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The impact of corporate governance on integrated reporting (IR) quality and sustainability performance : evidence from listed companies in South Africa
Appiagyei, Kwadjo; Djajadikerta, Hadrian Geri; Roni, … - In: Meditari accountancy research 31 (2023) 4, pp. 1068-1092
Persistent link: https://www.econbiz.de/10014362609
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Integrated reporting and earnings quality : the moderating effect of agency costs
Obeng, Victoria A.; Ahmed, Kamran; Miglani, Seema - In: Pacific-Basin finance journal 60 (2020), pp. 1-21
Persistent link: https://www.econbiz.de/10012232742
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The qusefulness of human capital disclosures : perspectives of human resource managers
Adelowotan, Michael Olajide - In: African journal of business and economic research : AJBER 16 (2021) 1, pp. 331-360
Persistent link: https://www.econbiz.de/10012815278
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The effect of expensing share-based payments on basic earnings per share of South African listed companies
Pretorius, Denice; Villiers, Charl de - In: Meditari Accountancy Research 21 (2013) September, pp. 178-190
Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design/methodology/approach – The sample...
Persistent link: https://www.econbiz.de/10010814641
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The effect of expensing share-based payments on basic earnings per share of South African listed companies
Pretorius, Denice; de Villiers, Charl - In: Meditari Accountancy Research 21 (2013) 2, pp. 178-190
Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design/methodology/approach – The sample...
Persistent link: https://www.econbiz.de/10014937008
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Tone-at-the-top lessons from Abrahamic Justice
Fischer, Dov; Friedman, Hershey H. - In: Journal of business ethics : JOBE 156 (2019) 1, pp. 209-225
Persistent link: https://www.econbiz.de/10012016143
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Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports
Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 36 (2022) 2, pp. 147-169
Persistent link: https://www.econbiz.de/10013270549
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Application of principles from the International <IR> Framework for including sustainability disclosures within South African integrated reports
Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 35 (2021) 1, pp. 42-68
Persistent link: https://www.econbiz.de/10012384055
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Learning from ethical violations in public accounting : a South African audit scandal and a firm's transformation
Holtzblatt, Mark A.; Foltin, Craig; Tschakert, Norbert - In: Issues in accounting education 35 (2020) 2, pp. 37-63
Persistent link: https://www.econbiz.de/10012260064
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Exploring the implications of integrated reporting on organisational reporting practice : evidence form highly regarded integrated reporters
Abdifatah Ahmed Haji; Dewan Mahboob Hossain - In: Qualitative research in accounting & management : QRAM 13 (2016) 4, pp. 415-444
Persistent link: https://www.econbiz.de/10011628123