6 articles in this issue
Gideon Els
AbstractNo abstract available.
Ben Marx,Erica du Toit
AbstractThe developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process.... see more
Merwe Oberholzer,Gert van der Westhuizen
AbstractThe purpose of this study is to determine the relationship between bank efficiency estimates, measured by Data Envelopment Analysis (DEA), and bank performance, measured by the financial ratios included in the Du Pont analysis. Annual financial st... see more
Melville Saayman,Waldo Krugell
AbstractThe Wacky Wine Festival in Robertson, South Africa, is one of the country’s largest wine festivals. The uniqueness of this wine festival is that it takes place on an existing wine route where 48 wine farms actively participate in the event. Events... see more
Pieter G. Vosloo,Paul Styger
AbstractMany factors impacted the credit risk environment in the past decade, the most significant of which were the Basel II Capital Accord requirements. Foremost in the financial industry’s focus was, and still is, the implementation of these requiremen... see more
Lynette Olivier