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All Journal Ilomata International Journal of Tax and Accounting International Journal of Environmental, Sustainability, and Social Science
SIBANDA, Mabutho
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period PHESA, Masibulele; SIBANDA, Mabutho; GUMEDE, Zamanguni Hariatah
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.637

Abstract

The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. There is a concerning trend of delisting from JSE, which may be voluntary or compulsory. The chairman’s statement is highly ranked as the most read voluntary narrative disclosure statement. Furthermore, as assurance providers and governance structure, the audit committee is expected to assure the organisation as a whole. The study uses quantitative content analysis on integrated reports of the JSE-delisted companies from 2016 to 2021. Impression management is examined for length, use of passive voice, and the use of personal references in the chairman’s statement and audit committee report. The study examined and provided insight into impression management practices used by delisted companies and ascertains whether there is a systematic difference in the use of impression management between profitable and unprofitable in the year preceding delisting. The study shows that delisted companies used impression management on the verge of delisting and this opportunistic behavior was used by both boards of directors and audit committees. This study contributes to the novelty of knowledge on impression management. It is the first of its kind.
Qualitative Design in Political Communication Research, Surveys and Public Opinion SIBANDA, Phathiwe; SIBANDA, Mabutho; PHESA, Masibulele
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.802

Abstract

The main aim of this study was to unpack the health and socioeconomic status of waste-picking activities in Mayville, Cato Manor, and Westville in Durban. It analyzed the quality of life of waste pickers, their awareness of the risks associated with this kind of work, and the extent of their uptake of health-protective measures. A quantitative approach was adopted, and a questionnaire was used to gather data from 81 waste pickers. The findings revealed that unemployment was the main reason for taking up waste picking and that this was the respondents' primary source of income. It was also found that most respondents resided in shacks and had no access to running water. Most were unaware of the risks associated with this kind of work. Based on these findings, it is recommended that economic development be pursued to create employment opportunities and that delivery of essential services such as potable water be improved, especially in informal settlements. Awareness campaigns should be launched to educate waste pickers on handling waste, the risks associated with this kind of work, and the need to adopt protective health measures. Finally, the researcher recommends further research on waste picking in Durban as there is a paucity of information on this activity in the city.
The Impact of the Covid-19 Pandemic on SMEs in BRICS Economies: Current Findings and Future Research Opportunities Matenda, Frank Ranganai Matenda; Sibanda, Mabutho
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1545

Abstract

The COVID-19 pandemic has significantly and adversely influenced the operations of small-to-medium enterprises (SMEs) worldwide. Even though SMEs are associated with a unique traditional set of non-financial and financial challenges, the COVID-19 calamity shock has been harsh and extensive across SMEs in BRICS countries (Brazil, Russia, India, China, and South Africa), which are the fastest growing major emerging economies. This study examines the influence of the COVID-19 catastrophe on SMEs in BRICS countries and opportunities for future research. A systematic literature review is employed and twenty-six research articles are analysed to answer the research question of interest. The study results indicated that the pandemic affected innovative operational approaches of SMEs, exposed SMEs to financial challenges, influenced SME and stakeholder confidence, threatened the very survival of most SMEs, delayed the resumption of work in SMEs, and influenced market demand and supply and consumption. Further, the study results revealed that the analysis of the influence of the COVID-19 pandemic on SMEs in BRICS nations has some distinctive and uncharted areas since this research field has a reasonably short history. These findings carry significant implications for SMEs by advocating for the introduction of policy initiatives that boost capacity building and encourage work resumption in SMEs during crisis periods.
Co-Authors GUMEDE, Zamanguni Hariatah Matenda, Frank Ranganai Matenda PHESA, MASIBULELE SIBANDA, Phathiwe