Browsing PhD / Doctoral by Department "College of Accounting"

Now showing items 1-11 of 11

Accounting for employee stock options

Author: Van Zyl, Warrick Boyd Date: 2010 The use of ESOs as a form of employee remuneration has grown dramatically in recent years, fuelling a significant amount of research. The current accounting standards (IFRS 2 and IAS 33) do not reference this research and as a result the ... Read more
The application of activity based cost and management to support competitive strategy in the banking sector : a South African case study

Author: Domingo, Tony Mendes Date: 2007 Includes bibliographical references (leaves 217-236). Read more
Dysfunctional market or insufficient creditworthiness? : an exploration of financial constraint experienced by small, medium and micro enterprises in South Africa

Author: Von Blottnitz, Magali Date: 2009 The existence and prevalence of financial constraints has been extensively discussed in the international economic literature, and is implicit in debates on the performance and needs of South Africa’s Small, Medium and Micro Enterprises ... Read more
An exploratory study of behavioural finance insights in the Small, Medium and Micro-Enterprise creditworthiness assessment process

Author: Esekow, Jeremy Date: 2011 Financial institutions are often reluctant to lend to smaller entrepreneurs due to perceived information asymmetry and lack of available collateral. At the nascent and new entrepreneurial levels, it is generally more difficult for loan ... Read more
The impact on share prices of reporting financial targets and constraints

Author: Maguire, William Alexander Arthurs Date: 1991 This thesis examines the impact on share prices of voluntary reporting of financial targets and constraints, particularly the target rate of return, target dividend payout ratio and target debt ratio. Hypotheses developed about of this reporting ... Read more
Longitudinal study of the relationship between board attributes and firm performance in South Africa

Author: Assaf, Nafieh Ahmad Date: 2011 Corporate governance is not a new concept, although researchers have only shown interest in the topic in the past few decades. The recent financial crisis reignited debate on appropriate mechanisms for making management more accountable to ... Read more
Management accounting change in developing countries : a South African case study

Author: Waweru, N M Date: 2003 The study reported herein investigated the management accounting practices and management accounting change in developing countries. The main problem lies in the need to understand the management accounting practices, predictors of management ... Read more
Responsible leadership competencies in accounting education

Author: Miller, Taryn Date: 2022 The business world continues to be plagued by incidents of leadership failure, including that of Chartered Accountants (CAs). Responsible Leadership (RL) theory was in part conceived in response to misconduct by business leaders. RL competencies ... Read more
Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities

Author: Silke, Aubrey S Date: 1958 The subject of tax avoidance and tax reduction within the framework of the income tax legislation has so far not been dealt with in any work in South Africa and this is, therefore, the first work of its kind. My approach in this work has ... Read more
The Taxation of International (non-resident) Sportspersons in South Africa

Author: West, Craig Date: 2009 This thesis tests, firstly, the relevance of the OECD Model article 17 (the sportsperson article). Secondly, and accepting the current format of the sportsperson article in South African Double Tax Agreements (DTAs), the withholding tax applied ... Read more
Value creation through strategic cost management along the supply chain

Author: Chivaka, Richard Date: 2003 Bibliography: leaves 277-287. Read more