Browsing Economic and Management Sciences by Subject "Disclosure"
Now showing items 1-4 of 4
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A comparative study of the accounting treatment of heritage assets in South Africa and New Zealand
(North-West University (South Africa), 2021)Heritage assets belong to the people of a region and are safeguarded by the government in that region. It is of grave concern that most of these heritage assets are not accounted for at their true value in the financial ... -
Evidence of incentive risk culture in South African bank compensation reports
(North-West University (South Africa), 2020)Using a qualitative content analysis method, this paper explored a unique area of risk culture by focusing on a specific risk type, incentive risk. The purpose of the study was to utilise publicly available compensation ... -
Finansiële jaarstate van 'n universiteit ingevolge die Wet op Hoër Onderwys : 'n gevallestudie
(North-West University, 2007)No abstract -
The impact of integrated reporting on risk management and strategic decision-making for JSE-listed companies
(North-West University (South Africa) , Potchefstroom Campus, 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 over the ...