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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Zakiyyah Varachia,Yaeesh Yasseen
AbstractOrientation: The annual integrated report is one of the primary means used by companies to communicate with stakeholders regarding both financial and non-financial information. However, the format of the annual integrated report has changed, resu...
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Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee
AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and fol...
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Elmarie Papageorgiou,Nirupa Padia,Yaeesh Yasseen
AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These tren...
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N. Padia,Y. Yasseen
AbstractThis study examines the extent of strategy disclosure in the Annual Reports of South Africa?s top one hundred companies listed on the Johannesburg Securities Exchange (JSE). Disclosure of strategy is voluntary and not required by law. Investigati...
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