South African Journal of Accounting Research, Volume 32, Issue 1 (2018)

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South African Journal of Accounting Research, Volume 32, Issue 1 (2018)

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Articles

Article
Fair value accounting by listed South African companies in the non-financial sector
M. H.Y. Razak & L. J. Stainbank
Pages: 1-24
Published online: 21 Jul 2017
AbstractforFair value accounting by listed South African companies in the non-financial sector | Full Text | References | PDF (233.8 KB)
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Article
An investigation into the normal tax implications of a carried interest in South Africa
Ellané van Wyk & Tertius Troost
Pages: 25-45
Published online: 31 Jul 2017
AbstractforAn investigation into the normal tax implications of a carried interest in South Africa | Full Text | References | PDF (353.3 KB)
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Article
Share-based incentives for South African CEOs: Trends 2002−2015
Gretha Steenkamp & Nicolene Wesson
Pages: 46-70
Published online: 11 Jan 2018
AbstractforShare-based incentives for South African CEOs: Trends 2002−2015 | Full Text | References | PDF (809.1 KB)
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Article
Investor tax-driven preferences for dividends and share repurchases of listed companies
Rudie Nel
Pages: 71-87
Published online: 11 Jan 2018
AbstractforInvestor tax-driven preferences for dividends and share repurchases of listed companies | Full Text | References | PDF (341.5 KB)
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Article
A liabilities approach to the likelihood of liquidation in business rescue
Wesley Rosslyn-Smith & Marius Pretorius
Pages: 88-107
Published online: 11 Jan 2018
AbstractforA liabilities approach to the likelihood of liquidation in business rescue | Full Text | References | PDF (751.8 KB)
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