Search
Search results for
We found
16 results for you
-
The effect of STC on earnings retention
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Graham --- Department of Accounting,The objective of this study is to determine whether or not the introduction of STC has resulted in South African companies retaining a greater amount of their earnings than prior to the introduction of STC. A statistical analysis of retention... -
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E R Venter --- Department of Accounting, M Stiglingh --- Department of Taxation,United States Generally Accepted Accounting Practice (“US GAAP”) generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards (“IFRS”) requires the undistributed rate to be used. This current conflict between US GAAP... -
A commentary on SARS’ proposed fair value tax on financial instruments
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: P de Jager --- Department of Finance and Tax, S Parsons --- College of Accounting, J J Roeleveld --- Department of Finance and Tax,On 5 July 2012 the South African National Treasury released its draft Taxation Laws Amendment Bill, which included the proposed insertion of section 24JB into the Income Tax Act. The proposed section will require all banks, company members of the... -
Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Henriëtte Scholtz --- School of Accountancy, South Africa Anna-Retha Smit --- Department of Taxation, South AfricaThis article examines the various factors that influence the level of conformance with corporate governance recommendations for companies listed on the Alternative Exchange (AltX) in South Africa. To achieve this objective, a corporate governance disclosure index was developed by examining... -
Insider dealing in South Africa – the criminal aspects
Item type: Journal Article • Journal: De Ratione • Authors: R.D Jooste --- University of Cape Town,The new criminal provisions aimed at the regulation of insider dealing In South Africa, although an improvement on the old, are of dubious merit, This article purports to show how the Legislature, through suspect draftmanship, conceptual deficiencies and an over-generous... -
Insider dealing in South Africa – the civil aspects
Item type: Journal Article • Journal: De Ratione • Authors: R.D. Jooste --- University of Cape Town,What are the civil consequence of insider dealing? is civil action a reality? This article examines these issues in the light of recent legislative amendments and attempts to show that, in most instances, neither the common law nor the new... -
Accounting Issues Task Force
Item type: Journal Article • Journal: De Ratione • Authors: G K Everingham --- University of Cape Town,This article reviews the authority of the recently constituted Accounting Issues Task Force in relation to the development of generally accepted accounting practice (GAAP) in South Africa, The Task Force’s first opinion, AC301, deals with the accounting treatment of taxation... -
The Distribution Properties of the Financial Ratios of Listed South African Industrial Companies: 1980–1989
Item type: Journal Article • Journal: De Ratione • Authors: W R Muil --- University of Stellenbosch, W D Hamman --- University of Stellenbosch, E vd M Smit --- University of Stellenbosch,Financial ratios are widely used tools in financial statement analysis, where often the assumption of normality in the ratio distributions has to be made. The article examines the distributions of nine financial ratios for listed South African industrial companies over... -
Trust in business alliances between mainstream and emerging companies in South Africa
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Kgope P. Moalusi --- Department of Industrial and Organisational Psychology, South Africa Melinde Coetzee --- Department of Industrial and Organisational Psychology, South AfricaThis study explored perceived trust between mainstream and emerging business partner entities in South Africa. A purposive sample of 25 managers from mainstream companies (n = 7) and emerging companies (n = 18) participated in the study. The managers Q-sorted... -
A Big Data strategy to reinforce self-sustainability for pharmaceutical companies in the digital transformation era: A case study of Egyptian pharmaceutical companies
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Mahmoud Elsayed Hassanin --- Ahram Canadian University, Egypt Mohamed Ahmed Hamada --- International IT University, KazakhstanThe Big Data-driven economy has emerged, and data is known as the new petroleum of the current century. Big Data (BD) analytics can play an essential role in building a self-sustainable competitive advantage for the pharmaceutical industry by feeding pharmaceutical... -
Understanding the response of large South African companies to HIV/AIDS
Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: David Dickinson --- Graduate School of Business Administration, University of the Witwatersrand, Marion Stevens --- Centre for Health Policy, University of the Witwatersrand,This paper provides a framework analysing the response of South African companies to HIV/AIDS. Drawing on three case studies of companies, each with over 20 000 South African-based employees, we identify six ‘drivers’ that influence corporate behaviour regarding HIV/AIDS: legal... -
Host communities’ infrastructural development expectations of multinational mining companies in Ghana’s mining industry
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Stanford Nartey --- Ghana Institute of Management and Public Administration, Ghana Franklyn A. Manu --- Ghana Institute of Management and Public Administration, GhanaThis paper, through an ethnographic research approach, examines the infrastructural development expectations that host communities have of multinational mining companies (MNMCs) and how these expectations influence corporate-community relationships in two of Ghana’s mining districts. Using data triangulation from multiple stakeholder... -
The influence of crises on the financial position of multinationals in emerging markets
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Peter Vaz da Fonseca --- Mackenzie Presbyterian University, Brazil Michele Nascimento Jucá --- Mackenzie Presbyterian University, Brazil João Paulo da Torre Vieito --- Polytechnic Institute of Viana do Castelo, PortugalThis investigation is one of the first to analyse the relationships between leverage and bankruptcy costs, interest expenses, tax benefits and firm value, in multinational and domestic companies, during periods of crisis and financial stability. The analysed data are related... -
Analysis of rural women’s access to financial services and corporate social responsibility in Nigeria’s Niger delta region
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Joseph Ikechukwu Uduji --- University of Nigeria, Nigeria Elda Nduka Okolo-Obasi --- University of Nigeria, NigeriaThe purpose of this paper is to critically examine the corporate social responsibility (CSR) initiatives of multinational oil companies (MOCs) in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on enhancing rural... -
How can work improve family life quality? The influence of thriving at work on family role performance and work–family balance satisfaction
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Shaoqing Su --- Northwest Normal University, People’s Republic of China Baoyan Yang --- Northwest Normal University, People’s Republic of China Zhaobiao Zong --- East China Normal University, People’s Republic of China Zhao Zhang --- Lanzhou Modern Vocational College, People’s Republic of ChinaThis study examined how career success related to employees’ family life quality, with interpersonal capitalisation between employees’ work and family life, controlling for employees’ proactive personality. We sampled married employees from Northwest China (n = 154, females = 53.2%, mean... -
A private company perspective of the audit expectation gap
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ané Church --- School of Accountancy, University of the Free State, South Africa Frans E. Prinsloo --- School of Accountancy, University of the Free State, South Africa
