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Faculty of Commerce
Mr Darron West
Taxation of savings and investments; behavioural finance
and investing.
Contact Details
Postal Address: Department of Finance and Tax, University
of Cape Town, Private
Bag X3, Rondebosch, 7701
Telephone: +27 21 650 5337
Fax: +27 21 650 4487
E-mail: Waleda.Salie@uct.ac.za
Website: http://www.commerce.uct.ac.za/FinanceandTax/
Research output
Chapters in books
Roeleveld, J. and De Wet, C. 2012. South Africa - The future
of indirect taxation. In T. Ecker, M. Lang and I. Lejeune
(eds), The Future of Indirect Yaxation: Recent Trends in VAT
and GST Systems Around the World, Chapter 17, pp. 461-
482. The Netherlands: Kluwer Law International BV. ISBN
9789041137975.
West, C. and West, D.G. 2012. The debt-equity conundrum.
In Cahiers de Droit Fiscal International (IFA), pp. 633-648.
The Netherlands: Sdu Uitgevers. ISBN 9789012388085.
Articles in Peer-reviewed Journals
Chamisa, E., Mangena, M. and Ye, G.A. 2012. Relative
value-relevance of accounting measures based on Chinese
accounting standard and international financial reporting
standards. Journal of Accounting in Emerging Economies,
2(2): 162-187.
Correia, C.D.J., Holman, G.S. and Jahreskog, O. 2012. The
corporate use of derivatives: a survey of South Africa's
large listed non-financial firms. SA Journal of Accounting
Research, 26(1): 69-96.
De Jager, P., Parsons, S.G. and Roeleveld, J.J. 2012. A
commentary on SARS' proposed fair value tax on financial
instruments. SA Journal of Accounting Research, 26(1):
165-184.
Hodnett, K., Hsieh, H. and Van Rensburg, P. 2012. Equity
style payoffs and stock return predictability: evidence
from the South African JSE securities exchange. Journal of
Applied Business Research, 28(4): 105-114.
Hodnett, K., Hsieh, H. and Van Rensburg, P. 2012.
Nonlinearities in stock return prediction: evidence from
South Africa. Journal of Applied Business Research, 28(6):
1253-1274.
Hodnett, K., Hsieh, H. and Van Rensburg, P. 2012. Payoffs
to equity investment styles on the JSE securities exchange:
the case of South African equity market. International
Business and Economics Research Journal,11(1): 19-32.
Hsieh, H., Hodnett, K. and Van Rensburg, P. 2012.
Application of tactical style allocation for global equity
portfolios. International Business and Economics Research
Journal, 11(7): 745-752.
Hsieh, H., Hodnett, K. and Van Rensburg, P. 2012. Do
managers of global equity funds outperform their
respective style benchmarks? Evidence from South Africa.
International Business and Economics Research Journal,
11(3): 269-282.
Hsieh, H., Hodnett, K. and Van Rensburg, P. 2012.
Fundamental indexation for global equities: does firm
size matter? Journal of Applied Business Research, 28(1):
105-114.
Hsieh, H., Hodnett, K. and Van Rensburg, P. 2012. Resilient
market timing strategies for global equities. Journal of
Applied Business Research, 28(5): 803-814.
Hsieh, H., Hodnett, K. and Van Rensburg, P. 2012. The
influences of macroeconomic forces on the value-
momentum spread of global equities. International
Business and Economics Research Journal,11(5): 497-506.
Kruger, R., Toerien, F. and Macdonald, I.L. 2012. Nonlinear
serial dependence in share returns on the Johannesburg
stock exchange. The African Finance Journal, 14(2): 64-84.
Mangena, M., Tauringana, V. and Chamisa, E. 2012.
Corporate boards, ownership structure and firm
performance in an environment of severe political and
economic crisis. British Journal of Management, 23: S23-
S41.
Priilaid, D.A. and Van Rensburg, P. 2012. Nonlinear hedonic
pricing: a confirmatory study of South African wines.
International Journal of Wine Research, 4: 1-13.
Priilaid, D.A. and Van Rensburg, P. 2012. The hedonic
valuation of South African wine brands. South African
Journal of Business Management, 43(1): 15-36.
Roeleveld, J.J. 2012. An argument for either excluding
death as a capital gains tax event or abolishing estate duty.
SA Journal of Accounting Research, 26(1): 143-164.