Browsing Research Articles (Accounting) by Title

Browsing Research Articles (Accounting) by Title

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  • Exposure draft 111 : the nature of temporary differences 
    Koornhof, Carolina, 1959- (Butterworths, 1998-04)
    In April1997 the South African Institute of Chartered Accountants issued a new exposure draft on Income Taxes. Exposure Draft 111 closely follows the International Accounting Statement 12 (revised) and forms part of ...
  • Factors contributing toward student performance in a distance education accounting degree 
    Papageorgiou, K.; Halabi, Abdel K. (Emerald, 2014)
    PURPOSE – The purpose of this paper is to examine the effects of five determinates of performance in students (N 677) who completed three years of financial accounting to obtain a Bachelor of Accounting Science (BCompt) ...
  • Factors impacting on the future of the IASB 
    Sacho, Z.Y.; Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (School of Accounting Sciences, UP, 2008)
    This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global accounting standard-setting authority. It concludes ...
  • Factors that influence first-year students’ academic performance in introductory accounting : a systematic literature review and avenues for future research 
    Joynt, Corlia Maria (International Network for Higher Education in Africa, University of Kwazulu-Natal, 2023-10)
    This study involved a systematic review of academic research conducted between 1968 and 2022 on the factors that predict academic performance in introductory accounting. Several significant predictors including prior ...
  • Fair value intensity an analyst forecasts 
    Badenhorst, Wessel M. (AOSIS, 2018-02)
    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 ...
  • Fair value measurements of control premiums 
    Badenhorst, Wessel M. (Canadian Academic Accounting Association, 2014-09)
    As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyses fair value measurement requirements in a controversial scenario, ...
  • Fair value measurements of exchange-traded funds 
    Badenhorst, Wessel M. (Emerald, 2015)
    PURPOSE : To investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences thereof. DESIGN/METHODOLOGY/APPROACH : The paper ...
  • Financial accounting and reporting in developing countries : a South African perspective 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Faculty of Economic and Management Sciences, University of Pretoria, 1999-06)
    South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This ...
  • Financial flexibility and the assessment of future cash flows 
    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 ...
  • Financial performance of environmentally responsible South African listed companies 
    Wingard, H.C.; Vorster, Q. (Quintus) (School of Accounting Sciences, UP, 2001)
    The problem investigated is whether there is a positive relationship between the environmental responsibility and the financial performance of South African listed companies. The financial performance measures ROE, ROA, ...
  • Financial statement comparability in the extractive industry 
    Smith, Christelle; Venter, Elmar Retief (Emerald, 2020-05)
    PURPOSE : This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited ...
  • Five recent developments’ impact on the traditional academic culture of Departments of Accounting at South African universities 
    Van der Schyf, D.B. (School of Accounting Sciences, University of Pretoria, 2008)
    The fact that Departments of Accounting at South African universities, whose academic programmes are accredited by the South African Institute of Chartered Accountants (SAICA), have for many years focused primarily only ...
  • Fund accounting by non-profit entities 
    Coetzee, Stephen (South African Institute of Chartered Accountants, 2006-06)
    Many non-profit entities set aside specific amounts of money received from third parties exclusively aimed at achieving a certain objective. The initial fund capital is generally kept intact and utilised to generate ...
  • A growing concern 
    Du Plessis, Danie E. (South African Institute of Chartered Accountants, 2001-07)
    There has been tremendous growth internationally as well as in South Africa in the demand for forensic accounting services. Indications are that 80% of the income of the forensic practices in the major accounting firms is ...
  • Hallmarks of integrated thinking 
    Dimes, Ruth; De Villiers, Charl Johannes (Elsevier, 2024-01)
    Integrated Thinking, the management approach associated with Integrated Reporting, has been hailed as a way of improving organisational decision-making and internal communication, leading to sustainable value creation. Yet ...
  • The homological transfer research method revisited 
    Koornhof, Carolina, 1959- (Computer Society of South Africa, 1996)
    The Homological transfer method is a very efficient research method which is based on similarities between manufacturing, financial, educational, informational and other productive processes. The existence of these ...
  • How flexible is your company? 
    Koornhof, Carolina, 1959- (Accountancy and Finance Update, 2000)
    No abstract available.
  • How management control systems can enable, constrain, and embed integrated reporting 
    Bezuidenhout, Stefanus Cornelius (Stefan); De Villiers, Charl Johannes; Dimes, Ruth (Wiley, 2023-12)
    This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and ...
  • How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2019-12)
    PURPOSE : The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial ...
  • How to assess the effectiveness of accounting education interventions : evidence from the assessment of a bridging course before introductory accounting 
    Joynt, Corlia Maria (Emerald, 2022-12)
    PURPOSE : This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting ...