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Rwandan corporate reporting and international requirements.
(2009)
Literature suggests that countries should adopt the International Financial Reporting
Standards and the worldwide recommended narrative reporting in annual reports. However,
in developing countries, a range of prerequisites ...
The nature and extent of non-financial disclosure in the South African mining industry.
(2009)
Non-financial disclosures are of considerable interest and importance to the reporting
world and decision making. However, many companies fail to disclose adequate
information on their non-financial matters. The lack of ...
Section 31 : transfer pricing and thin capitalisation.
(2000)
The aim of this technical report is to provide a detailed and informative
understanding of transfer pricing and thin capitalisation.
The South African Act that is the subject of this technical report is the Income
Tax ...
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 ...
The use of earnings per share disclosures in annual financial statements by managers of South African equity unit trust portfolios as a performance indicator.
(2000)
The earnings per share ratio is often quoted in financial publications as an indictor
of how well a company has performed financially. However, there is much
controversy over the usefulness of earnings per share ...
Determination of the taxable income of certain persons from international transactions : transfer pricing.
(2004)
Many intra-firm transactions are non-market transactions and therefore lack a
market determined price. A transfer price is the price assigned to such nonmarket
intra-firm transfers. Transfer prices are especially important ...