Search Results - "de Villiers, Charl"

Where firms choose to disclose voluntary environmental information by Villiers, Charl de, van Staden, Chris J.

“…Corporate environmental performance is of increasing importance to investors, public policy makers and the general public. Firms disclose environmental…”
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Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure by de Villiers, Charl, Marques, Ana

“…We study the different levels of corporate social responsibility (CSR) disclosures of the largest European firms. We find that firms are more predisposed to…”
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Corporate social responsibility and earnings management of South African companies by De Klerk, Marna, Jordaan, Lauren A., De Villiers, Charl J.

“…Background: Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies…”
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Integrated Reporting: Insights, gaps and an agenda for future research by de Villiers, Charl, Rinaldi, Leonardo, Unerman, Jeffrey

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Evaluating the integrated reporting journey: insights, gaps and agendas for future research by Rinaldi, Leonardo, Unerman, Jeffrey, de Villiers, Charl

“…Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea…”
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Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation by Endrikat, Jan, de Villiers, Charl, Guenther, Thomas W., Guenther, Edeltraud M.

“…Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of…”
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Determinants, mechanisms and consequences of corporate governance reporting: a research framework by de Villiers, Charl, Dimes, Ruth

“…Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance…”
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Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects by de Villiers, Charl, Ma, Diandian, Marques, Ana

“…We examine the relations between corporate social responsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and…”
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A review of accounting research in internationalising journals in the South African region by Hsiao, Pei-Chi K., de Villiers, Charl J.

“…Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in…”
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The institutionalisation of corporate social responsibility reporting by de Villiers, Charl, Alexander, Deborah

“…This study examines corporate social responsibility reporting (CSRR) structures through a comparison of the disclosures in two countries with different social…”
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Integrated reporting: background, measurement issues, approaches and an agenda for future research by Villiers, Charl, Venter, Elmar R., Hsiao, Pei‐Chi Kelly

“…We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated…”
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A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity by Alrazi, Bakhtiar, de Villiers, Charl, van Staden, Chris J.

“…This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental behaviour from the literature – environmental…”
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Construction of research articles in the leading interdisciplinary accounting journals by de Villiers, Charl, Dumay, John

“…Purpose - The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals…”
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Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan by Arul, Rayhan, de Villiers, Charl, Dimes, Ruth

“…PurposeThis study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to…”
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The accounting profession's influence on academe: South African evidence by Retief Venter, Elmar, de Villiers, Charl

“…Purpose – This paper aims to examine the influence of academics who are members of the profession on academic institutions. Design/methodology/approach – An…”
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The association between corporate social responsibility reporting and firm value for South African firms by De Villiers, Charl, De Klerk, Marna, Horn, Riana

“…Background: Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the…”
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Earnings management through loss avoidance: Does South Africa have a good story to tell? by Pududu, Mangakane Lehlogonolo, De Villiers, Charl

“…The purpose of this study is to determine whether South African managers manage earnings to avoid reporting small losses (small earnings decreases). The study…”
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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting by de Villiers, Charl, Sharma, Umesh

“…This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting…”
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A (new) role for business – Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology by de Villiers, Charl, Kuruppu, Sanjaya, Dissanayake, Dinithi

“…We outline the business opportunity for the provision of measurement technology, linked to the internet, i.e. the internet-of-things (IoT), which feeds…”
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The influence of epistemology: an auto-ethnography by de Villiers, Charl, de Villiers, Rouxelle

“…Purpose - This poem aims to examine the difficulties of getting qualitative research published.Design methodology approach - The approach is informed by…”
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