Direct and mediated associations among responsible investors, integrated report quality and environmental, social and governance (ESG) performance

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Separate versus integrated financial and sustainability reports : the effects of presentation format on the cognitive effort of investors

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The value relevance of mandatory IFRS adoption in South Africa

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Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

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Promoting South Africa as an investment gateway : the influence of tax legislation

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The Tax base of South African individuals : an international comparison

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An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers

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Determining the impact of the 2014 OECD update to beneficial ownership in equity derivatives and financial instruments transactions

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The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence

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