Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Johannes de Wet"'
Publikováno v:
Australian Accounting Review. 26:177-189
Equity accounting is a controversial accounting treatment. Although fair value measurement represents a potential alternative measurement base, information content may be lost under a pure fair value measurement approach. This study investigates the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69ffcaad6632fa7370ea62c89d5751e4
https://doi.org/10.1111/auar.12089
https://doi.org/10.1111/auar.12089
Publikováno v:
South African Journal of Accounting Research. 30:61-78
Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, this study compares the v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::89db9d610827bb3c2086b1889c17e21a
https://doi.org/10.1080/10291954.2015.1054118
https://doi.org/10.1080/10291954.2015.1054118
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 24:1-12
While prior research considers limited elements of the summarised financial information reported for equity accounted associates under IAS 28, it does not address the collective or incremental value-relevance of these disclosures. Therefore, this stu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7abffb126629a50331c84c6d5fc871b
https://doi.org/10.1016/j.intaccaudtax.2015.02.002
https://doi.org/10.1016/j.intaccaudtax.2015.02.002
Autor:
John H. Hall, Johannes de Wet
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 9, Iss 1, Pp 57-71 (2014)
This study highlights the importance of economic profits (EVA) and their long-term effects on shareholder value (MVA). South African companies listed on the JSE were analysed and it is evident that the relative measure of internal performance (spread
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49b13ae1d7aa0be13f828654bf4e1cc6
https://doi.org/10.4102/sajems.v9i1.1157
https://doi.org/10.4102/sajems.v9i1.1157
Autor:
Me Stéfani Coetzee, Johannes de Wet
Publikováno v:
Corporate Ownership and Control. 11:242-252
The study investigates the impact of changes in dividend taxes on dividend payment policies and in turn, the impact of dividend payments on share prices. An event study approach is used to analyse the share price movements before, on and after divide
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0e18d766a908b4863a54269042a19eff
https://doi.org/10.22495/cocv11i3c2p3
https://doi.org/10.22495/cocv11i3c2p3
Autor:
Johannes de Wet, Erik Meyer
Publikováno v:
Corporate Board: Role, Duties & Composition, Vol 9, Iss 3, Pp 18-31 (2013)
This study focuses on the role of the corporate board of directors and the relationship between the dynamics of board structure and the financial performance of listed South African companies. The research results found that the proportion of indepen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::384e1e81be3a08ef6ff8187e31f0b91a
https://doi.org/10.22495/cbv9i3art2
https://doi.org/10.22495/cbv9i3art2
Autor:
Yolande Erasmus, Johannes de Wet
Publikováno v:
Acta Commercii, Vol 11, Iss 1, Pp 147-170 (2011)
Purpose: The aim of this study was to test whether findings by Johnson and Soenen (2003) regarding indicators of successful companies in the USA also apply to South African JSE-listed companies. Problem investigated: To date, no South African study h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::541db54af69e210ca51a487685a69ddb
https://doi.org/10.4102/ac.v11i1.158
https://doi.org/10.4102/ac.v11i1.158
Autor:
Venkataraman Sivakumar, Cornelis Johannes de Wet Rautenbach, Willem Ludwig Combrinck, Ondego Joel Botai
Advances in Geosciences is an Open Access Journal for refereed proceedings and special publications
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7fb89be43b129e3d21ca8675e6eb0e29
https://doi.org/10.1142/9789812838100_0021
https://doi.org/10.1142/9789812838100_0021
Autor:
Johannes de Wet
Publikováno v:
SSRN Electronic Journal.
This study highlights the importance of economic profits (EVA) and their long-term effects on shareholder value (MVA). South African companies listed on the JSE were analysed and it is evident that the relative measure of internal performance (spread
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::26e55d571c99b522027928490d057498
https://doi.org/10.2139/ssrn.1656324
https://doi.org/10.2139/ssrn.1656324
Autor:
Johannes de Wet, F. J. de Hart
Publikováno v:
SSRN Electronic Journal.
The economic value added (EVA) of a company is currently acknowledged as the single, most appropriate internal measure of corporate financial performance. Its appeal lies in the fact that it is conceptually sound as it reflects the true economic prof
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da3bb8bf7615056b324d6aec56538c67
https://doi.org/10.2139/ssrn.1656346
https://doi.org/10.2139/ssrn.1656346