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The relationship between mineral resource reporting, shareholder value and investor confidence
Dissertation (MBA)--University of Pretoria, 2013.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613522013192192 |
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| access_status_str | Open Access |
| author2 | Pieterse, Thea |
| author_browse | Pieterse, Thea |
| author_facet | Pieterse, Thea |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MBA)--University of Pretoria, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/40656 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:28.861Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/40656 The relationship between mineral resource reporting, shareholder value and investor confidence Pieterse, Thea ichelp@gibs.co.za Bosman, Liaan UCTD Management, Psychological aspects Entrepreneurship -- South Africa Dissertation (MBA)--University of Pretoria, 2013. Mineral resources are the most important asset of a mining company and form the basis of its economic value. The communication of mineral resource estimates is essential for investors to make informed decisions. International reporting standards have been developed to improve the governance of mineral resources and to ensure that the information is communicated in such a way that it could be understood by interested stakeholders. In spite of this, many users still do not fully understand its potential impact on shareholder value and investor confidence. The basis of this study was to explore the relationship between mineral resource reporting, shareholder value and investor confidence. This study was exploratory in nature and followed a quantitative research design. It was conducted on data from mining companies listed in Australia, Canada, England and South Africa. The time period selected was after the perceived end of the global financial crisis. Multiple linear regression and independent t-test analyses were employed to explore the relationship between mineral resource reporting, shareholder value and investor confidence. This study found a significant relationship between mineral resource reporting and shareholder value for gold, non-gold and small-cap companies. The results further revealed a significant relationship between mineral resource reporting and investor confidence for large-cap companies. It further confirmed that mineral resource reporting is value relevant and found that the information contained therein is not consistently interpreted when compared to published research. Several new interpretations of mineral resource reporting information were identified as being statistically significant. lmgibs2014 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2014-07-08T11:21:02Z 2014-07-08T11:21:02Z 2014-04-30 2013 Mini Dissertation Bosman, L 2013, The relationship between mineral resource reporting, shareholder value and investor confidence, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/40656> http://hdl.handle.net/2263/40656 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Management, Psychological aspects Entrepreneurship -- South Africa The relationship between mineral resource reporting, shareholder value and investor confidence |
| title | The relationship between mineral resource reporting, shareholder value and investor confidence |
| title_full | The relationship between mineral resource reporting, shareholder value and investor confidence |
| title_fullStr | The relationship between mineral resource reporting, shareholder value and investor confidence |
| title_full_unstemmed | The relationship between mineral resource reporting, shareholder value and investor confidence |
| title_short | The relationship between mineral resource reporting, shareholder value and investor confidence |
| title_sort | relationship between mineral resource reporting shareholder value and investor confidence |
| topic | UCTD Management, Psychological aspects Entrepreneurship -- South Africa |
| url | http://hdl.handle.net/2263/40656 |