Meditari Accountancy Research: Volume 13 Issue 1

Cash flow patterns in listed South African industrial companies

B.W. Steyn Bruwer, W.D. Hamman

A relatively simple way to analyse a company’s financial status is to examine the positive or negative signs of its cash flow patterns and to link certain characteristics to…

A review of the capital budgeting behaviour of large South African firms

M.J. du Toit, A. Pienaar

This article reports on the results of a survey on how companies listed on the main board of the JSE Securities Exchange SA make a capital investment decision in practice. The…

The academic success and failure of black chartered accounting graduates in South Africa: A distance education perspective

E. Sadler, B.J. Erasmus

This study was based on the perceptions of lecturers and black CTA students at Unisa, a South African distance education university regarding on factors that contribute to black…

Differential corporate reporting in South Africa – the state of the art

L. Stainbank, M. Wells

Differential corporate reporting exists in one form or another in many countries and it is currently on the agenda of the International Accounting Standards Board’s (IASB’s). This…

Financial reporting by South African long‐term insurers: A comparative study

S.P.J. von Wielligh, J.P. van den Berg

The objective of this study was to identify the impact of a perceived inadequacy of authoritative South African financial reporting guidance for long‐term insurers, on the basic…

Critical information and communication technology (ICT) skills for professional accountants

P.L. Wessels

Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research…

Accounting for goodwill: The transition from amortisation to impairment – an impact assessment

A. Wiese

When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The…

Business simulations in financial management courses: Are they valuable to learners?

H.P. Wolmarans

Business simulations are increasingly used to facilitate knowledge transfer in management education. Although such simulations have already been widely applied in other…