94 publication(s) trouvée(s)
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 …
Article scientifique
Mitigating the South African retirement-income shortfall crisis
Orientation: National Treasury acknowledges that 90% of all South African retirees will not have adequate financial resources in order to …
Article scientifique
Modelling tourism demand volatility using a seasonal autoregressive integrated moving average autoregressive conditional heteroscedasticity model for Victoria Falls Rainforest arrivals in Zimbabwe
Accurate tourism volatility forecasts for popular tourist destinations, like the Victoria Falls Rainforest, are vital to tourism destination managers and …
Article scientifique
‘Sometimes you don’t make enough to buy food’: An analysis of South African street waste pickers’ income
Limited opportunities for the unskilled in the formal economy force many into informal street waste-picking activities. The income from these …
Article scientifique
To what extent does socio-economic status still affect household access to water and sanitation services in South Africa?
It is publically acknowledged that South Africa has recently met its millennium development goal of halving water and sanitation services …
Article scientifique
The impact of leverage on investment decisions for South African firms with different growth opportunities
Research has documented a significant relationship between financial leverage and investment decisions, however divergent views exist about whether this relationship …
Article scientifique
Pervasive skills development for aspirant chartered accountants: Academic versus training programmes
Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants …
Article scientifique
From jazz notes to bank notes: The determinants of spending by black music festival attendees
Diamonds and Dorings Music Festival is used as a strategy to increase attendee numbers and associated spending to boost the …
Article scientifique
Exploring traditional due diligence processes in South Africa
The effectiveness of due diligence (DD) processes, and whether they contribute to merger and acquisition (M&A) success or failure, is …
Article scientifique
Determinants of out-of-pocket health expenditure and their welfare implications in a South African context
This study aims to quantify the extent of catastrophic household health expenditures on welfare and determine factors influencing it. A …
Article scientifique
Business rescue practices in South Africa: An explorative view
Business rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a …
Article scientifique
Cost efficiency and non-performing loans: An application of the Granger causality test
This study evaluated the nexus between cost efficiency and non-performing loans (NPLs) in the Zimbabwean banking sector for the period …
Article scientifique
The short-run performance of equity issues in South Africa: Bad timing or a last resort?
Understanding the stock market’s reaction to secondary equity offerings (SEOs) is vital for managers who are commonly tasked with deciding …
Article scientifique
The impact of internationalisation on stock liquidity and volatility: Evidence from the Johannesburg Stock Exchange
Maximising firm value remains a key tenet of corporate managers. Firms with lower illiquidity and volatility attract lower risk premiums, …
Article scientifique
Management of trade credit by small and medium-sized enterprises
This study identifies the trade credit management situation within the small and medium-sized enterprise (SME) environment. The purpose of this …
Article scientifique
Analysing industrial growth in various cities in KwaZulu-Natal, South Africa
This article investigates the industrial success of various cities in KwaZulu-Natal, South Africa. It assesses the hypothesis that knowledge spillovers …
Article scientifique
Decomposition of the technical efficiency of the banking system
The study investigated the technical efficiency of the commercial banks in Zimbabwe during the period 2009–2015. The study entailed the …
Article scientifique
Using fundamental, market and macroeconomic variables to predict financial distress: A study of companies listed on the Johannesburg Stock Exchange
This study presents a three-stage approach in determining financial distress of companies listed on the Johannesburg Stock Exchange. A novel …
Article scientifique
Forecasting demand for qualified labour in the South African hotel industry
As South Africa’s popularity as a tourist destination increases, the need for skilled human capital also increases. The study of …