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 ...
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 ...
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 ...
Molate, Mosie Constance; De Klerk, Marna; Ferreira, Petrus Hendrik (Petri)(Virtus Interpress, 2014)
Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African ...
Previous literature suggests that the adoption of International Financial
Reporting Standards (IFRS) can facilitate cross-border capital flows, as it
results in an increase in market liquidity and comparability benefits. ...
