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Gretha Steenkamp,Mareli Dippenaar,Carine Fourie,Danie Franken
AbstractOrientation: The Johannesburg Stock Exchange (JSE), the Companies Act of 2008 (the Act) and the third King Report on Corporate Governance(King III) require disclosure on the share-based remuneration of directors of listed Sout...
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Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors can affect executiv...
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Herman van Dyk
Share-based payments have become a popular form of employee remuneration, largely due to its potential to address the agency problem, and are especially effective when made to senior employees. Accounting standards require companies to report share-based...
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