This paper examines the interplay between firm, industry and country level variables, on the one hand, and equity ownership patterns, on the other within the context of six African countries. Using multi-dimensional models developed through triangulation of a range corporate ownership structure...

The study seeks to investigate the determinants of firm level earnings management (EM) within the context of 44 countries around the world. A sample of 29 430 non-financial companies over the period 1996-2012 were analysed using a series of models that link firm-, industry-, and country-specific...

This paper deals with the corporate governance thematic area of the African Peer Review Mechanism (APRM). Its contribution to the literature is twofold: (1) It provides additional evidence that a microeconomic perspective of studying governance leads to a better understanding of key reform...

This paper contains a critical review of the uncertainty research, and reports on the relationship between corporate disclosure and the adverse selection component of the (bid-ask) buy-sell spread of stock prices. Order processing and holding costs will be decoupled from information component...

The paper is the third and final document which was prepared for the finance syndicate team at the joint gathering (indaba) of local government leaders and water experts. It addresses the financial issues of water and sanitation service provision in South Africa. Access to finance is an...

Whether the conflict that was started on November 3, 2020, in Northern Ethiopia will be short-lived or a protracted one that turns itself into a stalemate, guerrilla warfare and draws the Greater Horn of Africa region into larger conflict is unclear. The spark of November 3, 2020, was a result...

This paper examines the July 13, 2012 Final Staff Report of the Office of the Chief Accountant of the SEC with regard to IFRS adoption in the United States, and the response of the staff of the IFRS Foundation. Using analytical methods developed in qualitative research and student opinion as...

A number of studies have examined why Diasporas invest in their homelands. The reasons include emotions, sense of duty, social networks, strength of Diaspora organizations and high returns. As of late Diaspora bonds have been found to be useful vehicles for channeling finance from developed...

This review documents the conceptual and methodological issues that relate to the domain of financial reporting research that attempts to examine whether there are measurable gains, (if any) stemming from the adoption of international financial reporting standards, (IFRS). It selects and reviews...

Quality control reviews, programme accreditations and the rating of universities and researchers are new trends in tertiary education. This paper deals with the strategic planning challenges in South African universities that attempt to improve their rating in credible international ranking...