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Anneke Maré Moolman, Pieter van der Zwan
The oil and gas sector is advantageous to South Africa. However, the country?s oil and gas reserves are minimal in relation to many other countries, reducing attractiveness to prospective investors. In the aim of promoting investment in the oil and gas s...
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Chris William Callaghan
In a global context of resource scarcity few incentives exist for firms to pursue innovations that provide social externalities if these are not inherently profitable. The purpose of this article is to present an alternative paradigm of societal problem ...
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M. Palacios Manzano,I. Martínez Conesa,H. Garza Sánchez
AbstractThis paper examines earnings quality adapted to International Financial Reporting Standards in Mexican emerging capital market and how investor protection and audit quality to override managers? incentives to engage in earnings management. We evi...
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Edmund H. Mantell
A parochial issue in business taxation - one which was discussed vigorously during the U.S. 2007-2009 economic contraction is the issue of how corporate Federal income tax policy affects incentives for businesses to undertake new investments in capital ...
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Andrew Maredza, Sylvanus Ikhide
In this paper, the authors seek to investigate the nexus between banking sector efficiency and labour employment in South Africa. The Hicks-Moorsteen aggregator functions were used to generate total factor productivity (TFP) efficiency measures for the b...
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