Content
January 2004, Volume 18, Issue 1
- 25-41 Are you being fooled? Quality of earnings and quality of government
by A Riahi-Belkaoui - 43-64 Transfer pricing methods in the context of intangible property
by M Steyn - 65-86 Market segmentation and the cost of equity of companies listed on the Johannesburg Stock Exchange
by C Correia & E Uliana - 87-113 The cost efficiency of small farm inclusion in agribusiness supply chains
by K Sartorius & J Kirsten - 115-133 The time series behaviour of net profit, cash flow from operating activities and accruals of South African listed industrial companies for the period December 1988 to November 2002
by B W Steyn & W D Hamman - 135-170 The effect on taxpayers of new tax legislation regarding foreign exchange transactions
by R Oberholzer & J S Wilcocks
January 2003, Volume 17, Issue 1
- 1-22 The value relevance of earnings, operating cash flow and accruals: A study on UK data
by N Garrod & B Giner & M Larrán - 23-40 Rethinking the reporting of intangibles
by M Negash - 41-64 Biplots for displaying multidimensional financial performance data graphically
by N J le Roux & S Gardner & P Olivier
January 2002, Volume 16, Issue 1
- 1-17 Organisational commitment of accountants in Australia and South Africa
by B M Clayton & M R Hutchinson - 19-40 Employers’ and public accountants’ attitudes towards employee reporting in South Africa
by L. Stainbank - 41-57 Researching in the middle ground
by J. Hooks & H. Davey & D. Coy - 59-80 Financial Information Systems: Teaching REA semantics within an Information Engineering framework
by J. Callaghan & A. Savage & E. Peacock
January 2001, Volume 15, Issue 2
- 1-1 AD Hoc Reviewers
by The Editors - 1-17 Debiasing the curse of knowledge and audit judgement: Experience reconsidered
by R Reeve & H Holmes & P Li & C Patel - 19-48 Environmental disclosure in annual reports: A legitimacy theory perspective
by A Savage & E Gilbert & J Rowlands & AJ Cataldo - 49-76 Uncertainty, cost of capital and financial disclosure: A review of the theory and some evidence
by M Negash - 77-97 CEO's use of financial and non-financial performance measures: Manufacturing companies in Mauritius and Australia compared
by DW Taylor & T Soobaroyen & C Ah-Hen - 99-109 Recent evidence on the persistence of fund performance—A note
by D Bradfield & J Swartz - 111-111 Publication Record to December 2001
by The Editors - 111-111 Prize Winners
by The Editors - 112-114 Information for Authors
by The Editors
January 2001, Volume 15, Issue 1
- 1-17 Debiasing the curse of knowledge and audit judgement: Experience reconsidered
by R Reeve & H Holmes & P Li & C Patel - 19-48 Environmental disclosure in annual reports: A legitimacy theory perspective
by A Savage & E Gilbert & J Rowlands & A J Cataldo - 49-76 Uncertainty, cost of capital and financial disclosure: A review of the theory and some evidence
by M Negash - 99-109 Recent evidence on the persistence of fund performance – A note
by D Bradfield & J Swartz
January 2000, Volume 14, Issue 2
- 1-1 AD Hoc Reviewers
by The Editors - 1-19 A study of the approaches to learning, engagement with the learning context and conceptions of learning of a group of fourth year accounting students
by K Mashishi & E Rabin - 21-40 An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana
by EG Kitindi & DS Iwisi & KV Mgaya - 41-58 The relevance of management accounting education at South African tertiary institutions
by M Shotter & FJ de Hart & GJ Plant & EM Louw & AJ Pienaar - 59-90 Patterns in financial performance indicators of capital and labour intensive enterprises during an upswing and a decline in the economic cycle
by JZ Bloom & IJ Lambrechts & NJ le Roux - 91-91 Publication Record to December 2000
by The Editors - 91-91 Prize Winners
by The Editors - 92-94 Information for Authors
by The Editors
January 2000, Volume 14, Issue 1
- 1-19 Factors influencing credit assessment
by M Ward - 21-34 Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa
by S Baker & G K Everingham - 35-47 Formal knowledge in accounting studies
by A Riahi-Belkaoui - 49-64 Adding market value to a holding company
by G D I Barr & B S Kantor - 65-73 Social responsibility disclosure by South African industrial holding companies: a research note
by C de Villiers
January 1999, Volume 13, Issue 2
- 1-25 Extraordinary items: Accounting and market risk
by J A Miller - 27-51 International stock market linkages in Southern Africa
by K R Jefferis & C C Okeahalam - 53-75 Aspects of the predictive and explanatory power of value added information in South Africa
by C J van Staden - 77-97 The Efficiency of rights on the JSE
by R Alston & E Uliana
January 1999, Volume 13, Issue 1
- 1-23 Price earnings ratios on the Johannesburg Stock Exchange - Are they a guide to value?
by G D I Barr & B S Kantor - 25-42 Communication Codes in Accounting
by A Riahi-Belkaoui - 43-59 One comprehensive income statement: Do we need it?
by B Beale & H Davey & G Samkin - 63-75 The effect of STC on earnings retention
by M Graham
January 1998, Volume 12, Issue 1
- 1-13 Measuring the selection and timing abilities of South African fund managers
by D J Bradfield - 15-45 Unifying the factor analytic and prespecified variable approaches to APT factor identification on the Johannesburg Stock Exchange
by P van Rensburg - 47-72 The domestic transfer pricing practices of large listed South African industrial companies
by I Vally - 73-90 Portfolio aspects of segment identification
by N Garrod - 93-99 A note on the effect of secondary school accounting study on university accounting performance
by P van Rensburg & G Penn & M Haiden
January 1997, Volume 11, Issue 2
- 1-20 Some evidence on the stability of beta coefficients on the JSE
by D C Bowie & D J Bradfield - 21-49 The impact of managerial accounting and control systems on employee participation programmes: an integrated causal model and path analysis
by J Lord - 51-68 Agency theory, insider ownership and corporate focus: some South African evidence
by S Davidson - 69-91 Value added reporting in South Africa: current disclosure patterns
by L J Stainbank - 95-100 Comments on “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation”
by R C van den Honert & G D I Barr - 101-109 Reply: Comments on “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation”
by D Botha - 111-115 Comments on the debate: “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation”
by M Ward
January 1997, Volume 11, Issue 1
- 1-13 The realignment of international stock markets after the 1987 crash, with special reference to the Johannesburg Stock Exchange
by G D I Barr & L Sharp - 15-38 Voluntary reporting of financial targets: Motivation and share price reaction
by W A A Maguire - 39-55 On construction of index funds in South Africa
by D J Bradfield & C S Ardington - 57-74 Employing the prespecified variable approach to APT factor identification on the segmented Johannesburg Stock Exchange
by Paul van Rensburg - 75-88 On the distributions of cash flow ratios of listed South African industrial companies
by W D Hamman & E V d M Smit & A C Jordaan