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  1. The relationship between the management of payables and the return to investors

    The relationship between the management of payables and the return to investors

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: T. Moodley --- Gordon Institute of Business Science, South Africa M. Ward [cor1] C. Muller --- Gordon Institute of Business Science, South Africa
    Effective working capital management assists a firm in achieving improved liquidity through the management of the components of receivables, inventory, and payables. Previous studies have established that changes in working capital have a strong positive correlation to profitability and that...
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  2. The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

    The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ellané van Wyk --- School of Accountancy, South Africa Cara Thiart --- ,
    A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas of concern...
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