This paper is a response to the ongoing debate in the accounting profession on whether the direct method is better than the indirect method when reporting cash flows from operating activities. The debate has its roots from the standard setters who prefer the direct method and are...
Open access
Research Article10.9734/ajeba/2020/v16i130228
Background: This study was an assessment of educators’ levels of concern on the adoption of Education 5.0: A case of a State University in Zimbabwe. Education 5.0 being a new curriculum reform in Zimbabwe which focuses on five pillars namely, research, teaching, community service...
Open access
Research Article10.9734/cjast/2020/v39i1730749
The introduction of the six capitals models in integrated reporting brought about more disclosure in corporate reports for the benefit of the stakeholders. As an extension of the study done on the application of these capitals by the companies listed on the Zimbabwean stock excha...
Open access
Research Article10.9734/ajeba/2020/v16i130226
The purpose of this paper was to investigate the impact of firm characteristics on the timeliness of corporate internet financial reporting in Malawi. The research is a quantitative study, guided by the post-positivist philosophy and a deductive approach. Content analysis of seco...
Open access
Research Article10.9734/ajeba/2023/v23i201099