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February 22, 2026Meditari Accountancy Research0 citations

Determinants And Consequences Of Financial Statement Placement

The placement of financial statements

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Authors

WBWessel BadenhorstRWRieka von Well

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Overview

Investigates the impact of financial statement placement on firm outcomes, highlighting its importance in investment decisions.

Key Points

  • This research aims to understand how firm-level incentives influence the placement of financial statements and its subsequent effects.
  • Analyzed annual results data from listed South African firms from 2012 to 2019
  • Conducted multivariate regression analyses to identify determinants of placement decisions
  • Examined correlations with executive turnover and performance metrics
  • Firms reporting losses make different placement choices compared to those reporting profits
  • Changing from profit to loss results in significant shifts in statement placement
  • Changes in placement often coincide with executive turnover, indicating a strategic response
  • Placement decisions impact short-term and long-term pricing of firm shares
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Cite This Study

Badenhorst et al. (2026) studied this question.

synapsesocial.com/papers/699a9d50482488d673cd3213https://doi.org/10.1108/medar-02-2025-2870
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