A survey of the accuracy of reporting and the extent of compliance to the disclosure provisions of AC101 by industrial companies listed in the Johannesburg Securities Exchange

Description

Thesis (MBA)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: This study examines the extent to which the industrial companies listed in the
Johannesburg Securities Exchange complied with the disclosure provisions of
the Accounting Standards AC101 when publishing their financial statements for
the years 2000 to 2002. This study further evaluates the accuracy of the
reporting of the salaries and wages as presented in their Value Added
Statements.
Published financial statements for the years 2000 to 2002 of more than 160
companies were analysed and evaluated. The study also identifies companies
that did not disclose staff costs and directors' emoluments in their financial
statements as well as those companies that reported the labour portion of their
wealth distribution accurately in their Value Added Statements. / AFRIKAANSE OPSOMMING: Die studie dek die mate waarin genoteerde industriële maatskappye op die
Johannesburgse Effektebeurs voldoen het aan die openbaarmakingsvereistes
van die Rekeningkundige Standaarde RE101 ten opsigte van hul finansiële state
soos van 2000 tot 2002 gepubliseer. Die studie let verder ook op die
akkuraatheid van die verslaggewing van salarisse en lone in die
Toegevoegdewaardestate.
Gepubliseerde finansiële state vir die jare 2000 tot 2002 van meer as 160
maatskappye is ontleed en geëvalueer. Die studie identifiseer ook daardie
maatskappye wat nie salariskoste en direkteursvergoeding in hul finansiële state
geopenbaar het nie, sowel as diegene wat hul salarisse korrek in die
Toegevoegdewaardestate openbaar het.

Links & Downloads

1. http://hdl.handle.net/10019.1/49863

Tags

JSE Securities Exchange South Africa

Johannesburg Stock Exchange

Financial statements -- South Africa

Value added -- South Africa

Value added statements

Dissertations -- Business management

Theses -- Business management

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/49863
Date	12 1900
Creators	Jarana, Vuyani
Contributors	Hamman, W. D., Stellenbosch University. Faculty of Economic & Management Sciences. Graduate School of Business.
Publisher	Stellenbosch : Stellenbosch University
Source Sets	South African National ETD Portal
Language	en_ZA
Detected Language	English
Type	Thesis
Format	48 p.
Rights	Stellenbosch University