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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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Examining the use of marketing metrics in annual reports of SA listed companies
Gartz, Hilke - 2007
PurposeThis paper analyses the use of marketing metrics and marketing information and metrics contained in 2006/7 annual reports of companies listed on the Johannesburg Stock Exchange. Theassumption is that the annual reports are the vehicle whereby listed companies communicate totheir...
Persistent link: https://www.econbiz.de/10009457795
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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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Dividends policy and payouts : evidence from South Africa
Driver, Ciaran F.; Grosman, Anna; Scaramozzino, Pasquale; … - 2023
Persistent link: https://www.econbiz.de/10014286190
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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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An evaluation of the co-operative business model within the context of the global reporting initiative
Toit, Marné du; Buys, Pieter W. - In: International business and economics research journal 12 (2013) 2, pp. 179-191
Persistent link: https://www.econbiz.de/10009711276
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Sustainability and integrated reporting in the South African corporate sector
Zyl, Anria S. van - In: International business and economics research journal 12 (2013) 8, pp. 903-926
Persistent link: https://www.econbiz.de/10009792079