Articles by Author: J E Rowlands

Search results for J E Rowlands

We found 7 results for you
  1. SHORT NOTES

    SHORT NOTES

    Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology
  2. Environmental disclosure in annual reports: A legitimacy theory perspective

    Environmental disclosure in annual reports: A legitimacy theory perspective

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    In recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining...
  3. The Effect of Secondary School Accounting Study on Student Performance in the First Year University Financial Accounting Course

    The Effect of Secondary School Accounting Study on Student Performance in the First Year University Financial Accounting Course

    Item type: Journal Article • Journal: De Ratione
    A comparison is made of first year performance in financiaf accounting between two groups of students, those who studied accounting at secondary school and those who did not. Oata were collected for students over a three year period (1985–1987). Two...
  4. Accounting Academics and Research in Accounting: Practitioners’ Views

    Accounting Academics and Research in Accounting: Practitioners’ Views

    Item type: Journal Article • Journal: De Ratione
    This paper investigates the opinion of accounting practitioners regarding academic accountants and research conducted by academics. Academics are generally viewed favourably by practitioners although there is the view that they would not make good practising accountants. Research by academics is...
  5. Profit smoothing in industrial companies listed on the Johannesburg Stock Exchange

    Profit smoothing in industrial companies listed on the Johannesburg Stock Exchange

    Item type: Journal Article • Journal: De Ratione
    This study evaluated the extent to which profit smoothing is practised in the industrial sector of the Johannesburg Stock Exchange (JSE), identified the smoothing dimensions most likely to be used and evaluated the impact of ex ante profit patterns on...
  6. Environmental disclosure in annual reports: A legitimacy theory perspective

    Environmental disclosure in annual reports: A legitimacy theory perspective

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    In recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining...
  7. Observations on Ovarian Structure and Development of the Southern Giraffe, <em>Giraffa Camelopardalis Giraffa</em>

    Item type: Journal Article • Journal: South African Journal of Zoology
    The occurrence of vesicular follicles and corpora lutea (CL), without evidence of ovulation, in late fetuses and during prepubertal life was confirmed in the southern giraffe. In this, and other respects, the pattern of ovarian development is similar in the...