This study examines antecedents of capital structure of firms in Johannesburg Securities Exchange (JSE). The difficulties in measuring attributes of interest are addressed in two fronts: conceptual and methodological. A broader conceptual framework is developed by introducing several new proxies...

The frequent reporting of corporate fraud and corruption, as exemplified by sensentional news items and anecdotal evidence, serves as an indication of a certain degree of lack of ethics within the South African business sector. In this paper the ethical behavior of future chartered accountants...

Quality control reviews, programme accreditations and the rating of universities and researchers are new trends in tertiary education. This paper deals with the strategic planning challenges in South African universities that attempt to improve their rating in credible international ranking...

This paper investigates whether investors in an emerging economy setting value book value of equity, earnings and discretionary accruals differently for firms that have managed earnings relative to those who have not. Discretionary accruals are estimated using the conventional modified John's...