• Professional trait scepticism and behavioural bias in decision-making by financial professionals 

  De Klerk, Charisa (University of Pretoria, 2024-04)

  Professional scepticism has received attention from various stakeholders, such as policy-makers, regulators, practitioners, and the public, in the last few years. This interest was driven by various negative events which ...
• The influence of financial and non-financial sustainability on firm performance 

  Coetzee, Rholé (University of Pretoria, 2023-10-31)

  The importance of the synergy between a firm’s financial and non-financial sustainability performance is becoming increasingly crucial due to the shift towards enhancing its financial and non-financial performance. The ...
• The impact of news on the South African sovereign bond market 

  Van der Westhuizen, Elizabeth-Ann (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 ...
• Performance persistence of South African unit trust funds 

  Smith, Francois (University of Pretoria, 2021-10)

  The optimality of active or passively managed investment fund alternatives is a contentious topic in the field of investment management. The efficient market hypothesis states that active funds should not be able to ...
• Board characteristics, ownership concentration and value-added efficiency : a multi-theoretic contingency framework 

  Seligmann, Joanne (University of Pretoria, 2021)

  The importance of intellectual capital and the management of this resource is increasingly important to value creation owing to the shift from a product-based economy to a knowledge-based economy. The board of directors ...
• The relationship between retirement planning and financial advice in South Africa 

  Hlabati, Kedibone (University of Pretoria, 2020)

  Purpose: Retirement planning has been declining rapidly all over the world due to the shift of self-funding mechanisms, such as moving from a Defined Benefit (DB) plan to the Defined Contribution (DC) plan, where individuals ...
• The value relevance of goodwill and its disclosure for companies listed on the JSE 

  Louw, Elmarie (University of Pretoria, 2020)

  The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill ...
• The role and usage of suitable financial products for saving and investment purposes in South Africa 

  Sekgala, Eunice Raamabele (University of Pretoria, 2020)

  The study focused on examining the saving and investment behaviours of South Africans. There has been no extensive research in existing literature that has focused on this area of study. This study intends to extend the ...
• The value relevance of derivatives for South African listed companies 

  Toerien, Franz Eduard (University of Pretoria, 2020)

  This study investigates the use of derivatives by firms listed on the Johannesburg Stock Exchange (JSE) during 2005 to 2017, and the disclosure of derivative financial instruments on the financial statements of these ...
• Board characteristics and the financial performance and risk management of companies listed on the Johannesburg Stock Exchange 

  Kok, Gerrit S. (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 ...
• Inter-relationship between the capital structure and distribution policies of companies listed on the JSE 

  Mvita, Mpinda Freddy (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 ...
• The relationship between retirement planning and financial literacy in South Africa 

  Dhlembeu, Nyasha Tapiwa (University of Pretoria, 2018-10-31)

  There is a global shift with regard to the retirement provision of individuals as people have a greater responsibility towards their financial plans for retirement. Globally, there is a concern that people are not saving ...
• Distribution policy and creation of shareholders' wealth : a study of firms listed on the Johannesburg Stock Exchange 

  Munzhelele, Ntungufhadzeni Freddy (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 ...
• The Saving Behaviour of University Students in South Africa 

  Kekana, Mamekwa Katlego (University of Pretoria, 2014-10-31)

  This study was necessitated by the fact that, thus far, no prior research on the saving behaviour of young adults, particularly university students, had been undertaken in a South African context. The primary objective of ...
• Behavioural aspects that influence business decision-making by management accounting professionals 

  Enslin, Zacharias (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’ ...
• Underspecification in the macroeconomic Arbitrage Pricing Theory (APT) linear factor model and the role of the residual market factor 

  Szczygielski, Jan Jakub (University of Pretoria, 2018)

  The linear factor model is a building block of the Arbitrage Pricing Theory (APT). Macroeconomic factors may be used in linear factor models to proxy for the pervasive influences in returns. However, as the true return ...
• An analysis of effects of ownership on capital structure and corporate performance of South African firms 

  Dube, Tapiwa (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 ...
• The Impact of Macroeconomic Variables on Industrial Shares Listed on the JSE 

  Banda, Kamoto (University of Pretoria, 2017)

  This study investigates the causal relationships, both long run and short run between the Industrial Index 25 and some macroeconomic variables in South Africa. Quarterly data from all the variables was collected from 1995 ...
• An artificial intelligence model to predict financial distress in companies listed on the Johannesburg Stock Exchange 

  Van der Colff, Francois (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 ...
• Perceptions of retirement adequacy in Lesotho : behavioural and socio-economic influences 

  Nthebe, Tokiso Evaristus (University of Pretoria, 2017)

  Saving for retirement has become more complicated for employees due to the complexity of the financial decisions involved. Financial decision making is believed to be associated with a number of behavioural and socio-economic ...

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