Browsing Economic and Management Sciences by Subject "Users of financial statements"
Now showing items 1-2 of 2
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An evaluation of the going concern principle on JSE-listed companies
(North-West University (South Africa), 2023)Failure prediction has long fascinated investors, managers, and academics. When a company becomes financially distressed or possibly even has to liquidate, the impact and economic costs are significant, and the owners ... -
The usefulness of fair value measurement in financial statements of South African listed companies
(North-West University (South Africa), Vaal Triangle Campus, 2016)The aim of this research study was to identify the impact fair value measurement would have on the usefulness of financial statements. Since the inception of fair value as a basis of measurement in 1973 it has been ...