Browsing Research Articles (Accounting) by Subject "South African companies"

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The association between corporate social responsibility reporting and firm value for South African firms

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 ...
Corporate social responsibility and earnings management of South African companies

Jordaan, Lauren A.; De Klerk, Marna; De Villiers, Charl Johannes (University of Pretoria, Department of Economics, 2018-03-29)

BACKGROUND : Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise ...

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