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Development of a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companiesNcemane, Zuko January 2014 (has links)
Purpose – The purpose of this case study research was to develop a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies. Design/Methodology/Approach – The goal of this case study research was to understand how and why integrated reports are prepared, to develop a theoretical model of integrated reporting for JSE listed companies through literature review and analysis of published integrated reports. In addition, to investigate the perceived success of integrated reporting by examining its requirements, objectives, enforceability and implications to the listed companies. Based on the above, to determine how companies fulfil the requirements of integrated reporting and what those requirements are. To determine by comparing published integrated reports of companies, similarities or comparability of the information published on integrated reports ascertaining the measurability of the success of the application of integrated reporting. Practical implications – This case study research provides a useful insight into drivers of integrated reporting. Limitations to the study – The lack of responses from industry experts contacted for interviews considered a limitation in validating the outcome of the study. Originality/Value – This case study research looks at the current adoption and application of integrated reporting by JSE listed companies.
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A survey of South African registered Accountants' and Auditors' attitudes towards differential corporate reporting.January 2004 (has links)
The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all previous South African research and selected previous international research. The dissertation reports the results of a postal survey of South African registered accountants' and auditors' perceptions of the suitability of selected South African statements of
generally accepted accounting practice to a range of South African entities varied by size, legal form and financial statement user base. The dissertation provides evidence of (i) the need for differential corporate reporting in South Africa, (ii) the need for multiple differential reporting
thresholds in South Africa, and (iii) the need for differential reporting options to include both presentation and disclosure and recognition and measurement concessions. The dissertation also raises some questions for future research. / Thesis (M.Com.)-University of KwaZulu-Natal, 2004.
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Integrated reporting vs sustainability reporting in South Africa : an analysis of the transition into a new era of corporate reporting02 July 2015 (has links)
M.Sc. (Environmental Management) / Please refer to full text to view abstract
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The FRIP as a mechanism of accountability in the South African financial reporting environmentLouw, Albertus January 2016 (has links)
A research report submitted in partial
fulfilment of the Degree: Master of Commerce
School of Accountancy
2015 / This thesis examines the functioning of the Financial Investigations Panel (FRIP)
as a mechanism of accountability in the South African financial reporting
environment. Detailed interviews with a sample of technical experts are used to
reveal the significant source of coercive, normative and mimetic isomorphic
pressure the FRIP is able to exert, acting on the organisations themselves, as well
as on the individual preparers and their auditors.
This thesis provides the first account of how the FRIP is capable of exerting
institutional isomorphic pressure on organisations, those charged with
governance, individual preparers and external auditors. In doing so the research
contributes to the limited body of interpretive corporate governance research in
South Africa, offers evidence in support of the JSE’s decision to establish a proactive
monitoring review and, finally, offers support to the fact that South African
corporate reporting requirements can be enforced and are not just symbolic. / MT2017
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The determinants of internet financial reporting: a study of 80 companies listed on the JSEBrahmbhatt, Yogesh January 2017 (has links)
A research report submitted by
in partial fulfilment of the requirements for the degree of
Master of Commerce
University of the Witwatersrand
September 2017 / The World Wide Web has developed rapidly over the past few years. It has provided a user-friendly platform for companies to disclose their financial information. However, as this disclosure is largely voluntary, the question arises as to what drives companies to disclose their information on their websites voluntarily. Prior research in developed countries tests the influence of certain company characteristics on internet financial reporting. This research report tries to shed light on the determinants of internet financial reporting in the South African context.
80 companies which are listed on the JSE were selected, and the characteristics of each company’s website was thoroughly inspected against an internet financial reporting checklist. Based on the results of the checklist, each company`s website was given a score. This internet financial reporting score was considered as the dependent variable. Six company characteristics were used as independent variables to explain the internet financial reporting score. These were: company size, profitability, block ownership, systematic risk, dual-listing and SRI rating.
It was found that company size, dual-listing and SRI rating has a correlation with a company’s likelihood of reporting their financial results online. On the other hand, no correlation was found between profitability, block ownership or systematic risk and a company’s internet financial reporting score.
This research was limited to 80 companies listed on the JSE, and was based as a point in time study. Future research can be extended to a larger sample over various stock exchanges, and also over a period of time to consider the trends in disclosure.
This study contributes to international literature on the topic and also initiates this field of research in South Africa. This research is intended to assist companies in their voluntary disclosure practices and at the same time assists regulators in considering the need for regulating internet reporting practices. / MT 2018
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The extent of voluntary disclosure in corporate reports of South African listed industrial companiesMyburgh, J.E. (Jean Elizabeth), 1948- 18 August 2006 (has links)
Please read the abstract (Summary) on pp264-265 of this document / Thesis (DCom (Accounting))--University of Pretoria, 2007. / Accounting / unrestricted
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Strategy disclosure trends in South Africa : a 2010 comparative industry analysisColdman, Ryan 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2013. / The need for future orientated thinking and decision-making and a more sustainable view on
business by companies’ worldwide is becoming ever more important. The need for organisations to
communicate this to all stakeholders is just as important.
