218 publication(s) trouvée(s)
Article scientifique
Trends in and determinants of South African maize exports in the post-deregulation era
Orientation: Agricultural plays a key role in South Africa’s economy, but its exports are constrained by inadequate transport infrastructure, logistical …
Article scientifique
Factors affecting the adoption of activity-based costing in a South African state university
Orientation: There is a lack of empirical studies regarding the adoption and implementation of the activity-based costing (ABC) system in …
Article scientifique
Enhancing the criteria for financial assistance to state-owned companies
Orientation: South African state-owned companies (SOCs) have incurred debt with financial guarantees leading to financial bailouts because of failure to …
Article scientifique
Active ownership reporting among South African asset managers, and why it matters
Orientation: Asset owners should be able to distinguish between asset managers based on their commitment, accountability, and quality of their …
Article scientifique
Regulation and valuation of non-International Financial Reporting Standards disclosures
Orientation: Globally, non-International Financial Reporting Standards (non-IFRS) disclosures have gained prominence. The International Accounting Standards Board (IASB) is in the …
Article scientifique
Analysing the impact of COVID-19 on the digital strategies of South African retailers
Orientation: COVID-19 pandemic led to a surge in e-commerce with retailers having to embrace digital technologies and develop, implement and/or …
Article scientifique
CFP® professionals’ perceptions of establishing client relationships in a South African context
Orientation: A financial planning advice gap exists in South Africa because of the different cultures and their diverse financial needs …
Article scientifique
Determinants of South African agricultural exports to African markets
Orientation: The ‘Africa we want, 2063 Agenda’ is slowly becoming a reality. On 01 January 2021, business operations of the …
Article scientifique
The value relevance of EBITDA and book values: Evidence from the Johannesburg Stock Exchange
Orientation: This paper stems from Ohlson’s valuation framework, where residual income as a variable was substituted by the non-Generally Accepted …
Article scientifique
Factors that motivate millennial accountancy professionals in industry to become academics
Orientation: Exploring the reasons why millennial chartered accountants choose to pursue a career in academia is fundamental to the future …
Article scientifique
Demystifying the use of corporate social responsibility terminology in the investment context
Orientation: Interest in corporate social responsibility (CSR) is escalating in the 21st century. Globally, companies are increasingly attempting to enhance …
Article scientifique
Living annuity satisfaction
Orientation: As a standard practice, retirement capital is converted into either an immediate life annuity (annuitisation), affording significant protection against …
Article scientifique
Day labouring in Southern Africa after the global economic and financial crisis: The case of Pretoria and Windhoek
Orientation: The global economic and financial crisis (GEFC) represented a large asymmetric shock, impacting on informal economic activity (for example …
Article scientifique
COVID-19 and the financial well-being and personal finances of South African households
Orientation: COVID-19 pandemic inflicted economic damage on an unprecedented scale worldwide, and was expected to have a direct influence on …
Article scientifique
Do fiscal deficits influence private savings in South Africa? An empirical note
Orientation: The neoclassical loanable funds theory predicts that fiscal deficits reduce the pool of available savings in the economy, but …
Article scientifique
Investigation into the International Financial Reporting Standards 9 model flaws exposed during the pandemic
Orientation: Market events during the coronavirus disease 2019 (COVID-19) pandemic exposed flaws in the econometric models used to derive International …
Article scientifique
Do South Africa’s e-commerce VAT rules measure up to international trends and OECD guidelines?
Orientation: The taxability of e-commerce transactions have been the subject of many studies to protect governments from Value-Added Tax (VAT) …
Article scientifique
Exploratory study: Financial behaviour of qualified financial professionals during South Africa’s lockdown
Orientation: Financial behaviour is known for the direct or indirect management of funds through inter alia spending, saving and borrowing. …
Article scientifique
How did advanced emerging stock markets respond to COVID-19 and the Ukraine invasion?
Orientation: The global economy and stock markets have been severely affected by two recent events, namely, the COVID-19 pandemic and …
Article scientifique
The accounting treatment of expected credit losses by South African banks during COVID-19
Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ …