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Browsing Department of Financial Governance by Subject "comparability"

Browsing Department of Financial Governance by Subject "comparability"

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  • Evolution of corporate environmental reports in South Africa 
    Cronje, Christo; Wingard, Christa H.; Kamala, Peter Nasiema (Croatian Accountant, 2015-12)
    Using a literature review, we track the evolution of the quality of environmental reports of the Top 100 Listed South African (T100LSA) companies from 1990 to 2015. Furthermore, we attempt to predict the future quality of ...
  • Users’ corporate environmental Information needs 
    Kamala, Peter Nasiema; Wingard, Christa H.; Cronje, Christo (2016)
    Most listed South African companies appear to have embarked on environmental reporting without enquiring what the users’ needs are. If users’ needs are not determined prior to reporting, it is unlikely that the resulting ...

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