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Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid-Afrikaanse maatskappye

Meditari accountancy research, 2019, Vol.8 (1), p.199 [Peer Reviewed Journal]

Copyright Emerald Group Publishing Limited 2000 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200000010

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  • Title:
    Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid-Afrikaanse maatskappye
  • Author: Vorster, Q ; Lubbe, D S
  • Subjects: Accounting procedures ; Annual reports ; Corporate governance ; Directors ; Disclosure ; Financial statements ; Studies
  • Is Part Of: Meditari accountancy research, 2019, Vol.8 (1), p.199
  • Description: The implementation of the principles of corporate governance by South African companies has increased considerably since the release of the King Report in 1994. This report exerted a great influence, especially regarding the disclosure of information on corporate governance in the annual financial statements of companies. Several research projects have been undertaken to determine to what extent companies abide by these principles in their annual financial statements. This article reflects the results of a research project in which the annual financial statements of certain listed South African companies, which were published during 2000, were analysed with regard to the above-mentioned matter. The results of the project are also compared with those of a similar project undertaken in 1999. The matters addressed in this article deal with inter alia directors and directors' remuneration, remuneration committees, audit committees, codes of conduct, adherence to the King Report and employees' involvement. [PUBLICATION ABSTRACT]
  • Publisher: Pretoria: Emerald Group Publishing Limited
  • Language: Afrikaans;English
  • Identifier: ISSN: 2049-372X
    EISSN: 2049-3738
    DOI: 10.1108/10222529200000010
  • Source: AUTh Library subscriptions: ProQuest Central
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