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Gretha Steenkamp and Nicolene Wesson
Researchers in developed countries have questioned whether share repurchase activity influences internal investment. The aim of this study was to investigate the relationship between share repurchases and internal investment (defined as capital expenditu...
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Gretha Steenkamp,Mareli Dippenaar,Carine Fourie,Danie Franken
AbstractOrientation: The Johannesburg Stock Exchange (JSE), the Companies Act of 2008 (the Act) and the third King Report on Corporate Governance(King III) require disclosure on the share-based remuneration of directors of listed Sout...
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Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors can affect executiv...
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Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa
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Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countrie...
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Rudie Nel,Shene Steenkamp
AbstractThe location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease,...
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Shené Steenkamp,Rudie Nel
AbstractThe classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud compu...
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Petra Warffemius,Lukas Kruger,Gretha Steenkamp
AbstractThe South African Institute of Chartered Accountants (SAICA) developed the Academic Traineeship Programme (ATP) to give trainee chartered accountants (CAs) the opportunity to complete one of their three training years in an academic environment. ...
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Sybil Smit,Gretha Steenkamp
AbstractSAICA developed a competency framework prescribing competencies a chartered accountant should master before qualifying. These competencies include compulsory, elective and residual skills (this study focused on compulsory skills: accounting and e...
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Gretha Steenkamp
AbstractThe completion of a Certificate of Theory in Accounting (CTA) is an essential and challenging part of qualifying as a chartered accountant (CA) in South Africa. The objective of this research was to determine how certain pre-admission student cha...
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