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Showing 60 out of a total of 190 results for collection: Research Articles (Accounting).
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Now showing items 61-120 of 190
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Ethical arguments regarding corporate environmental reporting
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Determinants, mechanisms and consequences of corporate governance reporting : a research framework
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Springer
,
2021-03
)
Postmodernism and accounting : mirror or myth?
Koornhof, Carolina, 1959-
;
De Villiers, Charl Johannes
(
Meditari Accountancy Research
,
1999
)
The usefulness of the added value statement : a review of the literature
Van Staden, Chris J. (Christiaan Johan)
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Telephonic qualitative research interviews : when to consider them and how to do them
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
Pre-incorporation contracts revisited
Jooste, Richard
;
Koornhof, Carolina, 1959-
(
Routledge
,
1991
)
A critical view of the allocation of revenue to provincial governments
Du Bruyn, Rudrik
;
Venter, J.M.P.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Towards a taxonomy of accounting
Koornhof, Carolina, 1959-
(
School of Accounting Sciences, University of Pretoria
,
1993
)
Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye
Koornhof, Carolina, 1959-
;
Koppeschaar, Zanne Ronelle
(
School of Accounting Sciences, University of Pretoria
,
1999
)
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
)
Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl Johannes
;
Rinaldi, Leonardo
;
Unerman, Jeffrey
(
Emerald
,
2014
)
Bringing securitisation back onto the balance sheet
Koornhof, Carolina, 1959-
(
Butterworths
,
1996-04
)
Teachers and perceptions
Coetzee, Stephen
;
Oberholzer, Ruanda
(
South African Institute of Chartered Accountants
,
2009-02
)
Exposure draft 111 : the nature of temporary differences
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-04
)
Construction of research articles in the leading interdisciplinary accounting journals
De Villiers, Charl Johannes
;
Dumay, John
(
Emerald
,
2013-06
)
The homological transfer research method revisited
Koornhof, Carolina, 1959-
(
Computer Society of South Africa
,
1996
)
The potential of integrated reporting to enhance sustainability reporting in the public sector
Montecalvo, Monica
;
Farneti, Federica
;
De Villiers, Charl Johannes
(
Routledge
,
2018
)
Pre-qualification education of registered accountants and auditors in South Africa : perspectives on whether the education process is normatively justifiable
Botha, W.J.J. (Willem Johannes Jacobus)
(
School of Accounting Sciences, UP
,
2001
)
Deferred tax and long-term insurers
Stiglingh, M. (Madeleine)
;
Koornhof, Carolina, 1959-
(
South African Institute of Chartered Accountants
,
2000-03
)
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl Johannes
;
Sharma, Umesh
(
Elsevier
,
2020-07
)
Part 2 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-10
)
Long-run accounting conservatism and subsequent equity returns
Badenhorst, Wessel M.
(
University of Johannesburg
,
2016-04
)
Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework : a comparison
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
School of Accounting Sciences, UP
,
2006
)
US vs the World, a taxing issue
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2005-01
)
Management of risks associated with the disclosure of future-oriented information in integrated reports
Lakshan, A.M.I.
;
Low, Mary
;
De Villiers, Charl Johannes
(
Emerald
,
2021-01
)
International financial reporting standards and foreign ownership in South African companies
Sherman, T.
;
De Klerk, Marna
(
Unisa Press
,
2015
)
Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills?
Pollock, Marchantia
;
Schmulian, Astrid
;
Coetzee, Stephen
(
Elsevier
,
2023-12
)
IFRS for SMEs is small, small enough?
Coetzee, Stephen
(
South African Institute of Chartered Accountants
,
2007-05
)
The influence of integrated reporting on business model and strategy disclosures
Sukhari, Aneetha
;
De Villiers, Charl Johannes
(
Wiley
,
2019-12
)
Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
School of Accounting Sciences, UP
,
2006
)
The opinion of investors and lenders on red flags
Koornhof, Carolina, 1959-
;
Du Plessis, Danie E.
(
South African Institute of Chartered Accountants
,
2002-02
)
Qualitative accounting research : dispelling myths and developing a new research agenda
De Villiers, Charl Johannes
;
Dumay, John
;
Maroun, Warren
(
Wiley
,
2019-09
)
Loyalty programmes : defer revenue or provide for costs?
