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Browsing Financial Management by Type "Thesis"
Now showing items 1-20 of 31
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(University of Pretoria, 2018)The question of whether ownership matters remains an important one in corporate financial policy. The types of owners of the means of production in an economy and the extent to which ownership is concentrated or diffused ...
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(University of Pretoria, 2017)As a prerequisite for an informed decision, a company’s financial results are undoubtedly one of the most important aspects to be considered in a financial distress prediction model. To rely purely on financial results for ...
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(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 ...
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Behavioural aspects that influence business decision-making by management accounting professionals (University of Pretoria, 2019)In their traditional role as ‘bean-counters’, ‘scorekeepers’ and ‘controllers’, management accountants were frequently excluded from operational decision-making. Criticism by operational managers about management accountants’ ...
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(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 ...
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(University of Pretoria, 2020-09-16)The thesis investigated the relationship between multiple board characteristics and five performance and risk-management indicators. Following criticism against testing for linear relationships when it comes to corporate ...
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(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 ...
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(University of Pretoria, 2017)In the past two decades, corporate governance has received much attention from academics, investors and managers as well as from policymakers. This is mainly because of scandals and failures that have led to companies in ...
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(University of Pretoria, 2006-07-24)Please read the abstract in the section 00front of this document
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(University of Pretoria, 2019)Dividend payout decisions remain one of the key functional areas in corporate finance, as it involves the means by which shareholders receive returns on their investments. For many decades, the academic debate on payout ...
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(University of Pretoria, 2006-04-18)With the introduction of SFAS 95 in 1987, the cash flow statement became an integral part of financial reporting. With this a need arose for the development of ratios for the effective evaluation of the cash flow statement. ...
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(University of Pretoria, 2012-04-24)This thesis examines the impact of financial liberalisation on the capital structure of non-financial firms listed on the Johannesburg Stock Exchange (JSE). The research hypotheses have been formulated and tested by using ...
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(University of Pretoria, 2016)The study examined the momentum in the fundamentals of companies over time, and whether the information content in the momentum of the fundamentals improved the understanding of the long-standing price momentum and earnings ...
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(University of Pretoria, 2022)A reverse event study approach is used to investigate how the South African sovereign bond yield curve react to headline news. Abnormal return dates in the zero-coupon yields are identified using GARCH models on the daily ...
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(University of Pretoria, 2006-04-14)One of the most important change drivers to influence the working environment of management accountants during recent years has been the phenomenal development of information technology. This and other change drivers have ...
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(University of Pretoria, 2007-10-09)This study investigates the influence of Marshallian neo-classical economics on management accounting in South Africa and considers the impact this might have on the relevance of the subject. The investigation finds that ...
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(University of Pretoria, 2020)Previous studies have invoked information costs, the trade-off theory and the pecking-order theory as well as agency problems to explain capital structure and distribution strategies independently. However, the theories ...
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(University of Pretoria, 2013)This thesis examines three aspects of capital structure of manufacturing, mining and retail firms listed on Johannesburg Securities Exchange (JSE). Firstly, it tests for the validity of the pecking order, the static trade-off ...
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(University of Pretoria, 2014)This study investigates several of the mandatory disclosures for investments in associates. An important investigation of this study is whether or not the information content in disclosed fair values for investments in ...
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(University of Pretoria, 2015)is worldwide concern that people do not save enough towards retirement. To stimulate savings, tax incentives are a method employed by governments to encourage retirement savings. In this context, the asset allocation ...
Now showing items 1-20 of 31