COMMERCE

Research
Output
Roos, S. and Chivaka, R. 2008. Competitive
advantage. In S.A. Roos (ed.), Principles of Management
Accounting: A South African Perspective, pp. 511-529.
Cape Town: Oxford University Press Southern Africa. ISBN
9780195762631.
Articles in Peer-reviewed Journals
Correia, C.D.J. and Cramer, P.J. 2008. An analysis
of cost of capital, capital structure and capital budgeting
practices: a survey of South African listed companies.
Meditari: Accountancy Research, 16(2): 31-52.
Correia, C.D.J. and Holman, G.S. 2008. An analysis
of underpricing and aftermarket performance of initial
public offerings on the Alternative Exchange (AltX). SA
Journal of Accounting Research, 22(1): 97-117.
Gstraunthaler, T., Luckacs, J. and Steller, M.
2008. The Board of Directors and its role in the corporate
governance system - considerations about the control
model. International Journal of Economic Sciences and
Applied Research, 1(1): 37-50.
Mangena, M. and Chamisa, E. 2008. Corporate
governance and incidences of listing suspension by the JSE
Securities Exchange of South Africa: an empirical analysis.
International Journal of Accounting, 43: 28-44.
Winfield, J.H. 2008. Ethics in the classroom. Accountancy
SA, Oct: 35.
Winfield, J.H. 2008. Why be ethical. Accountancy SA,
Dec: 34.
Peer-reviewed published conference proceedings
Ngwakwe, N. 2008. Environmental responsibility and
firm performance. Proceedings of the World Academy of
Science, Engineering and Technology, 24-26 September
2008, Heidelberg, Germany. ISBN 1307-6884.
Roeleveld, J.J. and West, C. 2008. New tendencies
in tax treatment of cross-border interest of corporations,
cahiers de droit fiscal international. In P. Hinny (ed.),
Proceedings of the International Fiscal Association Annual
Congress, 31 August – 5 September 2008, Brussels.
Volume 93B. The Netherlands: Sdu Fiscale & Financiele
Uitgevers Amersfoort. ISBN 978 90 6476 293 2.
Contact Details
Tel: +27 21 650 2269/2257
Fax: +27 21 689 7582
E-mail: michael.wormald@uct.ac.za
Web: www.commerce.uct.ac.za/accounting
Modack, G.M. and Lubbe, I. 2008. IFRS 3 - Business
combinations. Accountancy SA, Dec: 26-31.
Ruddy, T. and Everingham, G.K. 2008. Creative
accounting, accounting errors and the ability of users
to detect and adjust for them. SA Journal of Accounting
Research, 22(1): 45-95.
Van Rensburg, P. and Janari, E. 2008. Firm-specific
characteristics and the cross-section of Australian Stock
Exchange returns. Journal of Asset Management, 9(3):
193-214.
Waweru, N. and Uliana, E. 2008. Predicting change in
management accounting systems: a contingent approach.
Problems and Perspectives in Management, 6(2): 72-84.
West, C. and Cramer, P.J. 2008. Shareholders beware
- Do you know your full tax liability? Part 1. Accountancy
SA, April: 10-13.
West, C. and Cramer, P.J. 2008. Shareholders beware
- Do you know your full tax liability? Part 2. Accountancy
SA, May: 18-19.
West, C. and Roeleveld, J.J. 2008. New W/H tax has
adverse tax consequences for U.S. sellers of real property in
South Africa. Journal of International Taxation, 19(9): 49-56.
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