Meditari Accountancy Research: Volume 12 Issue 1
Table of contents
Financial reporting on the internet in South Africa
K. BaracThe inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on…
Ethical arguments regarding corporate environmental reporting
C.J. de VilliersThe environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is…
The relationship between EVA, MVA and leverage
J.H. de Wet, J.H. HallIt is generally believed that in order to maximise value for shareholders, companies should strive towards maximising MVA (and not necessarily their total market value). The best…
Employee‐related disclosures in corporate annual reports and the King II Report recommendations
G. Faure, C.J. de VilliersThe recommendations of the King II Report on corporate governance regarding employee‐related disclosures by listed companies were identified. The annual reports of the Top 100…
Financial accounting and reporting: Sustaining relevance in the present time paradigm
D.G. Gouws, A. RehwinkelAccountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of…
The integrity of information created through book entries
D.G. Gouws, H.M. van der PollWe know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past…
Value‐added tax on new residential properties: A comparative study regarding developers registered for VAT purposes
L. JulyanThis paper reports on a research study of value‐added tax (VAT) that applies to new residential properties developed by developers who are registered for VAT purposes. The…
Die toepaslikheid van rekenaargebaseerde assessering: ’n Loodsstudie
C. Lamprecht, G.F. NelIn the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to…
An empirical study on measuring efficiency and profitability of bank regions
M. Oberholzer, G. van derWesthuizenWhen bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures…
Cost behaviour classification and cost behaviour structures of manufacturing companies
M. Oberholzer, J.E.E. ZiemerinkCost behaviour classification and cost behaviour structures of manufacturing companies. The purpose of this paper is to determine the cost structures of companies that formed part…
High inherent risk elements in financial statements of listed South African long‐term insurers
S.P.J. von WiellighThe objective of this research is to identify those industry‐specific elements of the financial statements of listed South African long‐term insurers that are potentially exposed…
Information technology and the education of professional accountants
P.L. WesselsOne of the objectives of accounting education at South African universities is to prepare students for positions as professional accountants. The bulk of current education at…