Southern African Business Review最新文献_第4页

Assessment of the Financial Reporting Quality of South African and Indian Listed Companies 南非和印度上市公司财务报告质量评价

IF 0.6

Southern African Business Review Pub Date : 2020-12-08 DOI: 10.25159/1998-8125/7794

Carla Haarburger, Y. Yasseen, Irfaan Omarjee, Zakiyyah Varachia

{"title":"Assessment of the Financial Reporting Quality of South African and Indian Listed Companies","authors":"Carla Haarburger, Y. Yasseen, Irfaan Omarjee, Zakiyyah Varachia","doi":"10.25159/1998-8125/7794","DOIUrl":"https://doi.org/10.25159/1998-8125/7794","url":null,"abstract":"Purpose/objectives: The purpose of this paper is to investigate the quality of financial reporting in South Africa and India. The accounting profession has been placed in the spotlight as a result of the high number of public failures and corporate collapses. The importance of high-quality financial reporting has been demonstrated not only by past corporate failures, but also due to the scarce level of capital that is required to be allocated within capital markets.\u0000Design/methodology/approach: The study employed a 21-index scorecard developed by Beest, Braam, and Boelens (2009) to score the application of the qualitative characteristics in the financial statements of 50 entities from the Johannesburg Stock Exchange (JSE) and Bombay Stock Exchange (BSE). The entities were selected based on the highest market capitalisation entities for the 2017 year-end.\u0000Findings: The main finding of this study is that South African companies apply the qualitative characteristics of financial reporting to a higher degree than Indian companies. However, timeliness was a characteristic where India outperformed South Africa.\u0000Originality/value: Studies have focused on the type of information presented in annual reports rather than on the quality of information. The need for high quality information is imperative, given the role played in capital allocation particularly in emerging economies. As such, the study contributes to the body of knowledge regarding the quality of financial information with a focus on emerging economies.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75605060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Determinants of Sustainability-Oriented Entrepreneurial Intentions of University Students 大学生可持续创业意向的影响因素

IF 0.6

Southern African Business Review Pub Date : 2020-10-21 DOI: 10.25159/1998-8125/7795

O. Fatoki

{"title":"Determinants of Sustainability-Oriented Entrepreneurial Intentions of University Students","authors":"O. Fatoki","doi":"10.25159/1998-8125/7795","DOIUrl":"https://doi.org/10.25159/1998-8125/7795","url":null,"abstract":"Entrepreneurship is no longer about only economic growth but also about social and environmental performance. This has led to the development of sustainable entrepreneurship as a field in entrepreneurship research. The study discussed in this article investigated the determinants of sustainability-oriented entrepreneurial intentions (SOEI) of university students by extending the theory of planned behaviour (TPB). Four personality traits were added to the TPB to develop a predictive model of SOEI. The moderating effect of gender in the relationships between the determinants and SOEI was also examined. The study adopted a quantitative research design. The cross-sectional survey method was used for data collection from final year business management students in three South African universities. Structural equation modelling (PLS SEM) was used for data analysis. The findings indicated significant positive relationships between attitude; perceived behavioural control; internal locus of control; perceived creativity; proactive personality, and SOEI. Overall, 55.9% of the variance in SOEI was explained by the expanded TPB model. The moderating effect of gender was not found to be significant. Theoretically, the study used personality traits to extend the TPB in order to develop a unique model of the antecedents of SOEI. Practically, recommendations to promote the SOEI of university students are suggested. The study contributes towards the understanding of SOEI of university students in South Africa. While the conventional entrepreneurial intention of university students has stimulated many studies, research on SOEI is sparse. Based on the TPB, the study developed and tested a unique multi-dimensional model that incorporates personality traits as antecedents of SOEI.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78003872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Direct vs. Indirect Impact of Fuel Price on Wages in South Africa 南非燃料价格对工资的直接与间接影响

IF 0.6

Southern African Business Review Pub Date : 2020-10-09 DOI: 10.25159/1998-8125/7885

Temitope L. A. Leshoro, Glenda Maluleke

{"title":"Direct vs. Indirect Impact of Fuel Price on Wages in South Africa","authors":"Temitope L. A. Leshoro, Glenda Maluleke","doi":"10.25159/1998-8125/7885","DOIUrl":"https://doi.org/10.25159/1998-8125/7885","url":null,"abstract":"The international oil price has been increasing significantly, but consumers react more to the announcement of the increase in fuel (pump) price, than an increase in international oil prices. This study, therefore, investigates the direct effect of fuel prices on the inflation rate and wages in South Africa, on the one hand, and the domestic price pass-through from fuel prices to wages (indirect effect) on the other. The impulse-response function of the vector autoregressive (VAR) technique was used to examine the direct effects of fuel prices on the inflation rate and wages, as well as the indirect effect from fuel prices to wages in South Africa. Quarterly data from 2001Q1 to 2018Q2 were utilised. The empirical results showed that inflation and wages responded positively to the shock in the fuel price. The results indicated that although wages increased because of a shock in the inflation rate—depicting the pass-through from the fuel price—the direct impact of the fuel price on wages is more significant. This study departs from the usual studies that examine the exchange rate pass-through of international oil prices to the inflation rate. The conclusion drawn was that the pass-through effect was not as strong and did not contribute as much as the direct effect of the fuel price. Therefore, the indirect shock of fuel prices, via inflation, does not so much cause an increase in wages as its direct shock. The study concludes with policy recommendations.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83996311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa 审计和处罚变化对税务合规行为的影响:来自南非的证据

