...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Financial restatements King IV JSE Event study Corporate governance Financial statements are a crucial...

... the disciplinary power that may be applied by the PMU. Disciplinary power Foucault IFRS compliance Independent external monitoring JSE Proactive monitoring unit Asheer Jaywant Ram can be contacted at: Asheer.Ram@wits.ac.za 30 04 2024 20 10 2024 01 03 2025 24 05 2025 16 06...

...Emmerson Chininga; Abdul Latif Alhassan; Bomikazi Zeka Purpose This paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE Responsible Investment Index. Design/methodology/approach...

... performance with little attention to factors that moderate this relationship. Design/methodology/approach Ordinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE). Findings This study finds a positive association...

...Gretha Steenkamp; Nicolene Wesson Purpose Share repurchases are increasingly employed in South Africa. Disclosure on share repurchases in annual reports is poor, and a high percentage of share repurchases are not announced in real time on the Johannesburg Stock Exchange (JSE). A comprehensive...