Department of Financial Intelligence

Dr Leana Esterhuyse

College of Accounting Sciences
School of Applied Accountancy
Department: Financial Intelligence
Senior Lecturer
Tel: 012 429 2483
E-mail: esterl@unisa.ac.za

Expertise

  • Corporate disclosures Voluntary (i.e. excl. financial statements)
  • Web-based investor relations practices of listed companies

Qualifications

  • Chartered Accountant (South Africa)
  • PhD Accounting Sciences (University of South Africa, South Africa)
  • M Com Financial Management (University of Pretoria, South Africa)
  • B Com Hons (Acc) (University of Pretoria, South Africa)
  • B Com (Acc) cum laude (University of Pretoria, South Africa)

Currently teaching

  • Supervision of masters and doctoral students

Fields of academic interests

  • Voluntary disclosures and communications with stakeholders by stock exchange-listed companies

Field of Specialisation

  • Investor relations of listed companies
  • Environmental, Social and Governance (ESG) disclosures and accountability (SDG, PRI, UNGC, UNGP, GRI, CDP, TCFD, OECD)
  • Non-financial reporting by listed companies, including Integrated Reporting, Sustainability Reports, diversity, net-zero, KingIV
  • Computerised textual analysis of stakeholder communications
  • Web-based corporate communication, e.g. webcasts of results announcements with Q&A, online AGM, investor presentations

Books

  • Chapter 17, Business Plans, in Managerial Finance, 7th Ed, Skae et al, 2014 (ISBN 978 0 409 12002 8)
  • Chapter 17, Business Plans, in Managerial Finance, 6th Ed, Skae et al, 2012 (ISBN 978 0 409 10779 1)

PhD Thesis

Esterhuyse, L. (2017). Voluntary disclosure, long-horizon investors and shareholder familiarity – an online investor relations perspective. University of South Africa http://hdl.handle.net/10500/23727

Journal articles

  • du Toit, E & Esterhuyse, L. (2021). Narrative Styles and Institutional Isomorphism in South African CEOs’ Shareholder Letters. The African Journal of Information and Communication. Vol 27, 1–17. https://doi.org/10.23962/10539/31369.
  • Esterhuyse, L. (2019). Towards corporate transparency: The link between inclusion in a socially responsible investment index and investor relations practices. The Bottom Line. Vol 32 Issue 4, 290–307. https://doi.org/10.1108/BL-03-2019-0081.
  • Nel, GF & Esterhuyse, L. (2019). Corporate websites  as stakeholder communication channel: A comparison of JSE-listed companies’ websites over time. Journal of Global Business and Technology. Vol 15 Issue 1, 34–46.
  • Esterhuyse, L. & Wingard, C. (2016). An exploration of the online investor relations (IR) practices of companies listed on the Johannesburg Stock Exchange (JSE). South African Journal of Economic and Management Sciences. Vol 19 Issue 2, 215–231.  https://doi.org/10.17159/2222-3436/2016/v19n2a4.

Paper presentations

Published refereed conference papers in proceedings
  • du Toit, E1 & Esterhuyse, L. (in press). Seeing the wood for the trees – textual analysis of the integrated reports of forestry, logging and related services companies. Proceedings of the 2021 Southern African Accounting Association Conference, 20 September 2021, online. 18 pages.
  • Nel, GF & Esterhuyse, L. (2019) Corporate websites as investor and stakeholder communication channel: A comparison of JSE-listed companies’ websites over time. 21st GBATA Annual International Conference, 9 – 13 July 2019, Paris, France. ISBN: 1-932917-15-2. 406 – 416.
  • Esterhuyse, L. (2018). Investor relations - Are natural resources companies better? Evidence from South Africa, 9th Economics & Finance Conference, 22 – 25 May 2018, London, UK. ISBN 978-80-87927-53-3.
  • Esterhuyse, L. (2018). Prevalence of investor and analyst presentations on investor relations webpages - An industry analysis, 30th Annual Southern African Institute of Management Scientists Conference, 16 – 19 September 2018, Stellenbosch, South Africa. ISBN: 978-0-7972-1729-4.

 

Conference presentations (abstract only)
  • Esterhuyse, L. (2018). Shareholder familiarity and companies’ voluntary disclosure. Herrenhausen Conference – Transparency and Society, 12-14 June 2018, Berlin, Germany.
  • Esterhuyse, L. (2015). Inclusion in a Socially Responsible Investment Index and Investor Relations Quality - Evidence from the Johannesburg Stock Exchange, 5th Annual Conference of the African Accounting and Finance Association, 1 – 4 September 2015, Balaclava, Mauritius.
  • Esterhuyse, L. (2013). Availability and Quality of Integrated and/or Corporate Social Responsibility Reports – Indicators of Disclosure Culture in South Africa, 2013 Global Business Conference, 2 – 5 October 2013, Opatija, Croatia. ISSN 1848-2252.

 

Paper development workshop
  • Esterhuyse, L. (2014). Factors influencing online communication practices in an emerging Sub-Saharan capital market, Paper Development Workshop of the 12th World Congress of Accounting Educators and Researchers, 13 – 15 November 2014, Florence, Italy.

Professional positions, fellowships & awards

  • Member of the South African Institute of Chartered Accountants (SAICA)
  • Member of the African Accounting and Finane Association (AAFA)

  • Department of Science & Innovation (DSI)-Human Science Research Council (HSRC) Intern funded 2021/2023 (R169 320)
  • Best Paper Award – SAAA regional conference, online, 20 September 2021
  • Emerald Publishing Literati Award 2020 – Highly Commended (for 2019 article in The Bottom Line)
  • National Research Foundation KIC Travel Grant 2020 (R40 000; not utilised due to Covid-19)
  • Best Paper Award – 21st Annual Conference of the GBATA, Paris, France 9 - 13 July 2019
  • National Research Foundation (NRF) Intern funded 2019/20 (R96 600)
  • CIMA Investor Relations project, 2018/9 (R51 922)
  • Volkswagen Stiftung Travel Grant – Herrenhausen Conference Berlin 2018 (R30 000)
  • National Research Foundation KIC Travel Grant 2017 (R25 000)
  • National Research Foundation KIC Travel Grant 2015 (R19 602)
  • Nominated for Educator of the Year at the South African Accounting Association conference 2013
  • Tuition award for Outstanding Contribution to Teaching and Learning 2013
  • National Research Foundation KIC Travel Grant 2013 (R19 838)
  • International Association for Accounting Education and Research (IAAER) Emerging Researcher Seed Grant, 2012/3 (GBP 5 000)

Projects

  • Five current research projects with University of Pretoria

Other