Browsing Research Articles (Financial Management) by Subject "Accounting irregularities"

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Characteristics of companies with a higher risk of financial statement fraud : five case studies

Du Toit, Elda; Vermaak, Frans N.S. (Virtus Interpress, 2015)

Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial ...
Company financial health : financial statement users' and compilers' perceptions

Du Toit, Elda; Vermaak, Frans N.S. (Faculty of Economic and Financial Sciences, University of Johannesburg, 2014-10)

Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence ...

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