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Browsing Research Articles (Financial Management) by Type "Article"
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Botha, Gideon; Du Toit, Elda
(University of Johannesburg, 2017-06)
The implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to adversely affect the profitability of the health care industry. This could force management ...
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De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Hall, J.H. (John Henry)
(Faculty of Economic and Management Sciences University of Pretoria, 2006-03)
This study highlights the importance of economic profits (EVA) and their long-term effects on shareholder value (MVA). South African companies listed on the JSE were analysed and it is evident that the relative measure of ...
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Matemane, Matwale Reon; Moloi, Tankiso; Adelowotan, Michael
(MDPI, 2022-10-17)
Economic, social and governance (ESG) have become topical subjects amidst the deleterious
effects of climate change, inequality and similar pressing challenges facing the people and the planet.
The main objective of this ...
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De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); De Jager, P.
(College of Economic and Management Sciences, University of South Africa, 2007-08)
The balanced scorecard has proved itself as a valuable strategic tool in
measuring not only the financial performance, but also the customer
focus, internal business processes and learning and growth of a
company. To ...
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Hall, J.H. (John Henry); Geyser, J.M. (Judith Mariette)
(Agricultural Economics Association of South Africa, 2004-09)
This article examines the introduction of Economic Value Added (EVA) as a performance measure that South African wine co-operatives can use to determine whether value has been created for members. A detailed explanation ...
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Jansen van Vuuren, Liesel; Reyers, Michelle; Van Schalkwyk, Henco
(Unisa Press, 2017)
The study investigates how regulatory changes infl uence the role of risk management in insurance companies, more specifi cally the impact which
Pillar II of Solvency Assessment and Management (SAM) may have on
risk ...
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Hall, J.H. (John Henry); Millard, Sollie M.
(Investment Analysts Society of Southern Africa, 2002)
No abstract available
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Cronje, C.J. (Christo Johannes); Vermaak, Frans N.S.
(Juta, 2004-09)
This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the ...
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Vermaak, Frans N.S.; Cronje, C.J. (Christo Johannes)
(School of Accounting Sciences, UP, 2001)
This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. ...
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Khomba, James Kamwachale; Vermaak, Frans N.S.
(Academic Journals, 2012-03-07)
Lately, there have been various discussions about the values of the African Ubuntu philosophy in many
aspects as it relates to issues of human relationships, business ethics and corporate governance. As a
governing ...
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Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2005)
Business simulations are increasingly used to facilitate knowledge transfer in management education. Although such simulations have already been widely applied in other disciplines, this method of facilitating learning has ...
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Wolmarans, H.P. (Hendrik Petrus)
(Unisa Press, 2006)
Business simulations provide a teaching method that typically yields (1) more hands-on experience, (2) a higher level of excitement, (3) a higher noise level (and yet a lower incidence of problems), and (4) more commitment ...
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Wolmarans, H.P. (Hendrik Petrus)
(Investment Analysts Society of Southern Africa, 2001)
This study investigates the results of portfolios set up in accordance with a number of strategies which all require only a small number of
shares. A comparison is done of strategies based on dividend yield on the one ...
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Hall, J.H. (John Henry); Millard, Sollie M.
(Juta, 2010-03)
This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities ...
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Hall, J.H. (John Henry); Mutshutshu, Tendani
(Virtus Interpress, 2013)
An analysis of the prior literature revealed few studies on the capital budgeting practices of state-owned companies (SOCs). The goal of this study was therefore to investigate the capital budgeting techniques employed by ...
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De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(Virtus Interpress, 2013-11-29)
Past research on capital structure was spearheaded by the ground-breaking models of Nobel Prize laureates Modigliani and Miller. However, little research has been done on the application of their and other theories to ...
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Szczygielski, Jan Jakub; Charteris, Ailie; Obojska, Lidia; Brzeszczynski, Janusz
(Elsevier, 2024-08)
The phases of a crisis are critical to understanding its evolution. We construct an economic agent-determined machine learning-based Google search index that associates search terms with uncertainty to isolate COVID-19-related ...
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De Beer, Johan
(Virtus Enterpress, 2009)
The introduction of single stock futures to a market presents the opportunity to assess an individual company’s response to futures trading directly, in contrast to the market-wide impact obtained from index futures studies. ...
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Du Toit, Elda
(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2008)
Fraud and corruption in companies is a serious problem in this day and age. One only needs to
think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious
ways to defraud their customers, ...
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Du Toit, Elda; Vermaak, Frans N.S.
(Virtus Interpress, 2015)
Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial ...