Elmar R. Venter

University of Pretoria

Associate Professor

SCHOLARLY PAPERS

6

DOWNLOADS

46

SSRN CITATIONS
Rank 49,617

SSRN RANKINGS

Top 49,617

in Total Papers Citations

1

CROSSREF CITATIONS

11

Scholarly Papers (6)

1.

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
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IFRS adoption, comparability, substance, form, accounting quality

2.

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
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3.

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
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4.

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, 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

5.

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 University, College of William and Mary - Mason School of Business and University of Pretoria
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6.

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 University of Auckland Business School
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Non‐GAAP earnings, Value relevance, South Africa