92 publication(s) trouvée(s)
Article scientifique
The impact of institutional quality and governance on financial inclusion in Africa: A two-step system generalised method of moments approach
Orientation: Literature emphasises that institutional quality and governance are important elements in enhancing financial inclusion. Studies on institutions, governance and …
Article scientifique
Withholding tax on interest: Who has the withholding obligation?
Orientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in …
Article scientifique
Modelling and computational simulation of optimal auction design and bidding strategies
Orientation: This article is related to Finances and Optimisation. The auctioneer designs every auction mechanism such that utility is maximised …
Article scientifique
Evaluating South Africa’s market risk using asymmetric power auto-regressive conditional heteroscedastic model under heavy-tailed distributions
Orientation: Value-at-risk (VAR) and other risk management tools, such as expected shortfall (conditional VAR), are heavily reliant on a suitable …
Article scientifique
Financial sector development and economic growth in the Southern African Development Community region
Orientation: The relationship between financial sector development and economic growth has been the subject of intense debate for some time. …
Article scientifique
Computation of optimal investment allocations in a sequential portfolio optimisation
Orientation: This article is related to Financial Risk Management, Investment Management and Portfolio Optimisation.Research purpose: The aim is to compute …
Article scientifique
Are South African equity investors rewarded for taking on more risk?
Orientation: It is rational for investors to expect additional compensation for an increased risk exposure. This positive risk–return relationship is …
Article scientifique
The relationship between marital status and employment in South Africa
Orientation: Marriage formalises gender roles in society and as such has a significant impact on the labour force. The institution …
Article scientifique
A framework for managing the regulatory and economic capital of banks
Orientation: Banks face three primary risks, namely credit, market and operational risk. The Basel Committee on Bank Supervision (BCBS) promotes …
Article scientifique
Policy research in accounting: A doctrinal research perspective
Orientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that …
Article scientifique
Donations in kind: An investigation of the value for purposes of section 18A of the Income Tax Act
Orientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in …
Article scientifique
Linking sustainable local economic development to a market-based carbon control regime: Carbon restoration projects in the Eastern Cape province of South Africa using Portulacaria afra
Orientation: There is growing interest in how international climate change mitigation and adaptation programmes play out at the local level.Research …
Article scientifique
Listing price estimation of apartments: A generalised linear model
Orientation: Residential property is an important segment of the property market in South Africa. Residential property transactions are typically infrequent …
Article scientifique
Trade openness and economic growth: Evidence from the Economic Community of Western African States region
Orientation: The establishment of the African Continental Free Trade Area has raised a new question regarding the link between gross …
Article scientifique
Modelling extreme risk of the South African Financial Index (J580) using the generalised Pareto distribution
Orientation: In light of the global financial instabilities, investors and risk analysts need extreme risk management tools to help them …
Article scientifique
Employee diversity attributes of productivity and real remuneration spillover impacts of employee migration to smaller firms in the South African workplace
Orientation: This study is part of an ongoing research project on various dimensions of labour productivity in the South African …
Article scientifique
Cardless banking in the Nelson Mandela Metropole: A means of financial inclusion for the excluded
Orientation: The growth of mobile phone usage and wireless connection has transformed the manner in which financial services are provided. …
Article scientifique
The role of dividend policy in share price volatility
Orientation: A key objective of a company is to maximise shareholder wealth. Distribution of created wealth is achieved either through …
Article scientifique
Dividend cession – Investigating the South African tax implications
Orientation: The South African tax legislation in respect of dividend cession. Research purpose: The objective of this article was to …
Article scientifique
Who are the big spending tourists travelling to South Africa?
Orientation: Tourism growth is not just about numbers anymore; it is about utilising the economic potential of every tourist visiting …
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