Traditionally companies reported and disclosed only backward looking financial information, but
nowadays the use of the GRI G3 guidelines; Kings III’s integrated reporting guidelines have moved
the emphasis to strategy, risk and a sustainable performance.
But the question remains, who and what are actually doing this? Which companies are actually
reporting and disclosing strategic items, and those that are, what are they reporting well on and
which are they not reporting well on.
The purpose of this study is to measure the levels of strategic reporting disclosure, across the JSE,
based on information collected at industry level asking the same questions.
The study focussed on five industries covering twenty-four organisations between them.
The conclusion is that the Energy sector discloses strategic information at a better level than its
industry benchmark rivals with Sasol leading the way, and from a disclosure element point of view
the GRI G3 guidelines are leading the disclosure score above that of the business model and
strategic architecture elements measured against.
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Exploring company and stakeholder perceptions of what is of value in an integrated reportNaynar, Nolin Riley January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law and
Management, University of the Witwatersrand
In partial fulfilment of the requirements for the degree of Master of
Commerce, 2017 / The success of integrated reporting depends on whether or not corporate South Africa
communicates with its stakeholders to gauge their perceptions, allowing for their
interests and expectations to drive the content of the reports. This study explores the
consistencies between the emphasis placed on certain integrated reporting themes by
companies within the financial services sector of the Johannesburg Stock Exchange
and the perceived importance of these themes by stakeholders. By analysing the
differences in emphasis between companies and respondents, this paper will prove
that a perception gap has developed because of a lack of understanding by companies
about what information users value. In addition, by experimenting with the
sophistication characteristic of respondents, this study will demonstrate that
sophistication has an effect on the type of disclosures which users value and the
method by which they wish it to be conveyed / GR2018
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An exploratory study into impression management practices of chairman's statements in South African annual reportsMoola, Mahdiyyah January 2016 (has links)
A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of a Masters in Commerce.
March 2016 / The purpose of this study was to determine whether there is a systematic difference in the textual characteristics of information in the chairman’s statement of profitable and unprofitable companies on the JSE main board. This would indicate the existence of impression management in management commentary.
The difference of profitable and unprofitable companies was analysed in relation to six pre-determined textual characteristics.
The primary conclusion drawn is that impression management does exist in the chairman’s statements of companies listed on the main board of the JSE. Another finding of the study was that ‘extremely unprofitable’ companies are less likely to employ impression management. The findings of this research indicate that users of annual reports should be alert to the existence of reporting bias introduced by management in its commentary. Users of the annual report should carefully consider the usefulness of management commentary in their decision making, discounting these disclosures for the use of impression management techniques employed in corporate reporting strategies.
Studies on impression management techniques in narrative disclosures within the annual report have not been piloted in South Africa before. This is the first study of linguistic variation employed in management commentary within the South African context. The study was exploratory in nature and did not set out to identify the causes of impression management being employed within the South African context. Future research may explore this further and may also be extended to determine whether impression management is present in other sections of the annual report and even the integrated report.
Key words: Chairman’s statement, impression management, management commentary, reporting bias / MT2017
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Trends and perceptions of sustainabilty reporting and corporate governance : a case study of EskomFabricius, Karin January 2004 (has links)
The King II Report on Corporate Governance was released in March 2002. This report, although focusing on South African businesses, is acclaimed as a world first in setting superior governance standards. Corporate governance in South Africa is undergoing transformation due to the influence of the King II Report, and a range of other global trends such as Global Reporting Initiative guidelines and the infamous collapse of Enron due to governance failures. Non-financial reporting (also referred to as sustainability reporting) forms the main focus of this research project. The financial reporting aspects of corporate governance, and the role of governing boards and auditors fall outside the scope of this study. Through document analysis methods, Eskom's annual reports from 1998 - 2002, were analysed to establish whether patterns in sustainability reporting were identifiable. Employees and consumers of Eskom were. interviewed, using structured interviews to explore their awareness and knowledge regarding sustainability issues. A drastic increase in Eskom's non-financial reporting was identified in 2000. Apart from the corporate governance category, none of the chosen categories showed a major change after the 2002 release of the King II Report. Possible reasons for the lack of clear trends since 2002 are that the pattern is either not yet visible or it could be speculated that Eskom, who had won various reporting awards, is a leader in the field of corporate reporting and specifically on sustainability issues. Eskom had been involved in the reviewing of the first King Report and the drawing up of the recommendations for King II, and could therefore have modified their reporting procedures in 2000, prior'to the release of King II. As shown in the trend analysis, companies are coming under increased pressure to be socially accountable and transparent. This is fast becoming a 'core business issue', illustrated by the status of the King II Report requirements for corporate governance. Even though the terminology 'sustainability reporting' is unfamiliar to employees and consumers, both groups want disclosure and transparency of sustainability issues. Employees were, however, more aware than consumers of Eskom policies regarding sustainability issues. This report recommends that companies take a pro-active approach to corporate governance and sustainability reporting, noting the desire of consumers and employees to be informed about non-financial issues. These stakeholders also need to be made more aware of the meaning and significance of sustainability reporting.
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