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Gauda J. Maseko,Merwe Oberholzer,Susanna L. Middelberg
AbstractOrientation: The study explores credit management on the South African higher education landscape in the context of the institutional theory.Research purpose: To calculate a best practice frontier to assess the extent to which universities? credi...
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Leandri Maritz,Merwe Oberholzer
AbstractOrientation: The expected utility theory was used as the lens to focus on how South African investors? demographics are associated with their financial risk tolerance.Research purpose: To determine the association between eight demographic variab...
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Salvador Bernabéu Albert,Juan Martín-Sánchez,Paul Oberholzer,María del Carmen Martínez,Carlos Martínez Shaw,Sergio Manuel Rodríguez Lorenzo
Pág. 763 - 786
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S. M. Oberholzer,M. Cullen,C. Adendorff
AbstractThe fast pace of technological advancements is regarded as one of the global drivers of change. In the telecommunications sector in South Africa, these technological advancements as well as sector transformation pose competitiveness challenges to...
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Wilbrie Fourie,Merwe Oberholzer,Pieter Buys
AbstractThe aim of this study was to design a case study where a number of management accounting evaluation techniques, namely performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk, have been identified to c...
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Merwe Oberholzer
The objective of the study was to follow a logical inductive approach to develop a Data Envelopment Analysis (DEA) model to estimate the relative technical efficiency of firms. The Du Pont analysis theory as conceptual framework was applied using primari...
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Merwe Oberholzer
The purpose of the study is to create an income statement-based and a balance sheet-based data envelopment analysis (DEA) model, and to demonstrate these models on Johannesburg Stock Exchange (JSE) listed firms and to compare the technical and scale effi...
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Merwe Oberholzer,Gert van der Westhuizen,Christiaan Smit
AbstractThe purpose of the study was to estimate the relative efficiency of different sizes of residential Sectional Title Development Schemes (STDSs) in order to minimise operating costs. Since area (m2) and the number of units in an STDS were found to ...
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Christiaan Smit,Merwe Oberholzer,Suria Ellis
AbstractThis study challenges the fairness of sectional title schemes? levies that are ordered by the Sectional Title Act (95 of 1986) to be allocated according to the participation quota (floor area) of units. Studies have shown that larger units in a s...
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Merwe Oberholzer,Gert van der Westhuizen
AbstractThe purpose of this study is to determine the relationship between bank efficiency estimates, measured by Data Envelopment Analysis (DEA), and bank performance, measured by the financial ratios included in the Du Pont analysis. Annual financial s...
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