Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 77 for “"Capitalisation"”.
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Banking in Lebanon : an empirical investigation of performance, capitalisation and mergers
This thesis investigates three aspects of Lebanese banking: Bank Perfonnance, Bank Capital and Bank Mergers. The first chapter tackles the issue of bank perfonnance, with focus on the differences between domestic and foreign banks. We study panel data of almost the entire population of Lebanese …
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Social Capitalisation in Quest of Recognition: Egypt and Qatar in the 2010s
… on a quest for recognition by leveraging social capitalisation processes. The thesis deploys the theory in Egypt and Qatar during two episodes in which they faced misrecognition of important self-identities of theirs, corresponding to self-identified positions in domestic and international …
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Capitalisation and proletarianization on a Western Cape farm: Klaver Valley 1812-1898
This thesis is the study of a single farm, Klaver Valley in the Darling district, 1812 - 1898. Chapter One provides a physical view of Klaver Valley from 1812 to 1898 showing the changes in the landscape and production of grains, wine and wool over the period. It argues that these changes occurred …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
… in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are …
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
… interest payments. Some countries implement thin capitalisation rules based on fixed financial statement ratios to curb excessive interest. Other countries have followed a combined approach using the OECD BEPS 4 method and thin capitalisation rules. Certain countries also use other tax safe …
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
… interest payments. Some countries implement thin capitalisation rules based on fixed financial statement ratios to curb excessive interest. Other countries have followed a combined approach using the OECD BEPS 4 method and thin capitalisation rules. Certain countries also use other tax safe …
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Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules
… study analyses the impact that operating lease capitalisation has on key financial statement ratios and failure prediction indicators of listed South African companies operating within five sectors (namely General Industrials, Industrial Transportation, Food & Drug Retailers, General Retailers …
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Foreign portfolio equity flows in selected Sub-Saharan Africa Countries: the underlying process, impact on stock market capitalisation, and policy options
… to establish the impact of these flows on the capitalisation of their stock markets; and draw conclusions on optimal policy choices based on this. Secondary monthly data, covering the period January 1994 to March 2019, is used, but with different sample periods for each country within that …
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Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
… assess the effectiveness of South Africa’s thin capitalisation framework in dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple …
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A study on the possible impact of constructive lease capitalisation on selected listed South African companies' financial statements, in light of IFRS 16 leases
… the possible effects of constructive lease capitalisation on all companies in four sectors of the Johannesburg Stock Exchange (JSE) namely Industrial Transportation, Food and Drug Retailers, General Retailers and Travel and Leisure, in light of the impending adoption of IFRS 16.1 The …
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Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
… Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for …
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Determinants of the development of a local currency bond market: the significance of macroeconomic stability
Bond market capitalisation in Sub-Saharan Africa is low even compared with the other developing economies. This dissertation thus examines the drivers of the development of local currency bond markets in 15 Sub-Saharan African economies over the period from 2003 to 2013, with a focus on the …
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The impact of stock market performance on economic growth in Malawi
… the all share price index, total stock market capitalisation, stock market liquidity, and the number of shares traded. Economic growth was measured by real Gross Domestic Product (GDP). The Autoregressive Distributed Lag (ARDL) model was used to test for the existence of a long- run …
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An investigation into the use of derivatives by the 3rd tier South African companies
… third-tier South African companies. The market capitalisation of these companies ranges from R65 million to R600 million.
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Change in corporate debt levels in South Africa from 1994 to 2016
… structure. The study uses data from large capitalisation, retail and food producing firms listed on the Johannesburg Stock Exchange. Four different leverage measures are used to determine the change in capital structure over the period under review as well as six of the most common …
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Factors influencing the utilisation of the capital market in Zambia
… in Zambia. The independent variables were market capitalisation, number of listed companies, number of financial instruments traded, Stock Price Index and the Market Turnover. The dependent variable in this study was the capital market utilisation. Further, secondary data was collected for a …
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Capital markets development and economic growth in eSwatini
… in size, as evidenced by leaps in the capitalisation of both equity and debt available to trade over recent years. That said, they remain relatively underdeveloped, driven by inefficiencies stemming from low levels of liquidity, low volumes of listings, and a thin investor base. …
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Hidden in Plain Sight-An analysis of the influence of strategic leadership characteristics and styles of the Chair, Chair/CEO, CEO and CFO in banking failure, recapitalisation or bailout (1999-2017). A grounded theory approach
… CEO and CFO in the 30 largest banks by market capitalisation with autonomous boards (taken from the Banker Top 1000 banks 2017), and those of the 17 largest banks by market capitalisation that failed, needed recapitalisation or bailout (1999 – 2017) and presents a substantive theory of …
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A causal relationship between financial intermediation and economic growth: A case study of South Africa
… other financial institutions. Domestic market capitalisation of listed domestic companies as a percentage of GDP (MCLC to GDP) and the value of domestic shares traded divided by their market capitalisation (DST to MC) were used to proxy the stock market. The results of the study confirmed a …
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A security plan for the family man? : capitalisation of the family benefit and the Second Labour Government : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in History at Massey University
… to ascertain why the Labour Government adopted capitalisation of the family benefit as the appropriate policy for the time and what difficulties it encountered in translating the policy into practice. This involves consideration of the context for the policy, the political and the social …
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