1 - 6 of 6 articles
Purpose – One of the most important considerations in any research project is a compelling research question, the addressing of which will produce socially and/or economically relevant and beneficial insights based on high‐quality evidence. The purpose of this paper is to explain that each...
Purpose – The purpose of this paper is to investigate whether an association exists between a firm's black economic empowerment (BEE) score and its share returns. Design/methodology/approach – The study uses linear regression that controls for the factors explaining share returns identified by...
Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...
Purpose – South Africa, like many countries in the rest of the world, is currently facing a shortage of chartered accountants (CAs). The purpose of this paper is to examine the factors influencing the career choice of accounting students in South Africa. Design/methodology/approach – A...
Purpose – Capital budgeting is a key issue in corporate finance and over time major theoretical developments have been incorporated into the appraisal processes of capital intensive companies. The purpose of this paper is to investigate the capital budgeting practices of a sample of motor...
Purpose – The purpose of this paper is to examine whether the voluntary annual report disclosures, relating to conflict diamonds, for four of the largest diamond mining companies operating in South Africa can be explained through applying legitimacy theory and media agenda‐setting theory....
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