218 publication(s) trouvée(s)
Article scientifique
An examination of the impact of COVID-19 on the financial markets and how this directs investment into the market for fine art
Orientation: The global financial markets have been severely affected by the influence of the Coronavirus Disease 2019 (COVID-19). Across the …
Article scientifique
Integrated reporting education and hegemonic domination
Orientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, …
Article scientifique
Impacts of productive and recurrent public expenditure on economic growth in South Africa: An analysis using the autoregressive distributed lag – error correction model
Orientation: The weak economic growth experienced by South Africa in the face of increased government spending is a concern. Research …
Article scientifique
The use of graphs as an impression management tool in the annual integrated reports of South African listed entities
Orientation: The annual integrated report is one of the primary means used by companies to communicate with stakeholders regarding both …
Article scientifique
Electioneering activities and their impact on the Ghana Stock Exchange
Orientation: Literature is scanty on the euphoria around Ghana’s electioneering activities and their impact on economic activities. Research purpose: This …
Article scientifique
Modelling short-run and long-run predictors of foreign portfolio investment volatility in low-income Southern African Development Community countries
Orientation: This study examined the main predictors of net foreign portfolio investment volatility in low-income Southern African Development Community (SADC) …
Article scientifique
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies
Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. …
Article scientifique
The role of oil prices in Philips curve modelling and forecasting of inflation
Orientation: The availability of an accurate and a reliable quantitative method for forecasting the behaviour of inflation is of importance, …
Article scientifique
The impact of new production technology on employee productivity in the South African workplace
Orientation: This study is part of an ongoing research project on various aspects of employee productivity in the South African …
Article scientifique
Small, micro and medium enterprises financing: Costs and benefits of lending technologies in the Eastern Cape province of South Africa
Orientation: As lack of access to credit hinders small, micro and medium enterprises (SMMEs) success and lending technologies being conduits …
Article scientifique
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
Orientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist …
Article scientifique
Mobile phone banking: A comparative analysis of e-service quality and customer loyalty of banking applications and Unstructured Supplementary Service Data services
Orientation: Mobile devices are becoming a popular means to access the Internet and conduct e-banking activities. Banks are marketing e-banking …
Article scientifique
Corporate environmental disclosure in the integrated reporting regime: The case of listed mining companies in South Africa
Orientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental …
Article scientifique
The availability of credit from the formal financial sector to small and medium enterprises in South Africa
Orientation: Small and medium enterprises (SMEs) in most developing economies depend heavily on credit from the formal financial sector since …
Article scientifique
A better stock pricing model: A systematic literature review
Background: The Fama and French five-factor model (FF5M) is one of the stock valuation model that is on the cutting …
Article scientifique
An analysis of issues relating to the taxation of cryptocurrencies as financial instruments
Orientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa. Research purpose: …
Article scientifique
The effect of cigarette smoking on subjective well-being in South Africa and its implications for tobacco control
Orientation: The effect of cigarette smoking on health and economic well-being has been widely studied. Its effect on subjective well-being …
Article scientifique
Effective strategies followed by multinational enterprises expanding into Africa
Orientation: Retail sector multinational enterprises (MNEs) face challenges and follow diverse strategies when they expand into foreign markets.Research purpose: The …
Article scientifique
Retirement funding adequacy: The influence of provisions, attitudes and intentions
Orientation: Individuals are encouraged to start saving for retirement as early as possible to ensure that sufficient retirement funding is …
Article scientifique
Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa
Orientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational …