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Social and environmental accounting as symbolic and substantive means of legitimation : the case of HIV/AIDS reporting in South Africa

Soobaroyen, Teerooven; Ntim, Collins G. - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 2, pp. 92-109

Persistent link: https://www.econbiz.de/10009761433

Black Economic Empowerment Disclosures by South African Listed Corporations : The Influence of Ownership and Board Characteristics

Ntim, Collins G. - 2012

This study investigates the extent to which South African listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports using a sample of 75 listed corporations from 2003 to 2009. BEE is a form of socio-economic affirmative...

Persistent link: https://www.econbiz.de/10013102588

Social and Environmental Accounting as Symbolic and Substantive Means of Legitimation : The Case of HIV/AIDS Reporting in South Africa

Soobaroyen, Teerooven - 2014

We develop an interpretive framework which combines Suchman's (1995) work on the dynamics of organisational legitimacy and Ashforth and Gibbs' (1990) concepts of symbolic and substantive management to investigate how and why public corporations rely on symbolic and substantive social...

Persistent link: https://www.econbiz.de/10013065726

Black economic empowerment disclosures by South African listed corporations : the influence of ownership and board characteristics

Ntim, Collins G.; Soobaroyen, Teerooven - In: Journal of business ethics : JOBE 116 (2013) 1, pp. 121-138

Persistent link: https://www.econbiz.de/10010209240

Director shareownership and corporate performance in South Africa

Ntim, Collins G. - In: African journal of accounting, auditing and finance : AJAAF 1 (2012) 4, pp. 359-373

Persistent link: https://www.econbiz.de/10009727452

Monitoring board committee structure and market valuation in large publicly listed South African corporations

Ntim, Collins G. - In: International journal of managerial and financial accounting 5 (2013) 3, pp. 310-325

Persistent link: https://www.econbiz.de/10010361578

Corporate governance, affirmative action and firm value in post-apartheid South Africa : a simultaneous equation approach

Ntim, Collins G. - In: African development review 25 (2013) 2, pp. 148-172

Persistent link: https://www.econbiz.de/10010337814

The relative value relevance of shareholder versus stakeholder corporate governance disclosure policy reforms in South Africa

Ntim, Collins G.; Opong, Kwaku K.; Danbolt, Jo - In: Corporate governance : an international review 20 (2012) 1, pp. 84-105

Persistent link: https://www.econbiz.de/10009424656

Board size, corporate regulations and firm valuation in an emerging market : a simultaneous equation approach

Ntim, Collins G.; Opong, Kwaku K.; Danbolt, Jo - In: International review of applied economics 29 (2015) 2, pp. 194-220

Persistent link: https://www.econbiz.de/10010533029

Corporate ownership and market valuation in South Africa : uncovering the effects of shareholdings by different groups of corporate insiders and outsiders

Ntim, Collins G. - In: International journal of business governance & ethics : … 8 (2013) 3, pp. 242-264

Persistent link: https://www.econbiz.de/10010345809