Browsing Economic and Management Sciences by Subject "Financial statements"
Now showing items 1-5 of 5
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Analysing market ratio fluctuations before and after publication of financial statements
(North-West University (South Africa), 2023)The study aims to analyse market ratios fluctuation before and after the publication of financial statements. This study was encouraged by the fact that there is currently a gap in the literature where no evidence is found ... -
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 ... -
Development and validation of bankruptcy prediction indicators of JSE listed companies
(North-West University (South Africa), 2021)The first attempt to identify bankruptcy as a result of financial distress dates back to the 1930s, when the first researchers Fitzpatrick (1931) and Merwin (1942) attempted to identify the potential of financial ratios ... -
Unpacking the IFRS implications of COVID-19 for travel and leisure companies listed on the JSE
(North-West University (South Africa), 2021)Purpose – The primary purpose of this article is to study the International Financial Reporting Standards (IFRS) implications of COVID-19 for selected travel and leisure companies listed on the Johannesburg Stock Exchange ... -
The value of financial ratio analysis in predicting the failure of JSE listed companies
(2014)The objective of this study investigated the successful prediction of business failure of JSE listed companies using financial ratio analysis. During the research, financial statement data of failed and non-failed JSE ...