IF 0.6

Southern African Business Review Pub Date : 2020-08-28 DOI: 10.25159/1998-8125/4824

Chengetai Dare

{"title":"The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa","authors":"Chengetai Dare","doi":"10.25159/1998-8125/4824","DOIUrl":"https://doi.org/10.25159/1998-8125/4824","url":null,"abstract":"Tax revenue is a major source of public revenue in South Africa, and it plays an integral role in creating the fiscal space to provide public services and infrastructural development. Tax collection is, however, impeded by evasion. To enhance compliance, the government has made several changes to existing tax penalty structures, and introduced new ones as well. The question arises whether these deterrence measures effectively reduce evasion. International empirical evidence on the efficacy of such policies is mixed, and mainly drawn from developed country applications. Hence, evidence from developing countries is limited. This study employed a laboratory experiment to examine taxpayers’ behavioural responses to changes in audit and penalty rates in South Africa. Results showed that both audits and penalties influenced salaried and non-salaried income taxpayers to increase their compliance levels. However, the effect was higher on non-salaried taxpayers. The study also established that audit and penalty rates had a negative joint effect on both salaried and nonsalaried compliance rates. The impact was larger on salaried taxpayers. These findings suggest that, although audits and penalties are effective enforcement measures, the manner in which they are applied must be given careful consideration, as excessive enforcement reduces taxpayers’ intrinsic motivation to comply, hence reducing voluntary compliance. The study used a novel experimental setting, whereby compliance was disaggregated into salaried and non-salaried, which gave a clearer effect of deterrence measures on compliance.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72829032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Managing Employee Creativity and Innovation in Selected Zimbabwean Manufacturing Companies 在选定的津巴布韦制造公司管理员工的创造力和创新

IF 0.6

Southern African Business Review Pub Date : 2020-05-26 DOI: 10.25159/1998-8125/6836

Patience Nyawo, C. Schultz

{"title":"Managing Employee Creativity and Innovation in Selected Zimbabwean Manufacturing Companies","authors":"Patience Nyawo, C. Schultz","doi":"10.25159/1998-8125/6836","DOIUrl":"https://doi.org/10.25159/1998-8125/6836","url":null,"abstract":"The economic situation in Zimbabwe is worsening rapidly. Proper managing of employee creativity and innovation gives organisations a competitive edge. This study explored the managing of employee creativity and innovation in two manufacturing companies in Zimbabwe. An exploratory research design and a qualitative research method were utilised. Face-to-face interviews were conducted. Qualitative content analysis was used to analyse the data. The findings indicate that rewards, benchmarking, training, sense of belonging, engagement, feedback, teamwork and collaboration form part of the enabling factors in managing employee creativity and innovation. The identified employee creativity and innovation barriers were fear, punishment, lack of funding, lack of research and development in Zimbabwe, limited technology, and bureaucracy. Only two manufacturing companies in Zimbabwe were included in this study. The focus of this study was on employee creativity and innovation. However, there are other themes that could also have been investigated in the rapidly worsening economic Zimbabwean context. If managers do not give the necessary attention to employee creativity and innovation on a personal level of an employee, on an operational roll-out level, as well as on the bigger arena of the organisation, it might be that the companies lack competitiveness and do not contribute to the improvement of the economic situation in Zimbabwe. The contribution of this study lies in the in-depth explication of employee creativity and innovation in a rapidly worsening economic Zimbabwean context.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73900942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Talent Development Practices Predict the Employee Engagement of Human Resource Professionals 人才发展实践预测人力资源专业人员的员工敬业度

IF 0.6

Southern African Business Review Pub Date : 2020-05-12 DOI: 10.25159/1998-8125/6398

Sidney Linford Masetle Morethe, I. Swarts, C. Schultz

引用次数: 2

Supply Chain Risk Management Strategies: A Study of South African Third-Party Logistics Providers 供应链风险管理策略:南非第三方物流供应商研究

IF 0.6

Southern African Business Review Pub Date : 2020-05-11 DOI: 10.25159/1998-8125/6854

