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Browsing Research Articles (University of Pretoria) by UP Author "Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-"

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Individual shareholders' understanding of the content of interim reports of South African listed retail companies

Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Koornhof, Carolina, 1959-; Vorster, Q. (Quintus) (University of Pretoria, Department of Economics, 2015)

A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users’ understanding of these reports. ...

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