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Substance and form adoption of international financial reporting standards and financial statement comparability : evidence from South Africa

Smith, Christelle; Venter, Elmar R.; Stiglingh, Madeleine - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150017-1-40

Persistent link: https://www.econbiz.de/10012938783

Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability : Evidence From South Africa

Smith, Christelle - 2019

We investigate whether the comparability of the financial statements change following the switch from International Financial Reporting Standards (IFRS) in substance (the content of IFRS) to IFRS in substance and form (IFRS as issued by the IASB). Therefore, while the substance of the accounting...

Persistent link: https://www.econbiz.de/10012859356

Tax transparency reporting by the top 50 JSE-listed firms

Stiglingh, Madeleine; Venter, Elmar R.; Penning, Ilinza; … - In: South African journal of accounting research 31 (2017) 2, pp. 151-168

Persistent link: https://www.econbiz.de/10011757749

Integrated reporting : background, measurement issues, approaches and an agenda for future research

De Villiers, Charl; Venter, Elmar R.; Hsiao, Pei-Chi Kelly - In: Accounting and finance : journal of the Accounting … 57 (2017) 4, pp. 937-959

Persistent link: https://www.econbiz.de/10011820252

Integrated thinking and the transparency of tax disclosures in the corporate reports of firms

Venter, Elmar R.; Stiglingh, Madeleine; Smit, Anna-Retha - In: Journal of international financial management and accounting 28 (2017) 3, pp. 394-427

Persistent link: https://www.econbiz.de/10011820673

Research on extended external reporting assurance : an update on recent developments

Venter, Elmar R.; Krasodomska, Joanna - In: Journal of international financial management & accounting 35 (2024) 2, pp. 390-428

Persistent link: https://www.econbiz.de/10014565023

Political use of income : some experimental evidence from capitol hill

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Electric utility income in response to the breakdown at the Three Mile Island nuclear power plant and subsequent political events

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Global financial reporting : implications for US academics

Barth, Mary E. - In: The accounting review : a publication of the American … 83 (2008) 5, pp. 1159-1179

Persistent link: https://www.econbiz.de/10003776471

Research, standard setting, and global financial reporting

Barth, Mary E. - 2006

Persistent link: https://www.econbiz.de/10003590574