An Analysis of the Application of King IV Disclosures by South African State-Owned Entities

Busisiwe Ncube (), Naledi Nkhi () and Lindani Myeza ()
Additional contact information
Busisiwe Ncube: University of Witwatersrand
Naledi Nkhi: University of Witwatersrand
Lindani Myeza: University of Witwatersrand

A chapter in Towards Digitally Transforming Accounting and Business Processes, 2024, pp 501-520 from Springer

Abstract: Abstract The purpose of this study is to evaluate the extent of (State-Owned Entity) SOE compliance with the principles and disclosure requirements of King IV over time. The study uses agency theory to contextualise the conflicting interests of society, government, and management of SOEs. This study uses content analysis to measure King IV compliance existing in the integrated reports of SOEs. The results portray a negative picture regarding the compliance of SOEs with the principles of best practice as contained in King IV. Further, the range of stakeholders involved complicate accountability for SOEs. SOEs are crucial for the development of the country’s economy whether it be through the creation of employment, infrastructure development or service delivery. It is important that SOE achieve good corporate governance and remain transparent, and accountable for their actions.

Keywords: Corporate governance; King IV; Compliance; Integrated reporting; SOEs; PFMA (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-46177-4_27

Ordering information: This item can be ordered from
http://www.springer.com/9783031461774

DOI: 10.1007/978-3-031-46177-4_27

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().