Theses and Dissertations (Financial Management)
Purpose: Retirement planning has been declining rapidly all over the world due to the shift of self-funding mechanisms, such as moving from a Defined Benefit (DB) plan to the Defined Contribution (DC) plan, where individuals .
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill .
The study focused on examining the saving and investment behaviours of South Africans. There has been no extensive research in existing literature that has focused on this area of study. This study intends to extend the .
This study investigates the use of derivatives by firms listed on the Johannesburg Stock Exchange (JSE) during 2005 to 2017, and the disclosure of derivative financial instruments on the financial statements of these .
The thesis investigated the relationship between multiple board characteristics and five performance and risk-management indicators. Following criticism against testing for linear relationships when it comes to corporate .
Previous studies have invoked information costs, the trade-off theory and the pecking-order theory as well as agency problems to explain capital structure and distribution strategies independently. However, the theories .
There is a global shift with regard to the retirement provision of individuals as people have a greater responsibility towards their financial plans for retirement. Globally, there is a concern that people are not saving .
Dividend payout decisions remain one of the key functional areas in corporate finance, as it involves the means by which shareholders receive returns on their investments. For many decades, the academic debate on payout .
This study was necessitated by the fact that, thus far, no prior research on the saving behaviour of young adults, particularly university students, had been undertaken in a South African context. The primary objective of .
In their traditional role as ‘bean-counters’, ‘scorekeepers’ and ‘controllers’, management accountants were frequently excluded from operational decision-making. Criticism by operational managers about management accountants’ .
The linear factor model is a building block of the Arbitrage Pricing Theory (APT). Macroeconomic factors may be used in linear factor models to proxy for the pervasive influences in returns. However, as the true return .
The question of whether ownership matters remains an important one in corporate financial policy. The types of owners of the means of production in an economy and the extent to which ownership is concentrated or diffused .
This study investigates the causal relationships, both long run and short run between the Industrial Index 25 and some macroeconomic variables in South Africa. Quarterly data from all the variables was collected from 1995 .
As a prerequisite for an informed decision, a company’s financial results are undoubtedly one of the most important aspects to be considered in a financial distress prediction model. To rely purely on financial results for .
Saving for retirement has become more complicated for employees due to the complexity of the financial decisions involved. Financial decision making is believed to be associated with a number of behavioural and socio-economic .
This study empirically examines the impact of capital structure on the profitability of the industrial firms listed on the JSE over a period 2006-2015. The sample consists of 52 industrial companies with a complete data .
In the past two decades, corporate governance has received much attention from academics, investors and managers as well as from policymakers. This is mainly because of scandals and failures that have led to companies in .
Financial literacy has been identified in previous studies as an area that has not been researched extensively in South Africa. This is particularly true for Black South Africans who have been previously disadvantaged and .
This study presents a three-tiered approach to determine financial distress in companies listed on the Johannesburg Stock Exchange. The objective of this unique approach is to contribute to the existing knowledge base in .
The study examined the momentum in the fundamentals of companies over time, and whether the information content in the momentum of the fundamentals improved the understanding of the long-standing price momentum and earnings .
Mortgages and Loans
This study investigates the use of derivatives by firms listed on the Johannesburg Stock Exchange JSE during 2005 to 2017, and the disclosure of derivative financial instruments on the financial statements of these. Selection of a right dissertation topics in financial management not only intimidate students through its complex terminologies but also create awe due to the sheer nature of the concepts involved.
How relevant is GAAP Money Measurement in valuation of employee morale and productivity? A quantitative/ qualitative analysis.