Ferreira, Petrus Hendrik (Petri); De Villiers, Charl Johannes(Emerald, 2011)
PURPOSE – The purpose of this paper is to investigate whether an association exists between a firm’s black economic empowerment (BEE) score and its share returns. DESIGN/METHODOLOGY/APPROACH – The study uses linear regression ...
Van der Merwe, Cara Maria; Ferreira, Petrus Hendrik (Petri)(Department of Economics, University of Pretoria, 2014)
The black economic empowerment (BEE) score consists of seven elements, namely ownership,
management control, employment equity, skills development, preferential procurement, enterprise
development and socio-economic ...
Molate, Mosie Constance; De Klerk, Marna; Ferreira, Petrus Hendrik (Petri)(Virtus Interpress, 2014)
Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African ...
Ferreira, Petrus Hendrik (Petri)(University of Pretoria, 2009-04-09)
During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year ...
Oberholzer, Ruanda; Ferreira, Petrus Hendrik (Petri)(Eagle Publishers, 2005-10)
This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
