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Socially relevant computing curriculum innovation
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: John Trimble --- Systems and Computer Science Department, USA Harry Keeling --- Systems and Computer Science Department, USAThis paper is based on curriculum development over the past ten years that includes work at Howard University as well as universities in Zimbabwe, South Africa and Rwanda. The focus is the development of the computing discipline in a people-centered... -
The Challenge of Management Scholarship in Africa
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Constant D. Beugré --- College of Business, USAIn her speech marking the opening of the second biannual meeting of the Africa Academy of Management (AFAM) in Gabarone, Bostwana, in January 2014, the Honorable Linah K. Mohohlo, Governor of the Bank of Bostwana, raised three important issues that... -
The effects of IFRS adoption: A review of the early evidence
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Negash --- School of Accountancy,This review documents the conceptual, methodological and policy issues that relate to the domain of financial reporting research that attempts to examine whether there are measurable gains, (if any) stemming from the adoption of international financial reporting standards, (IFRS). It... -
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Anne-Marie Eloff --- School of Accountancy, South Africa Charl de Villiers --- Department of Accounting, New ZealandThe application of International Financial Reporting Standard (IFRS) 3, which became compulsory for financial periods beginning on or after 31 March 2004, significantly changed the initial and subsequent measurement of goodwill in annual reports. This change in the accounting treatment... -
Blind Spots in African Management Education: An Examination of Issues Deserving Greater Attention
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Michelle P. Lee --- Lee Kong Chian School of Business, Singapore Howard Thomas --- Lee Kong Chian School of Business, Singapore Lynne Thomas Alexander Wilson --- School of Business and Economics, UKThere is reason to be optimistic about management education in Africa given the growth in the number of business schools on the continent and continued efforts at raising quality. There remains room for improvement in the field, of course, and... -
Are analyst forecasts more value relevant than reported earnings? Evidence from seasoned equity offerings
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Jingwen GE --- ESSCA School of Management, France Hassan Raza Kazmi --- , FranceUsing the Vuong test, we compare the value-relevance of analyst forecasts with that of reported earnings around Seasoned Equity Offerings (SEOs), where upward earnings management is common. Using a sample of 1,683 SEOs from 2000–2016 by 1,125 European firms, we...