Search
Now showing items 1-7 of 7
The arbitrage pricing theory in South Africa : an empirical study of the effect of pre-specified risk factors on share prices on the Johannesburg Stock Exchange.
(1993)
This study tests the Arbitrage Pricing Theory on the Johannesburg
stock Exchange (JSE). Following the McElroy and Burmeister (1988)
approach of pre-specifying a factor structure to be tested, a
possible set of factors ...
Segment reporting and trade unions in South Africa.
(1997)
During the early 1970's two trends emerged in the South African business environment. The
first trend was that the number of diversified enterprises started increasing, and the second
trend was that there was a steady ...
Secondary school accounting and accounting at university : with particular reference to an evaluation of the relevance of secondary school accounting in Natal to the first year accounting course at the University of Natal, Durban.
(1992)
This dissertation examines the teaching of Accounting in
secondary schools under the auspices of the Natal
Education Department (NED) and the influence that
exposure to Accounting at high school then has on the
performance ...
South African deferred tax practices within the context of positive and normative accounting theories.
(1993)
The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four ...
An analysis of transfer pricing theory and an investigation into the domestic transfer pricing practices of large listed South African industrial companies.
(1997)
An analysis of transfer pricing theory reveals that there are three main objectives of a transfer pricing system: the attainment of goal congruence, the facilitation of fair divisional performance evaluation and the promotion ...
The impact of the business purpose test on section 103(1)
(1999)
The aim of this collection of essays is to provide a detailed and critical commentary on and
analysis of the legislation and case law relating to the impact of the 'business purposes
test' on section 103(1) of the ...
A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test.
(1999)
The aim of this technical report is to provide a detailed and critical commentary on and
analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying
particular attention to the introduction of ...