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Theses and Dissertations (Financial Accounting): Recent submissions

Now showing items 21-40 of 68

Turnover of women audit managers in audit firms

Groenewald, Jurika (2019-01)

Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit ...
Regulating multinational enterprises (MNEs) transactions to minimise tax avoidance through transfer pricing : case of Zimbabwe

Mashiri, Eukeria (2018-11)

In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. ...
Maatstawwe vir die vergelyking van finansiële resultate van plaaslike owerhede

Swanevelder, Johannes Jacobus (1991)

The analysis and evalua t ion of disclosed financial and other re sul t s in t he fi nancial st at ements of l oc al au t hori t ies cannot be done without me asures. The se measu r es can be in the form of a local authori ...
SARS' powers with regard to tax clearance certificates

Msiza, Vusumuzi Frank (2017-02)

The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial ...
Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula

Majola, Zwakele (2015-11)

Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of ...
Relationship between Black Economic Empowerment (BEE) scores, revenue growth and profitability in JSE-listed companies

Mokgobinyane, Moshupi Vincent (2017-07)

Government introduced the Broad-based Black Economic Empowerment Act, No. 53 of 2003 and the Broad-based Black Economic Empowerment Codes of Good Practice (‘the Codes’) in 2007 to address the economic inequalities in ...
A comparative study between the three phases of retirement with regard to the practical retirement planning process

Van Beek, Renette (2016-05)

Retirement is a matter that seems to be underestimated by the majority of South Africans; as a result, they underestimate planning financially for it. Three phases, namely pre-retirement, close-to-retirement and post-retirement, ...
Non-academic factors contributing towards performance of postgraduate open distance learning accounting students

Aboo, Fazana (2017)

South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, ...
Ecological taxation and South Africa's agricultural sector : international developments and local implications

Westraadt, Petrus (2017-02)

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected ...
Fair value implementation challenges facing small and medium-sized entities in the agricultural sector in Ghana

Agyemang, Joseph Kwasi (2016-12)

In recent times, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this ...
The impact of earnings announcements on share prices of mining companies listed on the Johannesburg Stock Exchange

Maraisane, Phomolo (2016-12)

The study examined the impact of earnings announcements on the share price of selected mining companies using the most recent data from the Johannesburg Stock Exchange. This study covered a period from 1 January 2011; ...
Lobbying of the accounting standard-setter by South Africa companies

Gaie-Booysen, Felicia (2016-06)

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African ...
The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia

Klink, Petra (2016-05-27)

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International ...
An application guideline for the fair value accounting of biological assets

Van Biljon, Marilene (2016-06)

Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these ...
Recognition, measurement and reporting for cap and trade schemes in the agricultural sector

Maina, Peter Njuguna (2016-05)

The pressing global demand to transform to a low-carbon business community, which is required by the urgency of mitigating climate change, significantly alters the operating procedures for carbon emitters and carbon revenue ...
The determination and disclosure of the contribution of turnover rent to lessor revenue in the South African retail property sector

Kruger, Leopold Ferreira (2016-02)

The research intends to assess the availability of information to determine the contribution of turnover rent to lessor revenue as the publicly available information on building performance, and in specific turnover rent, ...
Factors influencing the financing of South Africa's National Health Insurance

Gani, Shenaaz (2015-06)

With the advent of the new National Health Act, health care in South Africa is at a critical point as this will be the first time in history that a National Health Insurance is being implemented in this country. Globally ...
A costing system for the construction industry in Southern Africa

Mushonga, Evans (2015-03)

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems ...
The appropriateness of rules-based headline earnings guidance for listed property entities on the JSE Limited

Sikhwivhilu, Tendani (2015-02)

The disclosure of headline earnings is one of the JSE Limited (JSE)’s listing requirements. All listed entities are required to comply with this disclosure requirement. Guidance in the form of The Circular on headline ...
The usefulness of the annual report for public entities in South Africa with specific reference to the Africa Institute of South Africa

Moloi, Makgala Alina (2015-06)

Public entities are faced with the problem of increasing the interest of stakeholders in their annual reports. The aim of this study was to identify the stakeholders of AISA who use the annual report, to investigate ...

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