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UCT RESEARCH REPORT 2012
Associate Professor Michael Wormald
Corporate capital structures and financial policy.
Contact Details
Postal Address: College of Accounting, University of Cape
Town, Private Bag X3, Rondebosch, 7701
Telephone: +27 21 650 2269/2257
Fax: +27 21 689 7582
E-mail: mark.graham@uct.ac.za
Website: http://www.commerce.uct.ac.za/accounting
Research output
Authored books
Everingham, G.K., Kana, S. and Wadee, Z. 2012. Corporate
Reporting. 671pp. 9th edition, Claremont: Juta & Co. ISBN
9780702188626.
Haupt, P.K., Carpenter, R.J. and Parsons, S.G. 2012.
Fundamentals of South African Income Tax 2012. 238pp. 2nd
edition. South Africa: H & H Publications. ISBN 1874929635.
Kew, J. and Watson, A. 2012. Financial Accounting, An
Introduction.722pp.4thedition.CapeTown:OxfordUniversity
Press Southern Africa (Pty) Ltd. ISBN 9780199046485.
Marx, B., Van Der Watt, A. and Bourne, P.J.M. 2012.
Dynamic Auditing. A Student Edition. 570pp. 10th edition.
Johannesburg: LexisNexis. ISBN 9780409107012.
Articles in Peer-reviewed Journals
Correia, C.D.J. 2012. Capital budgeting practices in
South Africa: a review. South African Journal of Business
Management, 43(2): 11-29.
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.
Steenkamp, L. and Cramer, P.J. 2012. A critical analysis of
the current SARS model for the disclosure of reportable
arrangements and a proposed alternative. Journal of
Economic and Financial Sciences, 5(2): 391-416.
Peer-reviewed published conference
proceedings
Correia, C.D.J. and Levinson, L. 2012. An analysis of the
accuracy of earnings forecasts of companies listing on the
alternative exchange of South Africa. In Proceedings of
2012 Southern African Accounting Association Western
Cape Regional Conference, 7 September 2012, Cape Town,
South Africa. Cape Town: Southern African Accounting
Association. ISBN 9780620536738.
Correia, C.D.J. and Mayall, P. 2012. The use of the case
method in teaching corporate finance: an evaluation.
In L. Morris and C. Tsolakidis (eds), Proceedings of the
International Conference on Information Communication
Technologies in Education (ICICTE 2012), 5-7 July 2012,
Rhodes, Greece. Greece: UNESCO. ISBN 9789995702441.
Gevers, J. and Lubbe, I. 2012. Considerations for effective
undergraduate teamwork design and implementation:
planning a financial reporting project. In Proceedings of
2012 Southern African Accounting Association Western
Cape Regional Conference, 7 September 2012, Cape Town,
South Africa. Cape Town: Southern African Accounting
Association. ISBN 9780620536738.
Maughan, P. 2012. An ethnographic study of the use of
reading time during examinations. In Proceedings of 2012
Southern African Accounting Association Western Cape
Regional Conference, 7 September 2012, Cape Town,
South Africa. Cape Town: Southern African Accounting
Association. ISBN 9780620536738.
Modack, G.M., Holman, G.S. and Correia, C.D.J. 2012.
Derivative use in South Africa: a study of financial statements
of JSE-listed companies. In Proceedings of 2012 Southern
African Accounting Association Western Cape Regional
Conference, 7 September 2012, Cape Town, South Africa.
Cape Town: Southern African Accounting Association. ISBN
9780620536738.
Parsons, S.G. and Roeleveld, J.J. 2012. The implications
of applying the Australian model for the taxation of
financial instruments in South Africa. In Proceedings of
2012 Southern African Accounting Association Western
Cape Regional Conference: Peer-reviewed Conference
Proceedings, 7 September 2012, Cape Town, South Africa.
Cape Town: Southern African Accounting Association. ISBN
9780620536738.
Willows, G.D. and West, D. 2012. Differential investment
performance based on gender: a review of literature. In
Proceedingsof 2012SouthernAfricanAccountingAssociation
Western Cape Regional Conference, 7 September 2012,
Cape Town, South Africa. Cape Town: Southern African
Accounting Association. ISBN 9780620536738.