As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for a re-think of the use of fair values as the primary...

The post-Apartheid South African corporate governance (CG) model is a unique hybridisation of the traditional Anglo-American and Continental European-Asian CG models, distinctively requiring firms to explicitly comply with a number of affirmative action and stakeholder CG provisions, such as...

This paper investigates the relationship between director shareownership and corporate performance in South Africa using a sample of 169 listed firms from 2002 to 2007. Our results suggest a statistically significant and positive association between director shareownership and corporate...

Research Question/Issue: The post-Apartheid South African (SA) corporate governance (CG) model is a unique hybridisation of the traditional Anglo-American and Continental European-Asian CG models, distinctively requiring firms to explicitly comply with a number of affirmative action and...

South Africa (SA) has pursued corporate governance reforms in the form of the 1994 and 2002 King Reports. This paper examines the association between the presence of independent non-executive directors (INEDs) and market valuation of a sample of 169 firms listed on the Johannesburg Stock...

We investigate the impact of corporate board meetings on corporate performance for a sample of 169 listed corporations from 2002 to 2007 in South Africa (SA). Our findings suggest a statistically significant and positive association between the frequency of corporate board meetings and corporate...

Research Question/Issue: The post-Apartheid South African (SA) corporate governance (CG) model is a unique hybridisation of the traditional Anglo-American and Continental European-Asian CG models, distinctively requiring firms to explicitly comply with a number of affirmative action and...

The aim of this paper is to investigate the relationship between the corporate social responsibility concept and the most important characteristics of the banking – efficiency and stability in a sample of twelve Ukrainian banks, which are the biggest one in Ukraine according the National bank...

Corporate Social Responsibility (CSR) can be defined as voluntarily going beyond what the law requires to achieve social and environmental objectives. Present work provides the profile of the firms adopting CSR strategies in Luxembourg focusing on intrinsic and extrinsic motivations for CSR. The...

In a well functional and competitive economy all the entrepreneurs are aware of the importance of protecting the environment, development of local communities and the good relations with stakeholders. The necessity imposed by a sustainable development has many influences on the company’s...