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| Issue |
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| Vol 5, No 1 (2012) |
A critical analysis of the concepts ‘Permanent Establishment’ and ‘Foreign Business Establishment’ |
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Linda van Schalkwyk, Rozelle van Schaik |
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| Vol 5, No 1 (2012) |
The effect of financial capital on inner-city street trading |
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Chris Callaghan |
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| Vol 5, No 1 (2012) |
Die toepaslikheid van deeltitelheffings in Suid-Afrika |
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Christiaan Smit, Merwe Oberholzer, Suria Ellis |
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| Vol 5, No 1 (2012) |
Determining the residency of companies: Difficulties in interpreting ‘place of effective management’ |
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Nirupa Padia, Warren Maroun |
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| Vol 5, No 1 (2012) |
An analysis of compensation collected for the depletion of Angola’s oil resources |
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Pieter van der Zwan |
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| Vol 5, No 1 (2012) |
Improved investment performance using the portfolio diversification index |
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Francois van Dyk, Gary van Vuuren, Paul Styger |
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| Vol 5, No 1 (2012) |
The relationship between the forward and realised spot exchange rate in South Africa |
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Chris van Heerden, André Heymans |
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| Vol 5, No 1 (2012) |
The price puzzle and the role of South African monetary policy in Botswana and Namibia |
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Philippe Burger, Helvi Fillipus, Innocent Molalapata |
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| Vol 5, No 1 (2012) |
The effects of the National Credit Act and the global financial crisis on domestic credit extension: Empirical evidence from South Africa |
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Chimwemwe Chipeta, Douglas Mbululu |
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| Vol 5, No 1 (2012) |
Cash flow related indicators of business sustainability |
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Nicolette Brouwer |
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| Vol 5, No 1 (2012) |
The influence of the economic recession on visitors to the Kruger National Park |
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Marco Scholtz, Melville Saayman, Martinette Kruger |
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| Vol 5, No 1 (2012) |
South African firm-level evidence of the links between finance and efficiency |
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Waldo Krugell, Marianne Matthee |
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| Vol 5, No 1 (2012) |
Determinants of visitor expenditure at the Tsitsikamma National Park |
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Martinette Kruger, Melville Saayman, Bianca Manners |
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| Vol 5, No 1 (2012) |
Retirement saving behaviour of young adults in the financial services sector |
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Hugue Nkoutchou, Riëtte Eiselen |
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| Vol 4, No 2 (2011) |
The effect of fiscal policy on the size of the informal sector in Nigeria |
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Offiong H. Solomon |
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| Vol 4, No 2 (2011) |
Accounting practitioners’ views on the proposed “Micro GAAP”: A South African perspective |
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Hentie A. van Wyk, Cobus Rossouw |
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| Vol 4, No 2 (2011) |
Exploring the finance and growth relationship for emerging market economies |
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Hsin-Yu Liang, Alan Reichert |
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| Vol 4, No 2 (2011) |
Spatial price transmission analysis in Ghanaian agricultural markets: Does the data frequency improve our estimation? |
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Joseph Amikuzuno |
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| Vol 4, No 2 (2011) |
Corporate governance practices at South African higher education institutions: An annual report disclosure analysis |
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Karen Barac, Ben Marx, Tankiso Moloi |
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| Vol 4, No 2 (2011) |
Financial leverage decisions in an era of corporate earnings down-turn and financial market instability: The Nigerian experience |
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Abel E. Ezeoha |
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| Vol 4, No 2 (2011) |
The direction of possible causal relationship between financial development and economic growth in Namibia |
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Abel N. Sindano, Esau Kaakunga |
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| Vol 4, No 2 (2011) |
The effects of the global financial crisis on top 40 company CFO's |
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Thea L. Voogt |
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| Vol 4, No 2 (2011) |
The expenditure and foreign revenue impact of international students on the South African economy |
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Naum Aloyo, Arnold Wentzel |
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| Vol 4, No 2 (2011) |
Die inkomstebelastinghantering van aanvangsfranchisefooie betaalbaar in die Suid-Afrikaanse petroleumbedryf |
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Leonard C. Willemse |
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| Vol 4, No 2 (2011) |
Assessments under the Tax Administration Bill |
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Lynette Olivier |
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| Vol 4, No 2 (2011) |
Die verkoop van 'n besigheid as lopende saak: Belasting en arbeidsreg probleme met “voorsienings” |
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Suzanne Kieviet |
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| Vol 4, No 3 (2011) |
Two-sided markets: An application to mobile termination in South Africa |
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Nicola Theron, Johann van Eeden |
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| Vol 4, No 3 (2011) |
Theory and practice in the use of merger remedies: Considering South African experience |
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Genna Robb, Avias Ngwenya |
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| Vol 4, No 3 (2011) |
The assessment of joint purchasing: Can too much ‘buying power’ ever be a problem |
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Paul Anderson, Fatima Fiandeiro, Keshav Choudhary |
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| Vol 4, No 3 (2011) |
Administrative penalties: Impact and alternatives |
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Jason Aproskie, Sha’ista Goga |
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| Vol 4, No 3 (2011) |
Bargaining power and market definition: A reflection on two mergers |
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Simon Roberts, Catherine Corbett, Reena das Nair |
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| Vol 4, No 3 (2011) |
Does import parity pricing constitute evidence of excessive pricing and what are the consequences of attempting to remedy it? |
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Richard Murgatroyd, Simon Baker |
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| Vol 4, No 1 (2011) |
Re-evaluation of the platinum SDI: A critical commentary |
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Ernst Drewes, Ewert Kleynhans |
