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Browsing by UP Author "Brummer, Leon Marx"
Now showing items 1-20 of 20
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Szczygielski, Jan Jakub; Brummer, Leon Marx; Wolmarans, Hendrik Petrus; Zaremba, Adam (Routledge, 2020)We investigate whether macroeconomic factors adequately proxy for systematic influences in stock returns within the South African context. We also investigate whether a commonly used solution to factor omission in macroeconomic ...
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Szczygielski, Jan Jakub; Brummer, Leon Marx; Wolmarans, Hendrik Petrus (Emerald, 2020-11)PURPOSE : This study aims to investigate the impact of the macroeconomic environment on South African industrial sector returns. DESIGN/METHODOLOGY/APPROACH : Using standardized coefficients derived from time-series factor ...
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Brummer, Leon Marx; University of Pretoria. Dept. of Management Sciences (University of Pretoria, 1985-10-03)During the past several years we have seen a radical transformation of the needs of higher-level management. Organizations have continued, not only to grow, but also to diversify, to decentralize, to shift their mode of ...
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Shotter, Magdalena; Brummer, Leon Marx; Dennis, C.; Boshoff, A. (School of Accounting Sciences, University of Pretoria, 1998)This study investigates the strength of association of Economic Value Added with Shareholder Value and compares this association to that of traditional performance measures. It examines the correlation between MVA and EVA ...
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Toerien, Franz Eduard; Hall, J.H. (John Henry); Brummer, Leon Marx (Emerald, 2025)PURPOSE : This study investigates whether the disclosure of derivatives is value relevant in emerging markets and evaluates the effects of the 2008/2009 global financial crisis on the value relevance of derivative ...
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Nel, G.F.; Brummer, Leon Marx (Association for Professional Managers in South Africa, 2016-12)The purpose of this study was to develop a measurement instrument to measure the quality of Internet investor relations (IIR). This study will aid future research to examine IIR and provide guidance to companies in the ...
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Moyo, Vusani; Wolmarans, Hendrik Petrus; Brummer, Leon Marx (Faculty of Economic and Financial Sciences, University of Johannesburg, 2013-10)This study uses a sample of 49 manufacturing, 24 mining and 23 retail firms listed on the Johannesburg Stock Exchange during the period 2005-2010 to investigate the relationship between leverage and the firm’s key financial ...
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Tshipa, Johannes (Jonty); Brummer, Leon Marx; Wolmarans, Hendrik Petrus; Du Toit, Elda (University of Pretoria, Department of Economics, 2018-04-18)BACKGROUND : Premised on agency, resource dependence and stewardship theories, the study investigates empirically the existence of industry nuances in the relationship between corporate governance and financial performance ...
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Tshipa, Johannes (Jonty); Brummer, Leon Marx; Wolmarans, Hendrik Petrus; Du Toit, Elda (Emerald, 2018)PURPOSE : Considering that the Johannesburg Stock Exchange (JSE) has enacted in its Listings Requirements, compliance of listed firms to International Financial Reporting Standards (IFRS) and King Code of Good Corporate ...
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Van der Westhuizen, Elizabeth-Ann; Brummer, L.M., 1940-; Van Schalkwyk, Cornelis Hendrik (NISC Pty (Ltd) and Informa Limited (trading as Taylor and Francis Group), 2024)A reverse event study approach was used to investigate how the South African sovereign bond yield curve reacts to headline news. The change in daily yields, calculated as the difference between the natural log of zero-coupon ...
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Nel, George F.; Smit, Eon; Brummer, Leon Marx (University of Pretoria, Department of Economics, 2018-04-12)BACKGROUND : Information asymmetry manifests when one party has more or better information than the other. Information asymmetry is said not only to increase transaction costs and decrease liquidity, but also to diminish ...
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Dube, Tapiwa; Brummer, Leon Marx; Hall, J.H. (John Henry) (AOSIS, 2022-07-04)BACKGROUND : The notion that a company's ownership structure may affect performance and capital structure has been the attraction, but few studies have looked at the effect of black ownership (BO). AIM : This paper contributes ...
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Mvita, Mpinda Freddy; Brummer, Leon Marx; Wolmarans, Hendrik Petrus (Adonis and Abbey Publishers, 2021-12)The objective of this paper was to investigate whether companies listed in four sectors of the Johannesburg Stock Exchange (JSE) treated their financing and distribution policies differently and the interdependence thereof ...
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Szczygielski, Jan Jakub; Brummer, Leon Marx; Wolmarans, Hendrik Petrus (Taylor and Francis, 2020)This empirical paper comprehensively sets out the impact of underspecification on a key foundational concept in empirical finance, the linear factor model. It places emphasis on the extensive consequences of factor omission ...
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Sabela, Sibusiso Wellington; Brummer, Leon Marx; Hall, J.H. (John Henry); Wolmarans, Hendrik Petrus (University of Johannesburg, 2018-04-24)This study presents a three-stage approach in determining financial distress of companies listed on the Johannesburg Stock Exchange. A novel feature of the present study is that it deviates from a binary classification ...
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Elsevier, 2015-03)While prior research considers limited elements of the summarised financial informationreported for equity accounted associates under IAS 28, it does not address the collectiveor incremental value-relevance of these ...
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Wiley, 2016-06)Equity accounting is a controversial accounting treatment. Although fair value measurement represents a potential alternative measurement base, information content may be lost under a pure fair value measurement approach. ...
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Routledge, 2016)Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, ...
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Brummer, Leon Marx; Wolmarans, Hendrik Petrus (School of Accounting Sciences, UP, 1995)The aim of this study is to test whether a positive relationship exists between the debt on equity ratio (DER) and the expected return of a share, if beta and firm size is simultaneously tested as variables. An increase ...
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Louw, Elmarie; Hall, J.H. (John Henry); Brummer, Leon Marx (University of Johannesburg, 2016-07)The way a firm manages its working capital can have a decisive influence on the firm’s profitability and liquidity. In view of the prominent role that the retail industry plays in the South African economy, the purpose of ...
Now showing items 1-20 of 20