Oberholster, J.G.I.; Nieuwoudt, M.J. - In: Meditari Accountancy Research 9 (2001) 1, pp. 231-255
For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements (i.e. regulatory requirements) only. However, on the international...
