Search
Search results for
We found
11 results for you
-
Reasons for share repurchases in South Africa: Theory versus practice
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: R Chivaka --- Department of Accounting, A Siddle --- Development Bank of Southern Africa, L Bayne --- Department of Accounting, C Cairney --- Department of Accounting, J Shev --- Department of Accounting,Share repurchases (share buy-backs) have become an increasing global phenomenon, with South Africa (SA) following the international trends since 1999. While there has been a significant amount of international research concerning share repurchases, the same is not true of SA... -
Investor tax-driven preferences for dividends and share repurchases of listed companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Rudie Nel --- School of Accountancy, South AfricaTax reform in South Africa has been extensive since 2011, with the amendment of ‘dividend’ as defined, followed by the introduction of dividends tax and consecutive increases in the applicable tax rates. Extant literature predominantly focuses on periods prior to... -
The effect of passenger vehicle CO2 emissions tax on consumer behaviour relating to new car purchase decisions
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Gerhard Nienaber --- , South Africa Barend Barnard --- , South AfricaCarbon dioxide (CO2) emissions and the resultant negative effects thereof on the environment due to climate change remain a global challenge. In South Africa, passenger vehicles contribute significantly to the amount of CO2 that is emitted into the atmosphere. In... -
Korean dance performance influences on prospective tourist cultural products consumption and behaviour intention
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Hye-eun Kwak --- Contents Business MBA, South Korea Joon-ho Kim --- Department of Business Administration, South Korea Sun-young Kim --- Department of Cultural & Arts Management, South Korea Ju-eee Jung --- School of Dance, South Korea Hyun-ju Choi --- Department of Cultural and Arts Management, South KoreaWe examined to what extent viewing the Korean dance performance by Beyond The Scene (BTS) at the 2018 Melon Music Awards influenced global viewers’ purchase of Korean cultural products and tourism behaviour intention. We surveyed 230 prospective tourists from the... -
Post COVID-19 online shopping in South Africa: A mediation analysis of customer satisfaction on e-service quality and purchase intention
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Matolwandile M. Mtotywa --- Tshwane University of Technology, South Africa Charles Kekana --- Tshwane University of Technology, South AfricaThe study investigated the dynamics of online shopping focusing on mediation analysis of customer satisfaction on e-service quality and purchase intention. The study used a cross-sectional quantitative method where 324 responses were collected through a self-administered online survey questionnaire from... -
Does the elderly’s private pension ownership intensify aggregate equity demand? Empirical evidence in the US
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Sei-Wan Kim --- , Korea Young-Min Kim --- , Korea Dennis W. Jansen --- , USA Lu Yanxin --- , KoreaIn this paper, we investigate how the old generation income structure affects aggregate equity purchases, using Flows of Funds Accounts and Survey of Consumer Finances. Our results suggest that the risk aversion that increases with age could be modified to... -
Determinants of digital commerce repeat-purchase behaviour in South Africa: A rural citizen perspective
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Vusani Netshirando --- , South Africa Willard Munyoka --- , South Africa Armstrong Kadyamatimba --- , South AfricaDigital commerce (d-commerce) has become a powerful tool for transforming marketplaces in emerging economies across the world. However, in South Africa, d-commerce, especially among the previously disadvantaged rural citizens, is still nascent. This study investigates the effect of facilitating conditions,... -
CFOs versus CEOs: Risk-taking incentives and decisions of corporate policies
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Han-Ching Huang --- , Taiwan Pei-Shan Tung --- ,We undertake a broad-based study of the effect of the equity incentives of Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) on decisions relating to corporate policies and find that the risk-taking incentives of acquirer CEOs have a greater... -
An Engel–Kollat–Blackwell model application on restaurant clientele purchase decision-making processes in commercial eateries in Kakamega County, Kenya
Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Simon O. Were --- Masinde Muliro University of Science & Technology, KenyaRestaurant clientele have a task of making critical decisions concerning their choices of food and drinks. The decision-making process involves, firstly, the selection of the restaurant in which to have a meal and, secondly, the selection of food items from... -
Brand personality and purchase intention: The dual-mediating effects of brand attachment and nostalgia proneness
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Fanyi Zhao --- Seoul School of Integrated Sciences and Technologies (aSSIST University), South Korea Fei Huang --- Seoul School of Integrated Sciences and Technologies (aSSIST University), South KoreaWe examined the roles of brand attachment and nostalgia proneness in the relationship between the brand personality and purchase intention. Participants were 352 Chinese consumers (during the collection of the questionnaires, age ranges were set, but specific age numbers were... -
Antecedents of purchase intentions in digital marketing: A case of TikTok shop
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Ainiezean Awang Jual --- Politeknik Kota Kinabalu, Malaysia Anbukkarasu Paramasivam --- Politeknik Kota Kinabalu, Malaysia Silllalee S. Kandasamy --- Faculty of Arts and Social Sciences University Malaya, Malaysia Parvathi Wajindram --- Faculty of Arts and Social Sciences University Malaya, Malaysia Elayaraja Aruchunan --- University Malaya, MalaysiaThis study investigates the antecedents of purchase intentions on TikTok Shop, utilizing Uses and Gratification (U&G) Theory to analyze the impact of entertainment, informativeness, cost savings and attractiveness on student purchase intentions. The study gathered responses from 357 students through...