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Quality, Determinants And Consequences Of Integrated Reporting In South Africa, Kwadjo Appiagyei Jan 2017

Quality, Determinants And Consequences Of Integrated Reporting In South Africa, Kwadjo Appiagyei

ECU Posters

Integrated reporting (IR) is expected to be the next corporate reporting norm which combines the relevant financial and sustainability information in one report to meet the needs of capital providers. IR application all over the world has been largely voluntary while South Africa has introduced a mandatory apply or explain basis for firms on the Johannesburg Stock Exchange. Although numerous benefits have been attributed to IR, empirical evidence to support these assertions and establish a business case for the adoption of IR is desirable. The research examines the mandatory South African context for the quality of IR since its application …


Prediction Models For Corporate Financial Distress In Southeast Asia, Viet Dung Dinh Jan 2016

Prediction Models For Corporate Financial Distress In Southeast Asia, Viet Dung Dinh

ECU Posters

Building prediction models of corporate financial distress plays a critical part of evaluating and managing credit risk. There is a combination of financial statements and volatility in market values of firm assets to measure distance to default as well as discriminate between distressed and non-distressed firms