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Browsing Research Articles (Financial Management) by UP Author "Du Toit, Elda"
Now showing items 1-20 of 26
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Botha, Gideon; Du Toit, Elda (University of Johannesburg, 2017-06)The implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to adversely affect the profitability of the health care industry. This could force management ...
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Kok, Gerrit; Van Schalkwyk, Cornelis Hendrik; Du Toit, Elda (Palgrave Macmillan, 2021-03)PURPOSE : Regulatory documents and the literature recommend individuals with various characteristics to be included on a board, which should improve the efficiency of the board and promote company performance. Stakeholders ...
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Du Toit, Elda (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2008)Fraud and corruption in companies is a serious problem in this day and age. One only needs to think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious ways to defraud their customers, ...
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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 ...
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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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Du Toit, Elda; Lekoloane, Karabo (University of Pretoria, Department of Economics, 2018)BACKGROUND : Stakeholders are increasingly concerned whether the companies they are involved with act in a socially responsible way. However, stakeholders like employees and shareholders also have a direct financial ...
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Du Toit, Elda; Cuba, Yolanda Z. (Elsevier, 2018-10)The 2008 financial crisis and the regulations that followed after the crisis have seen an increase in the safeguards to the financial system, adding additional costs to the banking sector. This has significantly impacted ...
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Odendaal, Maria Magdalena; Vermaak, Frans N.S.; Du Toit, Elda (Unisa Press, 2015)This study investigates whether all expected costs over the life cycle of metallurgical research projects are included in initial, normal and final cost estimates, and whether these costs are managed throughout a ...
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Du Toit, Elda; Hall, J.H. (John Henry); Pradhan, Rudra Prakash (Emerald, 2018)PURPOSE : The presence of a day-of-the-week effect has been investigated by many researchers over many years, using a variety of financial data and methods. However, differences in methodology between studies could have ...
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Tshipa, Johannes (Jonty); Brummer, L.M., 1940-; Wolmarans, Hendrik Petrus; Du Toit, Elda (University of Pretoria, Department of Economics, 2018-04-18)BACKGROUND : Premised on agency, resource dependence and stewardship theories, the study investigates empirically the existence of industry nuances in the relationship between corporate governance and financial performance ...
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Tshipa, Johannes (Jonty); Brummer, L.M., 1940-; Wolmarans, Hendrik Petrus; Du Toit, Elda (Emerald, 2018)PURPOSE : Considering that the Johannesburg Stock Exchange (JSE) has enacted in its Listings Requirements, compliance of listed firms to International Financial Reporting Standards (IFRS) and King Code of Good Corporate ...
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Du Toit, Elda; Van Zyl, Renier; Schütte, Gina (Emerald, 2017)PURPOSE : The purpose of this paper is to report on the long-term effect of integrated reporting on the quality of information. Investors and stakeholders rely on high-quality integrated reports to obtain social, environmental ...
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Szczygielski, Jan Jakub; Enslin, Zacharias; Du Toit, Elda (Association for Professional Managers in South Africa, 2018-08-28)BACKGROUND : It is accepted that the gold price impacts on the value of gold mining companies. Previous studies have shown that, in financial crises, gold is considered a ‘safe haven’ investment in developed markets. AIM ...
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Pradhan, Rudra P.; Hall, J.H. (John Henry); Du Toit, Elda (Elsevier, 2021-03)This paper examines the relationship between spot and futures prices in the Indian commodity market for the period 2009 to 2020. The ARDL bounds-testing technique is used to explore the long-run relationship between these ...
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Du Toit, Elda; Esterhuyse, Leana (Learning Information Networking and Knowledge (LINK) Centre, Graduate School of Public and Development, 2021)Among the most-read corporate documents are chief executive officers’ (CEOs’) shareholder letters. Using institutional isomorphism as lens, this study examines the extent to which the narrative styles used by South African ...
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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 ...
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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 ...
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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 ...
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Du Toit, Elda (Emerald, 2017)PURPOSE : This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership and add value to stakeholders. ...
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Adhariani, Desi; Du Toit, Elda (Emerald, 2020-10)PURPOSE : This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued ...
Now showing items 1-20 of 26