Browsing Research Output by Author "Oberholzer, M."

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The influence of banks' internal performance on market performance: a non–parametric approcah

Oberholzer, M.; Van der Westhuizen, G.; Van Rooyen, S. (Unisa, 2010)

The purpose of the study is to determine the degree to which banks’ market performance, as measured by market value ratios, is affected by their internal performance. Annual financial statement reports were used to determine ...
The effect of integrated reporting on integrated thinking between risk, opportunity and strategy and the disclosure of risks and opportunities

Moolman, J.; Oberholzer, M.; Steyn, M. (University of South Africa (UNISA), 2016)

Integrated reporting requires a new form of disclosure to provide a holistic view of the organisation and aims to support integrated thinking, decision-making and actions that focus on the creation of value. The International ...