Browsing Research Articles (Financial Management) by Subject "Corporate annual reports"

Browsing Research Articles (Financial Management) by Subject "Corporate annual reports"

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  • Commonality between the preparer and the user of financial information as a prerequisite for conveying meaning 
    Cronje, C.J. (Christo Johannes); Gouws, Daan G. (College of Economic and Management Sciences, University of South Africa, 2011-08-26)
    Preparers of financial information encode their message in an accounting language that needs to be decoded by users to enable them to understand and use the information properly. In order to convey meaning successfully, ...
  • Corporate annual reports : accounting practices in transition 
    Gouws, Daan G.; Cronje, C.J. (Christo Johannes) (College of Economic and Management Sciences, University of South Africa, 2008)
    Accounting practices generate accounting information that is reflected in corporate annual reports. However, these practices are in a process of transition. The word ‘transition’ means “change-over, conversion, development, ...