Browsing Research Articles (Accounting) by Subject "Accounting information"

Browsing Research Articles (Accounting) by Subject "Accounting information"

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  • A comparison of the value relevance of interim and annual financial statements 
    Zulu, Mbalenhle; De Klerk, Marna; Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (University of Pretoria, Department of Economics, 2017-03-30)
    BACKGROUND : This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time. AIM : It explores ...