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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 121-180 of 190
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Part 1 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-09
)
Is management accounting theory breaking free from the shackles of neo-classical economics? A South African perspective
Shotter, Magdalena
(
School of Accounting Sciences, UP
,
2001
)
The shaping of sustainability assurance through the competition between accounting and non-accounting providers
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid-Afrikaanse maatskappye
Vorster, Q. (Quintus)
;
Lubbe, Dave (David Schalk), 1951-
(
School of Accounting Sciences, UP
,
2000
)
The association between the seven elements of the black economic empowerment score and market performance
Van der Merwe, Cara Maria
;
Ferreira, Petrus Hendrik (Petri)
(
Department of Economics, University of Pretoria
,
2014
)
Accounting for arrangements - Part 2
Venter, Elmar Retief
;
Tomes, Tania
(
South African Institute of Chartered Accountants
,
2006-08
)
Loyalty programmes : defer revenue or provide for costs?
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2007-01
)
The opinion of investors and lenders on red flags
Koornhof, Carolina, 1959-
;
Du Plessis, Danie E.
(
South African Institute of Chartered Accountants
,
2002-02
)
Wind of change blowing through financial instrument reporting
Ossip, Jared
;
Van der Burgh, Andrew
(
South African Institute of Chartered Accountants
,
2009-09
)
IFRS for SMEs is small, small enough?
Coetzee, Stephen
(
South African Institute of Chartered Accountants
,
2007-05
)
South African career guidance counsellors' and mathematics teachers' perception of the accounting profession
Coetzee, Stephen
;
Oberholzer, Ruanda
(
Routledge
,
2010-10
)
Qualitative accounting research : dispelling myths and developing a new research agenda
De Villiers, Charl Johannes
;
Dumay, John
;
Maroun, Warren
(
Wiley
,
2019-09
)
Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi Kelly
;
Maroun, Warren
(
Emerald
,
2017
)
The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria
Coetzee, G.P. (Philna)
;
Du Bruyn, Rudrik
(
Unisa Press
,
2003
)
Psychopathic and antisocial, but not emotionally intelligent
Visser, Beth A.
;
Bay, Darlene
;
Cook, Gail Lynn
;
Myburgh, J.E. (Jean Elizabeth), 1948-
(
Elsevier
,
2010
)
A review of accounting research in internationalising journals in the South African region
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi K.
(
AOSIS OpenJournals
,
2017-12-07
)
Why do South African companies not report more environmental information when managers are so positive about this kind of reporting?
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2003
)
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
)
The influence of integrated reporting on business model and strategy disclosures
Sukhari, Aneetha
;
De Villiers, Charl Johannes
(
Wiley
,
2018
)
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
)
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
)
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
)
Class absenteeism : reasons for non-attendance and the effect on academic performance
Schmulian, Astrid
;
Coetzee, Stephen
(
Emerald
,
2011
)
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
)
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
De Villiers, Charl Johannes
;
Marques, Ana
(
Routledge
,
2016
)
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
)
The association between dividends and accruals quality
Rampershad, Aveen
;
De Villiers, Charl Johannes
(
Wiley
,
2019-03
)
How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies
De Villiers, Charl Johannes
;
Molinari, Matteo
(
Emerald
,
2022-01
)
Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl Johannes
;
Rinaldi, Leonardo
;
Unerman, Jeffrey
(
Emerald
,
2014
)
An analysis of fundamental concepts in the conceptual framework using ontology technologies
Gerber, Marthinus Cornelius
;
Gerber, Aurona Jacoba
;
Van der Merwe, Alta
(
Department of Economics, University of Pretoria
,
2014
)
Bringing securitisation back onto the balance sheet
Koornhof, Carolina, 1959-
(
Butterworths
,
1996-04
)
Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders
Koornhof, Carolina, 1959-
;
Du Plessis, Danie E.
(
School of Accounting Sciences, UP
,
2000
)
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
)
Congress update
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-02
)
Environmental reporting in South Africa from 1994 to 1999 : a research note
De Villiers, Charl Johannes
;
Barnard, P.
(
School of Accounting Sciences, UP
,
2000
)
Subsidiaries acquired exclusively with a view to resale - a new approach
Tomes, Tania
;
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2005-11
)
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
)
Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment
De Villiers, Charl Johannes
;
Cho, Charles H.
;
Turner, Michael J.
;
Scarpa, Riccardo
(
Routledge
,
2023
)
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
)
Ethical arguments regarding corporate environmental reporting
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Deferred tax and long-term insurers
Stiglingh, M. (Madeleine)
;
Koornhof, Carolina, 1959-
(
South African Institute of Chartered Accountants
,
2000-03
)
The potential of integrated reporting to enhance sustainability reporting in the public sector
Montecalvo, Monica
;
Farneti, Federica
;
De Villiers, Charl Johannes
(
Routledge
,
2018
)
The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
Farneti, Federica
;
Casonato, Federica
;
Montecalvo, Monica
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2006
)
Financial flexibility and the assessment of future cash flows
Koornhof, Carolina, 1959-
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
1988
)
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 influence of integrated reporting and internationalisation on intellectual capital disclosures
Terblanche, Wendy
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
A balance sheet approach versus an income statement approach to financial reporting
Koornhof, Carolina, 1959-
(
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
,
1995-10
)
The process beyond the numbers and ratios
Gouws, Daan G.
;
Lucouw, Pierre
(
School of Accounting Sciences, University of Pretoria
,
1999
)
Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Emerald
,
2023-03
)
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
)
Corporate social responsibility disclosures by South Africa mining companies : the Marikana massacre
Molate, Mosie Constance
;
De Klerk, Marna
;
Ferreira, Petrus Hendrik (Petri)
(
Virtus Interpress
,
2014
)
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl Johannes
(
Routledge
,
2015-02
)
Part 2 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-10
)
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
)
Accounting for nil- or low-interest loans from the government
Ossip, Jared
;
Coetzee, Stephen
(
South African Institute of Chartered Accountants
,
2009-05
)
Now showing items 121-180 of 190
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De Villiers, Charl Johannes (71)
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Economic and management sciences articles SDG-08 (36)
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