Section Details


Original Research

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