Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 13 of 13 for “"Financial Reporting, Analysis and Governance"”.
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The low-risk anomaly, cost of capital and IFRS 9 implementation impact: An analysis of South African banks
… of IFRS 9 implementation on capital ratios and the cost of capital of listed South African banks. In order to investigate this impact, the presence of the low-risk anomaly had to be determined for South African banks. Methodology This dissertation adapts a methodology that has been used to …
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Impact of King III: The relationship between corporate governance mechanisms and listing suspensions
… the relationship between listing suspensions and corporate governance mechanisms which are related to the board of directors. The study also examined the effectiveness of King III in improving corporate governance on companies listed on the Johannesburg Securities Exchange of South Africa …
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Assessing the impact of language on the measurement of financial literacy
Research in the field of financial literacy has found that black people and other minority groups, globally, underperform in financial literacy assessments, in comparison to their white counterparts. Multiple factors have been identified in literature, which try to explain the distribution of …
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Assessing PGDA entrance requirements: Appropriate or in need of change?
… factors that affect student performance in PGDA and ITC, namely race, secondary school type, home language, gender, age, and core final-year accounting course results (Financial Reporting III (FR3), Taxation II (TAX2), Corporate Governance II (CG2), Management Accounting II (MA2), and Business …
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The effectiveness of an educational game in developing particular professional values, attitudes and acumens
… at the same pace. Professional values attitudes and acumens (PVAAs) are crucial skills that must be developed during the journey to becoming a chartered accountant, as required by the South African Institute of Chartered Accountants (SAICA). The purpose of this study is to develop and evaluate …
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Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
… profession has been highlighted in recent years and consequently, efforts have been made by numerous players to further support accounting students pursuing the chartered accountant designation. This research focuses on an innovative postgraduate accounting programme, referred to as a Certificate …
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Motives, expectations and preparedness for higher education: a study of Education Development Unit (EDU) students at UCT
… aims to identify the motives, expectations, and preparedness of first-year accounting students on the Education Development Unit (EDU) programme at the University of Cape Town (UCT) in South Africa. Understanding these factors is crucial for enhancing the success and transition of black …
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Informal Sector Taxation: A Qualitative Analysis Of The Experience Of The Urban Informal Operators In Rustenburg, North West Province
… plays a significant role in both production and employment. Government revenue and spending are affected by informality. South Africa faces evident revenue and fiscal pressures. The Davis Tax Committee has highlighted the necessity of increasing tax compliance and broadening the tax base to …
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Voluntary climate change disclosure in South Africa
… global warming. A changing external environment and societal pressure is driving companies to respond to climate change and to limit further contribution where possible. Despite carbon emissions still being largely unregulated and carbon disclosure not being mandatory, many companies in South …
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Analysis of the relationship between foreign shareholding and ESG performance of South African listed companies
Given the global movement towards sustainability and the stagnant economic growth of South Africa, this study seeks to determine if there is a relationship between the foreign shareholding percentage of listed companies and the environmental, social and governance (ESG) scores of these companies. …
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A study on the possible impact of constructive lease capitalisation on selected listed South African companies' financial statements, in light of IFRS 16 leases
… (JSE) namely Industrial Transportation, Food and Drug Retailers, General Retailers and Travel and Leisure, in light of the impending adoption of IFRS 16.1 The capitalisation is performed using a model developed by Imhoff Jr., Lipe, & David, (1997) & Imhoff Jr., Lipe, & Wright, (1991) as well …
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An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa
… culture of non-responsiveness amongst auditees and to therefore ensure accountability going forward. A comparative evaluation was conducted for the Ugandan public service where the Ugandan Auditor General has similar powers. This case study points to the necessity of supreme audit institutions …
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Perceptions of Retirement Savings: Through the Lens of Black amaXhosa Women in South Africa
… amount of formal savings held by various racial and gender groups. Such research has often concluded that Black women are the least prepared for retirement. Therefore, a narrative of scarcity has been perpetuated without fully understanding the underlying reason “why”. These traditional accounts …