Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Wessel M. Badenhorst"'
Autor:
Wessel M. Badenhorst
Publikováno v:
Journal of Economic and Financial Sciences, Vol 9, Iss 1, Pp 60-75 (2016)
This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. In contrast to prior research
Externí odkaz:
https://doaj.org/article/979f7a9ddb0c4a71bef07d98a06b5c4d
Autor:
Wessel M. Badenhorst
Publikováno v:
Journal of Economic and Financial Sciences, Vol 11, Iss 1, Pp e1-e12 (2018)
Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book valu
Externí odkaz:
https://doaj.org/article/f84193e1f6e74cd8b0b3eca7c9102a92
Autor:
Wessel M. Badenhorst
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 20, Iss 1, Pp e1-e10 (2017)
Background: The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either retain earnings or pay divide
Externí odkaz:
https://doaj.org/article/f6219e245ea242cb8fe01f0d3472df71
Autor:
Wessel M. Badenhorst, Rieka von Well
Publikováno v:
Pacific Accounting Review.
Purpose This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP earnings (“headline earnings”). Design/methodology/approach Resul
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::281be40fa3ee1c45d03803834bb207e9
https://doi.org/10.1108/par-07-2022-0102
https://doi.org/10.1108/par-07-2022-0102
Autor:
Wessel M Badenhorst, Rieka von Well
Publikováno v:
Australian Accounting Review.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::829796ae672f9cbddd0e33f6aa145868
https://doi.org/10.1111/auar.12382
https://doi.org/10.1111/auar.12382
Autor:
Wessel M. Badenhorst
Publikováno v:
Journal of Economic and Financial Sciences, Vol 9, Iss 1, Pp 60-75 (2016)
This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. In contrast to prior research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::872f1da24181c03cab8720feccd10960
https://doi.org/10.4102/jef.v9i1.29
https://doi.org/10.4102/jef.v9i1.29
Publikováno v:
Australian Accounting Review. 26:291-300
The objective of this study is to consider if the value-relevance of recognised deferred tax assets, which often represent unused tax losses, was affected by the financial crisis. A regression analysis of a sample of Australian and United Kingdom fir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5c9e393b088853f84296a89cd79c153
https://doi.org/10.1111/auar.12101
https://doi.org/10.1111/auar.12101
Autor:
Wessel M. Badenhorst
Publikováno v:
South African Journal of Accounting Research. 31:212-222
The objective of this study is to determine whether the spread in underlying exchange-traded fund (ETF) investments is a significant cause of the premium/discount of the ETF. Spreads of underlying investment portfolios are alternatively calculated us
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::263febd0fdda22b983ed8fc7b3477a7e
https://doi.org/10.1080/10291954.2016.1199145
https://doi.org/10.1080/10291954.2016.1199145
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
Autor:
Wessel M. Badenhorst
Publikováno v:
Meditari Accountancy Research. 24:56-72
Purpose The purpose of this paper is to investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately. Design/methodology/approach The paper calculates conventional and adjusted market-to-b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eebdcca772e94da6561eeaa5862f7a09
https://doi.org/10.1108/medar-01-2015-0005
https://doi.org/10.1108/medar-01-2015-0005