Browsing Financial Management by Supervisor "Gouws, Daan G."

Browsing Financial Management by Supervisor "Gouws, Daan G."

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  • Applying the representational theory of measurement to accounting 
    Musvoto, Saratiel Wedzerai (University of Pretoria, 2009-04-20)
    For many years, accounting discourse has been concerned with the measurement of attributes of accounting events. The concept of measurement forms one of the central pillars on which the preparation of financial statements ...
  • Beholding Value for Financial Decision-Making 
    Marais, Desmond Dawid (University of Pretoria, 2014)
    In behavioural finance, a substantial body of work exists about what motivates a decision-maker at the moment of choice. Yet what is often overlooked is that there is a whole lengthy part of the decision-making process ...
  • Corporate annual reports (CARS) : accounting practices in transition 
    Cronje, C.J. (Christo Johannes) (University of Pretoria, 2008-02-18)
    The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study ...
  • Corporate sustainability consciousness : a climate change perspective 
    Reyers, Michelle (University of Pretoria, 2009-09-07)
    Climate change is increasingly acknowledged as one of the greatest threats facing humanity in the 21st century. Given the enormity of the potential impact of global warming, worldwide collective action from all sectors of ...
  • The hidden constituents of cost of capital 
    Van Aswegen, Anina (University of Pretoria, 2011)
    The concept of capital has been a much debated issue throughout economic, accounting and finance history. In economics it was defined as the financial resources utilised by companies while other definitions indicated it ...
  • Integrity issues of information created by book entries 
    Van der Poll, Huibrecht Margaretha (University of Pretoria, 2003)
    Book entries are vehicles used in accounting to accommodate non-cash transactions, timing differences and provisions. The use of book entries is a normal activity in accounting and may have their origin in accrual accounting. ...
  • The rationality of retirement preservation decisions : towards a scientific model 
    Reyers, Michelle; D14/4/519/tm (University of Pretoria, 2013)
    There is worldwide concern that individuals are not saving sufficiently for retirement. Low savings rates, coupled with a lack of preservation of retirement funds when individuals move jobs, could have adverse repercussions ...
  • Redesigning the balanced scorecard model : an African perspective 
    Khomba, James Kamwachale (University of Pretoria, 2011-10-14)
    The Kaplan and Norton’s (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as ...
  • Risk sharing for mortgage finance through default insurance for low-income households in South Africa 
    Raphadu, Charles M. (University of Pretoria, 2015)
    The study explores the business of mortgage default insurance for residential property finance as a potential innovation in the South African housing finance system. The commercial viability (in terms of post-tax earnings) ...
  • Towards a classification framework for accounting information 
    Van der Poll, Huibrecht Margaretha (University of Pretoria, 2008-08-06)
    This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially ...
  • Towards a financial literacy model as a coordinating interface between financial information and decision makers 
    Shuttleworth, Christina Cornelia (University of Pretoria, 2009-10-09)
    The purpose of this study is to investigate how a financial literacy interface model could contribute towards the comprehensibility of financial information to decision makers in organisations. The way individuals and ...