Elmar R. Venter

University of Pretoria

Associate Professor

SCHOLARLY PAPERS

7

DOWNLOADS

362

SSRN CITATIONS
Rank 47,198

SSRN RANKINGS

Top 47,198

in Total Papers Citations

3

CROSSREF CITATIONS

11

Scholarly Papers (7)

1.

Firm-specific Information and Proprietary Costs: Evidence from Mandated Integrated Reports

Number of pages: 54 Posted: 11 Jun 2021 Last Revised: 19 Apr 2022
Mary E. Barth, Steven F. Cahan, Lily Chen and Elmar R. Venter
Stanford University - Graduate School of Business, , University of Auckland Business School and University of Pretoria
Downloads 248 (175,955)

Abstract:

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integrated reporting, share price informativeness, proprietary costs, sustainability

2.

Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability: Evidence From South Africa

International Journal of Accounting, Forthcoming
Number of pages: 51 Posted: 27 Nov 2019
Christelle Smith, Elmar R. Venter and Madeleine Stiglingh
University of Pretoria - Department of Accounting, University of Pretoria and University of Pretoria - Department of Accounting
Downloads 78 (427,830)

Abstract:

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IFRS adoption, comparability, substance, form, accounting quality

3.

The Role of Accounting and the Accountancy Profession in Economic Development: A Research Agenda

Journal of International Financial Management & Accounting, Vol. 29, Issue 2, pp. 195-218, 2018
Number of pages: 24 Posted: 05 Jun 2018
Elmar R. Venter, Elizabeth A. Gordon and Donna L. Street
University of Pretoria, Temple University - Department of Accounting and University of Dayton - Accounting
Downloads 17 (738,959)

Abstract:

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4.

Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms

Journal of International Financial Management & Accounting, Vol. 28, Issue 3, pp. 394-427, 2017
Number of pages: 34 Posted: 06 Sep 2017
Elmar R. Venter, Madeleine Stiglingh and Anna‐Retha Smit
University of Pretoria, University of Pretoria - Department of Accounting and University of Pretoria - Department of Accounting
Downloads 9 (815,124)

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5.

The Value Relevance of Mandatory Non‐GAAP Earnings

Abacus, Vol. 50, Issue 1, pp. 1-24, 2014
Number of pages: 24 Posted: 11 Mar 2014
Elmar R. Venter, David M. Emanuel and Steven F. Cahan
University of Pretoria, University of Auckland - Department of Accounting and Finance and
Downloads 6 (847,379)
Citation 3

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Non‐GAAP earnings, Value relevance, South Africa

6.

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Number of pages: 39 Posted: 20 Jan 2015
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin UniversityKwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
Downloads 4 (870,394)

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7.

The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

Accounting, Organizations and Society, Forthcoming
Posted: 06 Dec 2015 Last Revised: 25 Aug 2017
Mary E. Barth, Steven F. Cahan, Lily Chen and Elmar R. Venter
Stanford University - Graduate School of Business, , University of Auckland Business School and University of Pretoria

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Integrated reporting, corporate social responsibility, firm value, cost of capital, expected future cash flows, liquidity, investment efficiency, South Africa