Articles by Keyword: Pricing Errors

Search results for Pricing Errors

We found 27 results for you
  1. Myths about fundamental indexing<xref ref-type="fn" rid="EN0001"/>

    Myths about fundamental indexing<xref ref-type="fn" rid="EN0001"/>

    Item type: Journal Article • Journal: Investment Analysts Journal
    Fundamental indexing starts from the observation that in a value-weighted portfolio, any overpricing affects the stock’s portfolio weight upward and its typical return downward, and vice versa; but on average the ‘drag’ on the portfolio’s expected return caused by this...
  2. The domestic transfer pricing practices of large listed South African industrial companies

    The domestic transfer pricing practices of large listed South African industrial companies

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The three main objectives of a domestic transfer pricing system are: (1) the attainment of goal congruence, (2) the facilitation of fair divisional performance evaluation and (3) the promotion of divisional autonomy.
  3. Wrong drug administration errors amongst anaesthetists in a South African teaching hospital

    Wrong drug administration errors amongst anaesthetists in a South African teaching hospital

    Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia
    A confidential, self-reporting survey was sent out to all 65 anaesthetists (25 specialists and 40 registrars) in the Department of Anaesthesia at the University of Cape Town with the aim of determining the incidence and possible causes of “wrong drug”...
  4. Can medical students calculate drug doses?

    Can medical students calculate drug doses?

    Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia
    Objectives: A doctor's ability to calculate drug doses is a skill that is generally assumed. We assessed medical students' performance when given four types of dosing calculations typical of those required in an emergency setting.
  5. Employing the prespecified variable approach to APT factor identification on the segmented Johannesburg Stock Exchange

    Employing the prespecified variable approach to APT factor identification on the segmented Johannesburg Stock Exchange

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Prior research has provided evidence that the return generating process on the Johannesburg Stock Exchange (JSE) is dichotomous in nature (Campbell, 1979; Gilbertson and Goldberg, 1981;Carter, 1983; Page, 1986, 1989; Venter, Bradfield and Bowie, 1992). More specifically, this prior work...
  6. Unifying the factor analytic and prespecified variable approaches to APT factor identification on the Johannesburg Stock Exchange

    Unifying the factor analytic and prespecified variable approaches to APT factor identification on the Johannesburg Stock Exchange

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper reviews recent empirical work concerning the number and macroeconomic nature of the priced Arbitrage Pricing Theory (APT) factors on the Johannesburg Stock Exchange (JSE). As a consolidation of prior factor analytic and prespecified variable findings, a brief empirical...
  7. Transfer pricing methods in the context of intangible property

    Transfer pricing methods in the context of intangible property

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The purpose of this study is to evaluate the suitability of existing acceptable transfer pricing methods and their application to international transactions between related parties involving intangible property, more specifically intellectual property that is legally protected. The application of the...
  8. Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates

    Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Cost Contribution Agreements (CCAs) or cost sharing of research and development costs, is one of the vehicles sanctioned by tax authorities that may be used by multinational enterprise groups (MNEs) to develop and distribute intangible property among members of the...
  9. Value and size investment strategies during the global financial crisis: evidence from the South African equity market

    Value and size investment strategies during the global financial crisis: evidence from the South African equity market

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Value/growth and size investment strategies involve the creation of equity portfolios on the bases, respectively, of intrinsic value relative to market value and market capitalisation. The propositions that a portfolio of high relative intrinsic value shares anomalously outperforms a low...