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2007-01
)
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
)
Class absenteeism : reasons for non-attendance and the effect on academic performance
Schmulian, Astrid
;
Coetzee, Stephen
(
Emerald
,
2011
)
The influence of integrated reporting on business model and strategy disclosures
Sukhari, Aneetha
;
De Villiers, Charl Johannes
(
Wiley
,
2018
)
Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi Kelly
;
Zambon, Stefano
;
Magnaghi, Elisabetta
(
Emerald
,
2022-05
)
South African career guidance counsellors' and mathematics teachers' perception of the accounting profession
Coetzee, Stephen
;
Oberholzer, Ruanda
(
Routledge
,
2010-10
)
Wind of change blowing through financial instrument reporting
Ossip, Jared
;
Van der Burgh, Andrew
(
South African Institute of Chartered Accountants
,
2009-09
)
The value-relevance of equity accounted carrying amounts and disclosed fair values of listed associates
Badenhorst, Wessel M.
;
Brummer, L.M., 1940-
;
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(
Wiley
,
2016-06
)
Effek van die beheeromgewing op werknemersbedrog
Grobler, G.P.
;
Du Plessis, Liesel
(
School of Accounting Sciences, University of Pretoria
,
1998
)
How flexible is your company?
Koornhof, Carolina, 1959-
(
Accountancy and Finance Update
,
2000
)
The association between dividends and accruals quality
Rampershad, Aveen
;
De Villiers, Charl Johannes
(
Wiley
,
2019-03
)
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
De Villiers, Charl Johannes
;
Marques, Ana
(
Routledge
,
2016
)
The institutionalisation of corporate social responsibility reporting
De Villiers, Charl Johannes
;
Alexander, Deborah Ann
(
Elsevier
,
2014-06
)
Fair value measurements of exchange-traded funds
Badenhorst, Wessel M.
(
Emerald
,
2015
)
Accounting students access to social media related resources and the risk of tacit social exclusion
Coetzee, Stephen
;
Leith, Karin
;
Schmulian, Astrid
(
Routledge
,
2019
)
Acquisitions and the value versus growth phenomenon
Badenhorst, Wessel M.
(
Emerald
,
2016
)
Individual shareholders' understanding of the content of interim reports of South African listed retail companies
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
;
Koornhof, Carolina, 1959-
;
Vorster, Q. (Quintus)
(
University of Pretoria, Department of Economics
,
2015
)
The integrity of information created through book entries
Gouws, Daan G.
;
Van der Poll, Huibrecht Margaretha
(
School of Accounting Sciences, UP
,
2004
)
Accounting for arrangements - Part 1
Venter, Elmar Retief
;
Tomes, Tania
(
South African Institute of Chartered Accountants
,
2006-07
)
Determinants of environmental investment : evidence from Europe
Bhuiyan, Md. Borhan Uddin
;
Huang, Hedy Jiaying
;
De Villiers, Charl Johannes
(
Elsevier
,
2021-04
)
Obstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experience
Van der Schyf, D.B.
(
School of Accounting Sciences, UP
,
2000
)
Organisational problems in respect of the implementation of activity - based costing in South Africa
Wessels, S.
;
Shotter, Magdalena
(
School of Accounting Sciences, UP
,
2000
)
Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
Bui, Binh
;
De Villiers, Charl Johannes
(
Wiley
,
2021-09
)
Industry differences in respect of corporate environmental reporting in South Africa : a research note
De Villiers, Charl Johannes
;
Lubbe, Dave (David Schalk), 1951-
(
School of Accounting Sciences, UP
,
2001
)
Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting
Hlatshwayo, Hopewell
;
Zulu, Mbalenhle
(
University of Pretoria, Department of Economics
,
2019-01
)
The value-relevance of disclosed summarised financial information of listed associates
Badenhorst, Wessel M.
;
Brummer, L.M., 1940-
;
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(
Elsevier
,
2015-03
)
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
De Villiers, Charl Johannes
;
Dimes, Ruth
;
Molinari, Matteo
(
Emerald
,
2024-01
)
Are CSR disclosures value relevant? Cross-country evidence
Cahan, Steven F.
;
De Villiers, Charl Johannes
;
Jeter, Debra C.
;
Naiker, Vic
;
Van Staden, Chris J.
(
Routledge
,
2016-03
)
Now showing items 61-120 of 190
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De Villiers, Charl Johannes (71)
Koornhof, Carolina, 1959- (23)
Coetzee, Stephen (22)
Venter, Elmar Retief (15)
Schmulian, Astrid (14)
Badenhorst, Wessel M. (10)
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Vorster, Q. (Quintus) (8)
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Farooq, Muhammad Bilal (6)
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Economic and management sciences articles SDG-08 (36)
SDG-08: Decent work and economic growth (36)
Integrated reporting (15)
Accounting (14)
SDG-04: Quality education (11)
Corporate social responsibility (CSR) (10)
International accounting standards (10)
Financial statements (9)
International Accounting Standards Committee Statements (9)
Environmental accounting (8)
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2010 - 2019 (64)
2000 - 2009 (55)
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