pallab Kumar (Medknow Publications, 2023-09)

  Despite the increasing importance of environmental, social and governance (ESG) factors, it is not fully understood whether companies consider these factors when designing compensation plans for their directors. This ...
• Forecasting China-Africa economic integration using Wavelet- ARIMA hybrid approach 

  Ngundu, Marvellous; Matemane, Reon (EnPress, 2023)

  China-Africa economic integration generally looks lucid, as evidenced by rising bilateral trade, as well as Chinese FDI, aid, and debt financing for infrastructure development in Africa. The engagement, however, appears ...
• The relationship between earnings volatility and corporate risk disclosures 

  Rammala, Johannes; Toerien, Franz Eduard (AOSIS, 2024-01)

  BACKGROUND : Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value. However, studies that have examined the relationship between the use ...
• South-South vs North-South value chain integration and value addition in Sub-Saharan Africa 

  Ngundu, Marvellous; Matemane, Matwale Reon (Elsevier, 2023-12)

  China is now Africa's largest trading partner, having surpassed the United States (US) in 2008. This is a vital development because trade facilitates capital injection as well as knowledge and technology spillovers in ...
• Playing to which audience? Textual analysis of standalone sustainability reports in the South African mining sector 

  Du Toit, Elda; Esterhuyse, Leana (Inderscience, 2023-08)

  We explore narrative styles of 50 standalone sustainability reports for the years 2016 to 2019 published by South African mining companies. Our analyses using computer-aided narrative analysis tools reveal that readability ...
• Google search trends and stock markets : sentiment, attention or uncertainty? 

  Szczygielski, Jan Jakub; Charteris, Ailie; Bwanya, Princess Rutendo; Brzeszczynski, Janusz (Elsevier, 2024-01)

  Keyword-based measures purporting to reflect investor sentiment, attention or uncertainty have increasingly been used to model stock market behaviour. We investigate and shed light on the narrative reflected by Google ...
• The effects of shock in strikes on non-agriculture employment, output, and inflation in South Africa : a structural analysis of Bayesian VAR models 

  Ngundu, Marvellous; Chauke, Shonisani Mphinyana; Matemane, Matwale Reon; Ngalawa, Harold (Taylor and Francis, 2023-06)

  This study empirically addresses claims about the effects of strikes on output growth, inflation, and non-agricultural employment in South Africa using a structural analysis of Bayesian VAR models with a Normal inverted ...
• The home environment : influences on the health of young-old and old-old adults in Australia 

  Aplin, Tammy; Lowies, G.A. (Gert Abraham); Mc Greal, Stanley (Cambridge University Press, 2023)

  The physical and societal characteristics of home have been established as important in influencing the health and wellbeing of older adults, yet these have rarely been explored together. There is also limited research ...
• Executive compensation and company performance : pre- and post-Marikana uprising analysis 

  Nkwadi, Remofilwe; Matemane, Matwale Reon (Unisa Press, 2022-06)

  BACKGROUND : Executive compensation has become a controversial topic globally. Recent and past incidents of labour unrest, including those that plagued the South African mining sector in 2012, highlighted the level of ...
• Corporate shareholder value creation as contributor to economic growth 

  Hall, J.H. (John Henry) (Emerald, 2024-01)

  PURPOSE : The purpose of this paper is to determine if there is a link between corporate shareholder value creation and economic growth. The first objective of this paper is to determine which specific shareholder value ...
• The genre of banking financial product information : the characters, the setting, the plot and the story 

  Helliar, C.V.; Lowies, Gert Abraham (Braam); Suryawathy, I.G.A.; Whait, R.; Lushington, K. (Elsevier, 2022-09)

  Genre theory allows us to examine texts that are written for a specific purpose. A non-fictional genre is similar to other genres such as those for films and novels, and genre theory: (i) categorises the elements of the ...
• ESG performance measures for executive pay : Delphi inquiry strategy and experts’ opinion 

  Matemane, Matwale Reon; Moloi, Tankiso; Adelowotan, Michael (AOSIS, 2022-11-14)

  ORIENTATION : Rising levels of executive compensation amidst the widening inequality, unemployment, poverty and other socio-economic challenges have raised questions among policymakers, academics and practitioners alike ...
• The impact of news on the South African sovereign bond market 

  Van der Westhuizen, Elizabeth-Ann (University of Pretoria, 2022)

  A reverse event study approach is used to investigate how the South African sovereign bond yield curve react to headline news. Abnormal return dates in the zero-coupon yields are identified using GARCH models on the daily ...
• The value of integrated reporting in South Africa 

  Mokabane, Maatabudi; Du Toit, Elda (AOSIS, 2022-08-23)

  BACKGROUND : South Africa is currently the only country in the world where its largest stock exchange has adopted integrated reporting on an 'apply and explain' basis, through the implementation of the King Code for Corporate ...
• The susceptibility of management accountants to framing bias 

  Enslin, Zacharias; Hall, J.H. (John Henry); Du Toit, Elda (Emerald, 2023)

  PURPOSE : The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in ...
• Performance persistence of South African unit trust funds 

  Smith, Francois (University of Pretoria, 2021-10)

  The optimality of active or passively managed investment fund alternatives is a contentious topic in the field of investment management. The efficient market hypothesis states that active funds should not be able to ...

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