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Browsing Auditing by Subject "Taxation -- Law and legislation -- South Africa"

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Investment appraisal : a critical review of the adjusted present value (APV) method from a South African perspective

Pienaar, A. (School of Accounting Sciences, University of Pretoria, 1998)

Since first developed by S C Myers, the adjusted present value (APV) approach has gained wide recognition as an acceptable method of discounting cash flows. Although a number of assumptions have to be made, there is merit ...
A South African perspective on the existence of an interest tax shield

Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)

This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...

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