218 publication(s) trouvée(s)
Article scientifique
Net working capital responses of small and medium enterprises listed on the alternative exchange during a financial crisis
Orientation: The coronavirus disease 2019 (COVID-19) pandemic presented a severe liquidity shock that forced small and medium enterprises (SMEs) to …
Article scientifique
Pay gaps, board diversity and social responsibility performance
Orientation: Amid increasing stakeholder scrutiny of fairness in executive compensation and inclusive governance, there is growing interest in how internal …
Article scientifique
The human capital – Green growth nexus in South Africa
Orientation: Exasperating environmental degradation has necessitated an increased focus on strategies and policies that emphasise green growth. Research purpose: This …
Article scientifique
Who drives transparency? Examining the role of pay, power and people in remuneration governance disclosure
Orientation: This study investigates the structural and behavioural determinants of remuneration governance disclosure (RGD) among Johannesburg Stock Exchange (JSE)-listed firms. …
Article scientifique
Linking wealth and household head traits via quantile multilevel models in South Africa
Orientation: This study explored how household wealth in South Africa relates to key socioeconomic traits of household heads, against the …
Article scientifique
Illustrative examples of accounting for simple swipe-only credit card rewards programmes
Orientation: The literature does not provide illustrative examples for simple swipe-only credit card rewards programme (CCRP) transactions. Research purpose: The …
Article scientifique
Value relevance of discretionary and non-discretionary disclosure across reporting environments
Orientation: Corporate disclosures have become increasingly important in financial reporting, leading to greater interest in understanding the value relevance of …
Article scientifique
Exploring the perceived value-behavioural intention link: An Islamic banking perspective
Orientation: Knowledge of the commitment behaviour (affective and calculative) of Islamic banking customers is central to an in-depth understanding of …
Article scientifique
Developing illustrative examples for revenue recognition in credit card rewards programmes
Orientation: The literature does not provide illustrative examples of specific credit card rewards programme (CCRP) transactions. Research purpose: The objective …
Article scientifique
The relationship between sustainability and financial performance of South African companies
Orientation: Environmental, social and governance (ESG) performance remains crucial information required by stakeholders as they are interested in monitoring whether …
Article scientifique
A cross-country, macro-level investigation into earnings retention during the COVID-19 pandemic
Orientation: Many shareholders rely on dividends for income. During crisis periods, managers, however, tend to retain rather than distribute earnings. …
Article scientifique
Tax incentives for funders of small businesses: A fit for crowdfunding?
Orientation: Internationally, crowdfunding has developed over several years as an alternative funding model for small businesses that would otherwise not …
Article scientifique
Internal marketing’s influence on South African long-term insurance: An emerging market view
Orientation: Addressing employee needs in a competitive market for independent financial advisor (IFA) skills is becoming increasingly important in the …
Article scientifique
Revisiting the satisfaction–loyalty link in retail banking – An emerging market perspective
Orientation: Revisiting the satisfaction–loyalty link is critical to better understand the driving factors of satisfaction and loyalty. This is especially …
Article scientifique
Antecedents of youths who are not in employment, education or training: Micro-level evidence
Orientation: The increasing number of young people not in employment, education or training (NEET) is a concerning global trend. Research …
Article scientifique
Effects of credit rating changes on corporate capital structure in South Africa
Orientation: The changes in credit ratings for corporates have a great impact on corporate funding decisions, costs and capital structures. …
Article scientifique
Suitability of risk assessment tools used during the portfolio recommendation process
Orientation: Investors are overwhelmed with Collective Investment Schemes (CIS) portfolio options. Research purpose: The study set out to assess the …
Article scientifique
Corporate social responsibility, reputation and performance in the Zimbabwe’s mining sector
Orientation: The Zimbabwe’s mining sector regrettably has a poor corporate social responsibility (CSR) record, which has earned the mining corporations …
Article scientifique
Delineating the parameters of integrated thinking: A synthetic literature review
Background: Many accounting professional bodies, of which the South African Institute of Chartered Accountants (SAICA) is one, expect academics to …
Article scientifique
Savings and growth nexus in the context of Southern African Customs Union countries
Orientation: The primary goal of Southern African Customs Union (SACU) is to promote economic development through regional coordination. Consequently, SACU …
1 / 11
Suivant →