96 publication(s) trouvée(s)
Article scientifique
Financial products used by South African households at different life stages
South African households don’t save enough to ensure financial freedom after retirement. This article poses the following question: do life …
Article scientifique
Valuing user preferences for improvements in public nature trails around the Sundays River Estuary, Eastern Cape, South Africa
Many valuations have been made of changes to in-estuary attributes, but few have been made of out-of-estuary attributes. From a …
Article scientifique
The impact of non-unionised participation platforms on employee productivity in the South African workplace
The aim of the article is to determine the impact that different participation platforms might have on employee productivity levels …
Article scientifique
An application of Panzar-Rosse Approach in assessing banking sector competition in Zimbabwe
This paper assesses the level of competition in Zimbabwe’s banking sector using the Panzar-Rosse H-statistic. The H-Statistic has been assessed, …
Article scientifique
Long-run Accounting Conservatism and subsequent equity returns
This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based …
Article scientifique
Assessment of debt counselling services: A case of Gauteng, South Afrca
The high level of over-indebtedness in Gauteng is cause for concern. The number of consumers applying for debt counselling as …
Article scientifique
Organic agriculture: The trade-off between financial and non-financial benefits
The threats of climate change have compelled humans to consider the environmental impact of their decisions, including those relating to …
Article scientifique
The factors influencing the use of financial planners
Individuals need to seek professional financial advice to achieve their financial goals. However, some do not see the value of …
Article scientifique
Significant risks relating relating to mobile technology
The consumerisation of mobile technology is driving the large-scale adoption of mobile solutions in business models. Each component of mobile …
Article scientifique
Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university
The use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and …
Article scientifique
Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first decade of the 21st century
Despite Africa’s strong foreign direct investment (FDI) performance since 2000, the majority of FDI inflows have been directed to a …
Article scientifique
Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa
This study investigated the relationship between share returns and nine variables that had been proven to influence returns in previous …
Article scientifique
Trade implications of grid emission factors under climate change and the green economy: Comparative study of African and Asian continents
Trade, climate change, and the green economy are aspects that converge on the carbon footprint of organisations, products and countries. …
Article scientifique
Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient estimates?
The partial adjustment model is key to a number of corporate finance research areas. The model is by its nature …
Article scientifique
The integration of information and information technology in accounting education: Effects on student performance
The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not …
Article scientifique
Working capital management of South African retail firms
The way a firm manages its working capital can have a decisive influence on the firm’s profitability and liquidity. In …
Article scientifique
Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study
The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing …
Article scientifique
Are you willing to pay more for the arts?
This study determines festival attendees’ Willingness To Pay to support an increase, or prevent a decline, in arts performances and …
Article scientifique
Capital structure determinants in South Africa: A quantile regression approach
Using data on 239 listed South African firms and covering the period 1996-2010, we apply a quantile regression approach to …
Article scientifique
Editorial
In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. …