M. Mvubu, M. J. Naude

{"title":"Supply Chain Risk Management Strategies: A Study of South African Third-Party Logistics Providers","authors":"M. Mvubu, M. J. Naude","doi":"10.25159/1998-8125/6854","DOIUrl":"https://doi.org/10.25159/1998-8125/6854","url":null,"abstract":"The purpose of this study was to determine the supply chain risk management (SCRM) strategies that South African third-party logistics (3PL) service providers use to mitigate risks, the extent to which they adopt these strategies and the benefits derived thereof. An exploratory and descriptive method technique was adopted. The empirical study comprised of email surveys administered to 398 supply chain managers employed by South African 3PLs. The findings reveal that respondents place greater importance on risk identification than on the other SCRM strategies. Risk assessment attained the lowest rating, implying that 3PL providers placed the least importance on this risk assessment strategy. Risk response and risk monitoring, reporting and control are all adopted to a significantly lesser extent. The findings also revealed that 3PL providers derive significant benefits from all SCRM strategies. A limitation of this study is that not all 3PL providers affiliated with SAAFF participated. In addition, because only members of senior management were included in the study, the opinions of operational and tactical staff were not obtained. The study contributes to the current body of knowledge on SCRM by exploring how 3PL providers in a developing country, such as South Africa, assess supply chain risks, the strategies they have in place to respond to these risks, and the mechanisms in place to monitor and control SCM risks.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78845320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Risk Profile of Weather and System-Related Port Congestion for the Cape Town Container Terminal 开普敦集装箱码头的天气和系统相关港口拥堵风险概况

IF 0.6

Southern African Business Review Pub Date : 2020-05-11 DOI: 10.25159/1998-8125/6149

L. Potgieter, L. Goedhals-Gerber, J. Havenga

引用次数: 6

The relationship between CEO compensation and company performance measurements of listed South African firms 南非上市公司CEO薪酬与公司绩效的关系

IF 0.6

Southern African Business Review Pub Date : 2020-05-06 DOI: 10.25159/1998-8125/4149

W. Coetzee, J. Hall

{"title":"The relationship between CEO compensation and company performance measurements of listed South African firms","authors":"W. Coetzee, J. Hall","doi":"10.25159/1998-8125/4149","DOIUrl":"https://doi.org/10.25159/1998-8125/4149","url":null,"abstract":"Some commentators argue that increased chief executive officer (CEO) compensation may lead to increased company performance, while others argue that increased CEO compensation does not necessarily lead to increased company performance. These different opinions led to several pay-performance studies to identify and analyse the relationship, if any, between CEO compensation and company performance. The motivation for the present study was to determine whether different performance measurements in a pay-performance study would provide different results, as well as to determine whether certain firmsâ€™ performance measurements correlate better to compensation than those of other firms. The main finding of the research was that there is a substantial difference in the correlational relationships identified between CEO compensation and company performance, depending on the performance measurement used. In this study earnings per share reported the strongest positive correlation at 0.89 and return on assets reported the strongest negative correlation at Â -0.79 to CEO compensation. The findings suggest that researchers should carefully consider what performance measurement to use when conducting pay-performance studies as very different results could be delivered. In addition, stakeholders should take note of the specific performance measurement that they should apply if they want to negotiate a performance-based compensation system.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2020-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73713121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Identifying Organisational Climate Elements that can be used to Detect and Prevent Management Fraud 识别可用于检测和防止管理欺诈的组织气候要素

IF 0.6

Southern African Business Review Pub Date : 2019-12-31 DOI: 10.25159/1998-8125/4269

L. Bezuidenhoud, D. Geldenhuys

{"title":"Identifying Organisational Climate Elements that can be used to Detect and Prevent Management Fraud","authors":"L. Bezuidenhoud, D. Geldenhuys","doi":"10.25159/1998-8125/4269","DOIUrl":"https://doi.org/10.25159/1998-8125/4269","url":null,"abstract":"Management fraud is a global problem that has become more widespread than ever before. Current modes for detecting and preventing fraud, such as those based on demographic factors, have not been very successful. It is argued that organisational psychology—more specifically the study of organisational climate—provides excellent vantage points from which to understand management fraud. The purpose of this study was to identify organisational climate elements that increase the potential risk of management fraud within an organisation. The study has done this in order to employ these elements in detecting and preventing potential management fraud. A mixed research design was employed, encompassing two broad phases, namely: classification, whereby a framework was developed; and empirical validation, which made use of analytical induction as well as Lawshe’s content validity ratio. It was found that leadership style and managerial values are the elements that relate most to the detection and prevention of management fraud. It was also found that ethical leniency, poor example setting and hypocrisy were likely to create climates in which management fraud takes place. In terms of values, the study found that it is not simply the adoption or communication of values that is important in shaping a fraud-conducive climate, but rather whether or not any professed values are seen to be implemented or lived.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83411355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1