Original Articles

The time series behaviour of net profit, cash flow from operating activities and accruals of South African listed industrial companies for the period December 1988 to November 2002

Published in: South African Journal of Accounting Research
Volume 18, issue 1, 2004 , pages: 115–133
DOI: 10.1080/10291954.2004.11435111
Author(s): B W SteynDepartment of Accountancy,, W D HammanGraduate School of Business,


Harmonising South African accounting methods with international trends led to basically all South African accounting statements being revised after December 1994. This resulted in changes in accounting policies and methods and, quite often, involved more conservative requirements than previously.

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