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The corporatisation of local body entities: A study of financial performance
The New Zealand electricity industry provides us with a unique opportunity to examine how entities responded to major restructuring of the industry. This research studies the financial performance of three entities, each ...
The value added statement: bastion of social reporting or dinosaur of financial reporting?
South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added ...
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...
Web assisted teaching: an undergraduate experience
The emergence of the Internet has created a number of claims as to the future of education and the possibility of dramatically changing the way in which education is delivered. Much of the attention has focussed on the ...