The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
This dissertation investigates the factors which influence unlisted companies’ compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors...
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Format: | Doctoral Thesis |
Language: | English |
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University of Cape Town
2019
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Online Access: | http://hdl.handle.net/11427/29332 |