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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... -
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...