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 ...
Montecalvo, Monica; Farneti, Federica; De Villiers, Charl Johannes(Routledge, 2018)
This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The ...
Farooq, Muhammad Bilal; De Villiers, Charl Johannes(Emerald, 2018)
PURPOSE : The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition ...
Horn, Riana; De Klerk, Marna; De Villiers, Charl Johannes(University of Pretoria, Department of Economics, 2018-08-28)
BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the
largest companies in South Africa due to the listing requirements of the Johannesburg Stock
Exchange (JSE). These companies have also ...
Adhariani, Desi; De Villiers, Charl Johannes(Emerald, 2019)
PURPOSE : This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.
DESIGN/METHODOLOGY/APPROACH : A survey is used ...
Sukhari, Aneetha; De Villiers, Charl Johannes(Wiley, 2018)
Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change ...
PURPOSE : The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have ...
Rinaldi, Leonardo; Unerman, Jeffrey; De Villiers, Charl Johannes(Emerald, 2018)
PURPOSE : The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s ...
Some confusion still exists with Accountants as to the correct accounting
treatment for pre-incorporation contracts. An attempt is made in this article
to present a framework of the legal positions and accounting treatments ...
The issue of a Statement on Cash
Flow Information (AC 118) has generally
been welcomed and has contributed
to improved reporting standards.
However, certain problem areas still
exist and need to be addressed in ...
This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
Koornhof, Carolina, 1959-(University of Pretoria. School of Accounting Sciences, 1997)
As we enter the 21st century, the accounting discipline and the accounting
profession shall have to adapt to an environment that is increasingly being
subjected to rapid and discontinuous change. This article addresses ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
In 1940 Paton and Littleton adopted two premises in
their book "An Introduction to Corporate
Accounting Standards" - first that periodic income
determination was the central function of financial
accounting and secondly ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
The 18th annual congress of the European Accounting
Association was held on 10 - 12 May 1995 in
Birmingham in the United Kingdom. A total of 750
delegates from 51 different countries attended the
congress and more ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
In terms of AC 208 a financial instrument can
be used either for hedging (non-trading) or for
speculative (trading) purposes. The substance of
a hedging instrument is, however, not evident
from or determined by its ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1994-12)
Hedge accounting has developed as the
traditional accounting measurement model
fails to present fairly the effects of hedging.
This article defines hedging, considers
whether hedge accounting should be
permitted and ...
Toward the end of October
1997 two important
Accounting congresses took
place in Paris, France. The first
congress, the 8th World Congress
of the International Association for
Accounting Education and
The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
Koornhof, Carolina, 1959-(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 1988)
Information on financial flexibility is important to consider when
projecting the cash flows of an enterprise. The level of financial
flexibility can influence inter alia the risk profile, solvency and
rate of return ...