The appropriateness of rules-based headline earnings guidance for listed property entities on the JSE Limited

The appropriateness of rules-based headline earnings guidance for listed property entities on the JSE Limited

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The disclosure of headline earnings is one of the JSE Limited (JSE)’s listing requirements. All listed entities are required to comply with this disclosure requirement. Guidance in the form of The Circular on headline earnings is issued by the South African Institute of Chartered Accountants (SAICA)...

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Bibliographic Details
Main Author: Sikhwivhilu, Tendani
Other Authors: Binnekade, C. S.
Language:en
Published: 2015
Subjects:
JSE
SAICA
IFRS
Headline earnings
CFO
Rules-based
Principles-based
332.6426821
Johannesburg Stock Exchange
Investment analysis > South Africa > Johannesburg
Investments > South Africa > Johannesburg
Stocks > South Africa > Johannesburg
Dividends > South Africa > Johannesburg
Price-earnings ratio
Stocks > Prices > South Africa > Johannesburg
Securities > Listing > South Africa > Johannesburg
Online Access:http://hdl.handle.net/10500/19154

Internet

http://hdl.handle.net/10500/19154

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