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| Vol 4, No 1 (2011) |
The company as a responsible corporate citizen: An analysis of the board’s commitment to sustainability |
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Ben Marx, Vanessa Van Dyk |
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| Vol 4, No 1 (2011) |
Shift-share analysis of production in the manufacturing industry of South Africa’s Southern District Municipality |
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Ewert Kleynhans, Moloto J. Sekhobela |
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| Vol 4, No 1 (2011) |
An investigation into the extent to which the National Senior Certificate equips university finance students with required skills |
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Annelie Oosthuizen, Riëtte Eiselen |
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| Vol 4, No 1 (2011) |
Customer and organisational value added through customer experience differentiation |
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Adri Drotskie |
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| Vol 3, No 2 (2009) |
Determinants of visitor spending: The Wacky Wine Festival as a case study |
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Melville Saayman, Waldo Krugell |
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| Vol 3, No 2 (2009) |
The process approach to the management of loan portfolios |
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Pieter G. Vosloo, Paul Styger |
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| Vol 3, No 2 (2009) |
The “trade” requirement for income tax purposes: A reappraisal (CSARS v Smith 65 SATC 6) |
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Lynette Olivier |
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| Vol 3, No 2 (2009) |
The impact of accounting standards developments and financial reporting complexities on the audit committee |
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Ben Marx, Erica du Toit |
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| Vol 3, No 2 (2009) |
The influence of efficiency estimates on the financial ratios of South African listed banks |
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Merwe Oberholzer, Gert van der Westhuizen |
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| Vol 3, No 1 (2009) |
Financing the development of poor communities in the Northern Cape of South Africa: An analytical framework for the study of Livestock Banks |
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Ana Marr |
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| Vol 3, No 1 (2009) |
Size matters: Comparing the competitiveness of manufacturers of various sizes in South Africa |
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Ewert Kleynhans |
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| Vol 3, No 1 (2009) |
Do waiters get their fair share? A case study on the working conditions of waiters |
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Derick Blaauw, Kotie Viljoen |
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| Vol 3, No 1 (2009) |
The socio-economic impact of the Klein Karoo National Arts Festival (KKNK) |
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Louwrens van der Merwe, Melville Saayman, Andrea Saayman |
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| Vol 3, No 1 (2009) |
Unemployment in South Africa 1970 – 2002: The development of a configuration concern for future employment |
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Christie Schoeman, Phillip Blaauw |
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| Vol 2, No 2 (2008) |
Narrative reporting of intellectual capital by the New Zealand local government sector |
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Annika Schneider, Grant Samkin |
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| Vol 2, No 2 (2008) |
The influence of location on the competitiveness of South African industries |
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Ewert Kleynhans, Ernst Drewes |
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| Vol 2, No 2 (2008) |
The value of accounting discourse in conditions of accelerating change |
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Heli Hookana |
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| Vol 2, No 2 (2008) |
The causal relationship between government revenue and expenditure in Namibia |
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Joel H. Eita, Daisy Mbazima |
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| Vol 2, No 2 (2008) |
The value and accounting premium for South African-listed shares |
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Jürgen Ernstberger, Christian Heinze, Oliver Vogler |
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| Vol 2, No 1 (2008) |
Does the financial market lead the business cycle in South Africa? |
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Ilsé Botha |
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| Vol 2, No 1 (2008) |
The historically realised equity risk premium as a guide to future expectations in an emerging market: The case of South Africa |
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Jesse de Beer |
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| Vol 2, No 1 (2008) |
The changing role of management accounting systems towards value creation |
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Edita Gimžauskienė, Loreta Valančienė |
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| Vol 2, No 1 (2008) |
Monetary policy transparency and financial market forecasts in South Africa |
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Vivek Arora |
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| Vol 2, No 1 (2008) |
Adding shareholder value through dividend policy: Evidence from the United Kingdom on tax-based shareholder clienteles |
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Sheila Killian |
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| Vol 1, No 2 (2007) |
Corporate governance practices at higher education institutions in South Africa |
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Ben Marx |
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| Vol 1, No 2 (2007) |
Debating the methodologies of accounting for financial and non-financial contracts |
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Daniël Coetsee |
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| Vol 1, No 2 (2007) |
Empirical value relevance of German GAAP and IFRS |
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H. Alexander Schiebel |
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| Vol 1, No 2 (2007) |
The engagement decision in medium audit practice in South Africa |
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Dirk A. Steyn, Thea L. Voogt, Ben Marx |
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| Vol 1, No 2 (2007) |
Accountancy in the midst of a surplus-value-adding inter-functional development process |
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Heli Hookana |
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| Vol 1, No 1 (2007) |
An analysis of fixed capital formation in South Africa since 1994 |
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Sivan Chetty |
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| Vol 1, No 1 (2007) |
Does the GAAP-shoe fit not-for-profit organisations or is it causing them blisters? |
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Cobus Rossouw |
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| Vol 1, No 1 (2007) |
The ranking of dimensions for project-management efficiency in the public sector |
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Hardus van Zyl |
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| Vol 1, No 1 (2007) |
A macroeconomic model for South Africa: A non-linear econometric modelling approach |
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Marinda Pretorius, Ilse Botha |
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| Vol 1, No 1 (2007) |
Interest rate stepping: Theory and evidence |
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Sylvester Eijffinger, Eric Schaling, Willem Verhagen |
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