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Christiaan Lamprecht,Hendrik A. van Wyk
AbstractOrientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to enter liquidation or to cea...
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Dumisani D. Lusinga,Keith J. Fairhurst
AbstractPurpose: It is widely accepted that stakeholders play a role in the turnaround of an organisation. However, the exact role is unclear. This study set out to investigate the roles of stakeholders in the success of business rescue through the lens ...
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Talira Naidoo,Adnan Patel,Nirupa Padia
AbstractBusiness rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article ...
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