Articles

Are financial reporting judgement disclosures by JSE-listed companies ambiguous?

Published in: South African Journal of Accounting Research
Volume 40 , issue 2 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 121–159

DOI: 10.1080/10291954.2025.2575655

Author(s): Danielle van Wyk School of Accountancy, Stellenbosch University, South Africa, Gretha Steenkamp School of Accountancy, Stellenbosch University, South Africa, Nicolene Wesson Stellenbosch University, South Africa,

Keywords: financial reporting, judgement, ambiguity, accounting standards, IFRS, useful decision making, annual report,

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Abstract

« Executive pay, committee diversity and financial performance of JSE-listed companies

Encouraging tax compliance of small business owners in South Africa through nudging »

Articles

Are financial reporting judgement disclosures by JSE-listed companies ambiguous?

Abstract

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