The usefulness of the value‐added statement in South Africa
Abstract
Notes the lack of research on value added statements (VASs) from the users’ perspective and their increased publication by South African listed companies. Reports a survey of representatives of all financial statement user groups in South Africa to assess their use of VASs, their problems, possible future uses and the information needs/decisions being affected. Compares past and present use of VASs, discusses their shortcomings and shows how usage might increase if these were overcome. Summarizes reasons for the low usage of VASs and concludes that they should not be published in South Africa any more.
Keywords
Citation
van Staden, C.J. (1998), "The usefulness of the value‐added statement in South Africa", Managerial Finance, Vol. 24 No. 11, pp. 44-59. https://doi.org/10.1108/03074359810765705
Publisher
:MCB UP Ltd
Copyright © 1998, MCB UP Limited