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Talira Naidoo,Adnan Patel,Nirupa Padia
AbstractBusiness rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article ...
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Lucien O. Dimi,Nirupa Padia,Warren Maroun
AbstractThis article provides an account of the extent to which South African annual reports, as at the end of 2010, comply with the fundamental and enhancing qualitative characteristics of decision-useful information. Using the frameworks provided by th...
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Elmarie Papageorgiou,Nirupa Padia,Yaeesh Yasseen
AbstractOrganisations are constantly striving to maximise shareholder wealth by improving the effectiveness and efficiency of operations. Since the early 1980s, there has been an emerging trend to outsource functions considered to be non-core. These tren...
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Theophilus S. Makiwane,Nirupa Padia
AbstractFollowing the release of the King III report on Corporate Governance for South Africa, which became effective in March 2010, South African companies are expected to embrace the concept of integrated reporting in terms of which they are required t...
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Nirupa Padia,Warren Maroun
AbstractEven South Africa?s Income Tax Act No. 58 of 1962 uses the terminology ?place of effective management? when determining the residency of companies. This term is not, however, defined in the said legislation and there is no South African case law ...
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