Browsing by Subject "Going concern"
Now showing items 1-6 of 6
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Developing an Altman's Z-score-based model to support organisational resilience
(North-West University (South Africa), 2022)The adverse consequences of the COVID-19 pandemic were the driving force behind the study. It emphasised the saying “Survival of the fittest” and the importance of having resilience to survive disruptive events. The primary ... -
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 ... -
A framework to Enterprise Risk Management and Sustainability in micro-lending companies in Botswana
(North-West University (South Africa), 2020)The purpose of this study is to develop an enterprise risk management (ERM) and sustainability framework that addresses problems of going concern in the micro-lending sector in Botswana. Over the past decades the ... -
Die oordrag van ondernemings met verwysing na uitkontraktering
(North-West University, 2007)Business transfers have become an increasingly important part of commercial life. The consequences of transfers in the field of employment relations are a sensitive issue. This dissertation firstly examines the employment ... -
Rethinking the going concern assumption as a pre–condition for accounting measurement
(Clute Institute [for academic research], 2011)This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern ... -
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 ...