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Elmar R. Venter
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Year
The economic consequences associated with integrated report quality: Capital market and real effects
ME Barth, SF Cahan, L Chen, ER Venter
Accounting, Organizations and Society 62, 43-64, 2017
739*2017
Integrated reporting: background, measurement issues, approaches and an agenda for future research
C De Villiers, ER Venter, PCK Hsiao
Accounting & Finance 57 (4), 937-959, 2017
4762017
The accounting profession's influence on academe: South African evidence
ER Venter, C de Villiers
Accounting, Auditing & Accountability Journal, 2013
126*2013
The value relevance of mandatory non‐GAAP earnings
ER Venter, D Emanuel, SF Cahan
Abacus 50 (1), 1-24, 2014
1142014
Integrated thinking and the transparency of tax disclosures in the corporate reports of firms
ER Venter, M Stiglingh, AR Smit
Journal of International Financial Management & Accounting 28 (3), 394-427, 2017
672017
Research on extended external reporting assurance: Trends, themes, and opportunities
ER Venter, L Van Eck
Journal of International Financial Management & Accounting 32 (1), 63-103, 2021
472021
The role of accounting and the accountancy profession in economic development: A research agenda
ER Venter, EA Gordon, DL Street
Journal of International Financial Management & Accounting 29 (2), 195-218, 2018
342018
The IASB's discussion paper on the conceptual framework for financial reporting: A commentary and research review
EA Gordon, J Bischof, H Daske, P Munter, C Saka, KJ Smith, ER Venter
Journal of International Financial Management & Accounting 26 (1), 72-110, 2015
252015
Mandatory earnings disaggregation and the persistence and pricing of earnings components
ER Venter, SF Cahan, D Emanuel
The International Journal of Accounting 48 (1), 26-53, 2013
202013
Tax transparency reporting by the top 50 JSE-listed firms
M Stiglingh, ER Venter, I Penning, AR Smit, A Schoeman, TL Steyn
South African Journal of Accounting Research 31 (2), 151-168, 2017
172017
Archival research informing the dual objective of integrated reporting
ME Barth, SF Cahan, L Chen, ER Venter
The Routledge handbook of integrated reporting, 183-193, 2020
112020
Integrated Report Quality: Share Price Informativeness and Proprietary Costs
ME Barth, SF Cahan, L Chen, ER Venter
Integrated Report Quality: Share Price Informativeness and Proprietary Costs …, 2021
5*2021
Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: a comparison
ER Venter, M Stiglingh
Meditari Accountancy Research 14 (1), 103-120, 2006
52006
Pre-extraction costs in the mining industry
ER Venter
ACCOUNTANCY SA, 2-6, 2003
42003
Mandatory earnings disaggregation and the value relevance, persistence and pricing of earnings components: South African evidence
E Venter
PhD Thesis-University of Auckland, 2011
32011
Substance and form adoption of International Financial Reporting Standards and financial statement comparability: Evidence from South Africa
C Smith, ER Venter, M Stiglingh
The International Journal of Accounting 56 (04), 2150017, 2021
22021
Loyalty programmes: defer revenue or provide for costs?
ER Venter
South African Institute of Chartered Accountants, 2007
22007
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
ER Venter, M Stiglingh
South African Journal of Accounting Research 20 (1), 83-118, 2006
22006
Applying the probability recognition criterion to recognise a deferred tax asset for unused'secondary tax on companies' credits
ER Venter, M Stiglingh
Meditari: Research Journal of the School of Accounting Sciences 14 (2), 83-95, 2006
22006
Subsidiaries acquired with a view to resale-a new approach
T Tomes, E Venter
ACCOUNTANCY SA, 20, 2005
22005
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