Now showing items 1-5 of 5
The impact of industry classification on the valuation accuracy of multiples in the South African capital market
(The Clute Institute, 2013-01)
Although multiples are used extensively in practice, empirical guidance in emerging markets is limited in this regard. In terms of valuation accuracy, the impact of peer group selection by way of industry classification ...
Consolidation of the number of treasury shares : the South African experience
Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant ...
Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa
(AOSIS Publishing, 2016)
This study investigated the relationship between share returns and nine variables that had been proven to influence returns in previous research, using a multiple regression analysis. These variables are size, leverage, ...
An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies
(AOSIS Publishing, 2018)
Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016. Country-by-country reporting will be applicable to all MNEs ...
Determinants of the quality of internet investor relations – a study of companies listed on the JSE#
Investor relations is the field of management that is concerned with the relationships between companies and investors, and as such involves a wide variety of information types, for example mandatory, voluntary, financial, ...