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Browsing Research Articles (Financial Management) by Issue Date
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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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Hall, J.H. (John Henry)
(School of Accounting Sciences, University of Pretoria, 1999)
It is widely accepted that the primary objective or goal of a firm is to maximise the value of its shareholders' equity. In management's attempts to increase shareholder value as measured by the market value of a company, ...
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Gouws, Daan G.; Lucouw, Pierre
(School of Accounting Sciences, UP, 2000)
Thinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of accounting data and its relationship to certain ...
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Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2000)
A number of portfolio strategies have been proposed, based on the dividend yield of a small number of large companies. It has been suggested that, by following any one of these strategies, a return that is superior to that ...
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Hall, J.H. (John Henry)
(Faculty of Economic and Management Sciences, University of Pretoria, 2000-09)
Given the importance of capital investment, not only for the country as a whole but the creation of shareholder wealth by individual firms, it is vital to investigate the practices used to evaluate these projects. The ...
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Geyser, Judith Mariette; Lowies, Gert Abraham (Braam)
(School of Accounting Sciences, UP, 2001)
Economic events and key economic variables affect stock markets on a daily basis. Inflation is one such economic variable that influences share prices to some extent. This article focuses on two SADC countries, South Africa ...
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Wolmarans, H.P. (Hendrik Petrus)
(Investment Analysts Society of Southern Africa, 2001)
This study investigates the results of portfolios set up in accordance with a number of strategies which all require only a small number of
shares. A comparison is done of strategies based on dividend yield on the one ...
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Vermaak, Frans N.S.; Cronje, C.J. (Christo Johannes)
(School of Accounting Sciences, UP, 2001)
This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. ...
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De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Van Niekerk, M.C.
(School of Accounting Sciences, UP, 2001)
In an educational environment in which global trends prompt educators to consider alternative approaches to teaching and learning, new ways should be found to educate more efficiently and effectively. In line with this ...
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Gouws, Daan G.; Cronje, C.J. (Christo Johannes)
(School of Accounting Sciences, UP, 2001)
Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management's decisions are reflected in accounting information. The user of accounting information has a ...
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Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2001)
In recent years, investment management education has become increasingly relevant. As a result of this development, it is essential that various role players should be consulted to ensure that investment management is ...
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Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2001)
The Internet is becoming increasingly important in our daily lives. So, too, is the ease of communication by means of television. The power of these two technological tools in education has been combined in so-called ...
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Hall, J.H. (John Henry)
(Faculty of Economic and Management Sciences, University of Pretoria, 2001-06)
In determining the feasibility of projects where capital investments are concerned, various methods are used. The focus of these methods is on return per se, so it is often asked to what extent any of these methods take ...
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Hall, J.H. (John Henry); Millard, Sollie M.
(Investment Analysts Society of Southern Africa, 2002)
No abstract available
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Gouws, Daan G.; Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2002)
Student failure in tertiary education costs taxpayers and donors large sums each year. The cost of quality can be substantial, but it can also be a source of significant savings. This study attempts to provide a framework ...
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Wolmarans, H.P. (Hendrik Petrus)
(School of Accounting Sciences, UP, 2003)
It is generally accepted that the payment of dividends is the most important and most widely used instrument for the distribution of value to shareholders. Shareholders also prefer to receive regular dividends rather than ...
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Gouws, Daan G.; Rehwinkel, A.
(School of Accounting Sciences, UP, 2004)
Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general ...
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De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden); Hall, J.H. (John Henry)
(School of Accounting Sciences, UP, 2004)
It is generally believed that in order to maximise value for shareholders, companies should strive towards maximising MVA (and not necessarily their total market value). The best way to do so is to maximise the EVA, which ...
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Gouws, Daan G.; Van der Poll, Huibrecht Margaretha
(School of Accounting Sciences, UP, 2004)
We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those ...
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Hall, J.H. (John Henry); Geyser, J.M. (Judith Mariette)
(Agricultural Economics Association of South Africa, 2004-09)
This article examines the introduction of Economic Value Added (EVA) as a performance measure that South African wine co-operatives can use to determine whether value has been created for members. A detailed explanation ...