Meditari Accountancy Research: Volume 11 Issue 1
Table of contents
Trends in South African corporate environmental reporting: A research note
E. Antonites, C.J. de VilliersThe contents of the annual reports of listed mining companies as well as of the Top 100 industrial companies in South Africa were analysed to determine how the disclosure of…
Why do South African companies not report more environmental information when managers are so positive about this kind of reporting?
C.J. de VilliersPrevious research has highlighted a contradiction in regard to environmental reporting in South Africa. Managers, who can influence decisions regarding disclosure, express the…
Testing the relationship between intellectual capital and a company’s performance: Evidence from South Africa
S. Firer, L. StainbankThe aim of this study was to investigate whether the performance of a company’s intellectual capital can explain organisational performance. The dimensions of a company’s…
Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters
G.K. GoldswainThe general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 of 1962, (the “Act”), was discussed by the current author in…
The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters
G.K. GoldswainHeavy penalties may be imposed on a defaulting taxpayer in terms of section 76(1) of the Income Tax Act, 58 of 1962 (the “Act”), unless “extenuating circumstances” are found to…
Beleggersverhoudinge op die internet: ’n Ondersoek in Suid‐Afrika
L. LoxtonThis study investigated the investor relations activities on the Internet of companies that are listed on the Johannesburg Securities Exchange (JSE). For this purpose, the home…
Contemporary management accounting for the sustainable competitiveness of the South African motor manufacturing industry
I.M. Pretorius, S.S. Visser, F.J. BibbeySince the implementation of the Motor Industry Development Programme in 1995, South African motor manufacturers have had to face pressures and challenges to which they had not…
Ethics beyond the code of conduct ‐ understanding the ethical dilemmas of entrepreneurs
D. Robinson, H. van der Mescht, J. LancasterEntrepreneurs choose a particular way of life with the dual aim of maximising profit and gaining a sense of self‐satisfaction. In these endeavours, entrepreneurs typically live…
Views of black trainee accountants in South Africa on matters related to a career as a chartered accountant
E. Sadler, B.J. ErasmusAgainst a backdrop of only 337 black chartered accountants in a total of approximately 20 000 in South Africa in 2003, the South African Institute of Chartered Accountants (SAICA…
Using an annual report as a group project in accounting education
L. StainbankRecent accounting literature (PAAB 2001; SAICA 2000) indicates an increasing emphasis on the need for individuals, studying chartered accountancy, to acquire appropriate…
Cash flow reporting: Do listed companies comply with AC 118?
B.W. Steyn, W.D. HammanThis article assesses the state of cash flow reporting by listed South African industrial companies in order to evaluate whether the users of financial statements can accept them…
Revamping the cash flow statement
B.W. Steyn, W.D. HammanIn this article, modifications are suggested for the current format of the cash flow statement, which is prescribed by AC 118, in order to address ambiguities and improve…
The source of a debt defeasance receipt
M. Stiglingh, M.M.A. BiemansA debt defeasance arrangement is an arrangement whereby a debtor’s obligation to pay a creditor is nullified. The debtor and other parties perform a variety of legal and other…
Attempting to limit the attribution of capital gains
C. West, J. RoeleveldParagraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute…
Does Lintner’s dividend model explain South African dividend payments?
H.P. WolmaransIt is generally accepted that the payment of dividends is the most important and most widely used instrument for the distribution of value to shareholders. Shareholders also…