13 articles in this issue
Gideon Els
AbstractNo abstract available.
Offiong H. Solomon
AbstractThis paper adapts a dynamic real business cycle model to examine the effect of fiscal policy on the relative size of the informal sector in Nigeria. The motivation for this paper is to provide an economic intuition on how fiscal policy has contrib... see more
Hentie A. van Wyk,Cobus Rossouw
AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon ... see more
Hsin-Yu Liang,Alan Reichert
AbstractThis study focuses on alternative ways to measure financial sector development and the external factors that both directly and indirectly influence economic growth. The empirical results based upon panel data from 1985 to 2003 for a sample of emer... see more
Joseph Amikuzuno
AbstractUnavailability of high frequency weekly or daily data compels most studies of price transmission in developing countries to use low frequency monthly data for their analyses. Analysing price dynamics, especially in agricultural markets, with month... see more
Karen Barac,Ben Marx,Tankiso Moloi
AbstractHigher education institutions are presently facing many challenges, ranging from economic and financial constraints to social and educational issues. Accordingly, sound management and governance are essential, and this brings the governance model ... see more
Abel E. Ezeoha
AbstractThis paper examines the impact of profitability on the financial leverage of firms operating in an unstable macroeconomic environment such as Nigeria. Using fixed and dynamic panel models, it finds consistent evidence that the profitability of a f... see more
Abel N. Sindano,Esau Kaakunga
AbstractThe study investigates the causal relationship between financial development and economic growth in Namibia. In order to test for the existence of long-run relationships between the variables, the study employs a cointegration and vector error cor... see more
Thea L. Voogt
AbstractVery little country-specific information is available on the effects of the global financial crisis on developing countries. This article focuses on the effects of the global financial crisis on the chief financial officers (CFOs) of the 40 larges... see more
Naum Aloyo,Arnold Wentzel
AbstractIn South Africa, there is still no clear policy of internationalisation of higher education, partly due to limited research. So far, only two efforts – at Nelson Mandela Metropolitan University (NMMU) in 2004 and Rhodes University in 2005 – have b... see more
Leonard C. Willemse
AbstractA wholesaler of petroleum products is prohibited in terms of section 12(2)(c) of Regulation 287 of the Petroleum Products Act, No. 120 of 1977, to own a retail licence for purposes other than that of training. As a result, petroleum companies make... see more
Lynette Olivier
AbstractAbstract not available.
Suzanne Kieviet
AbstractThe amounts set aside for the provision for employee-related contingent liabilities, such as the provision for leave pay, are often considerable. According to current Income Tax law, it is highly unlikely that the former employer (seller) will enj... see more