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The association between published accounting data and the behaviour of share prices
This dissertation presents a variety of empirical studies in financial accounting with an emphasis on the association between published accounting data and share prices. These studies are the first attempt at empirical research in accounting in South Africa. There has been an alarming lack of resear...
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| Format: | Thesis |
| Language: | English |
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School of Economics
2020
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| _version_ | 1867613202995478528 |
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| access_status_str | Open Access |
| author | Knight, Rory Francis Murphy |
| author2 | Affleck-Graves, J |
| author_browse | Affleck-Graves, J Knight, Rory Francis Murphy |
| author_facet | Affleck-Graves, J Knight, Rory Francis Murphy |
| author_sort | Knight, Rory Francis Murphy |
| collection | Thesis |
| description | This dissertation presents a variety of empirical studies in financial accounting with an emphasis on the association between published accounting data and share prices. These studies are the first attempt at empirical research in accounting in South Africa. There has been an alarming lack of research in this discipline in this country and only 14 doctorates in the accounting field have ever been conferred by South African universities. The major aim of the dissertation is to contribute to the understanding of the usefulness of accounting data and the effect that certain financial disclosures (and non-disclosures) have on share prices and consequently on the wealth of the users and potential users of these data. An essential premise of this thesis is that the primary purpose of financial reporting is the provision of information useful for economic decision making. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/32025 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:24.523Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/32025 The association between published accounting data and the behaviour of share prices Knight, Rory Francis Murphy Affleck-Graves, J Share Price South Africa Accounting This dissertation presents a variety of empirical studies in financial accounting with an emphasis on the association between published accounting data and share prices. These studies are the first attempt at empirical research in accounting in South Africa. There has been an alarming lack of research in this discipline in this country and only 14 doctorates in the accounting field have ever been conferred by South African universities. The major aim of the dissertation is to contribute to the understanding of the usefulness of accounting data and the effect that certain financial disclosures (and non-disclosures) have on share prices and consequently on the wealth of the users and potential users of these data. An essential premise of this thesis is that the primary purpose of financial reporting is the provision of information useful for economic decision making. 2020-06-02T11:20:47Z 2020-06-02T11:20:47Z 1983 2020-04-07T19:35:37Z Doctoral Thesis Doctoral https://hdl.handle.net/11427/32025 eng application/pdf School of Economics Faculty of Commerce |
| spellingShingle | Share Price South Africa Accounting Knight, Rory Francis Murphy The association between published accounting data and the behaviour of share prices |
| thesis_degree_str | Doctoral |
| title | The association between published accounting data and the behaviour of share prices |
| title_full | The association between published accounting data and the behaviour of share prices |
| title_fullStr | The association between published accounting data and the behaviour of share prices |
| title_full_unstemmed | The association between published accounting data and the behaviour of share prices |
| title_short | The association between published accounting data and the behaviour of share prices |
| title_sort | association between published accounting data and the behaviour of share prices |
| topic | Share Price South Africa Accounting |
| url | https://hdl.handle.net/11427/32025 |
| work_keys_str_mv | AT knightroryfrancismurphy theassociationbetweenpublishedaccountingdataandthebehaviourofshareprices AT knightroryfrancismurphy associationbetweenpublishedaccountingdataandthebehaviourofshareprices |