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dc.contributor.advisorSwanepoel, M.J.
dc.contributor.advisorSwart, J.J.
dc.contributor.authorSmit, Anna Maria Catharina
dc.date.accessioned2023-07-28T10:38:54Z
dc.date.available2023-07-28T10:38:54Z
dc.date.issued2023
dc.identifier.urihttps://orcid.org/0000-0002-7846-8362
dc.identifier.urihttp://hdl.handle.net/10394/41869
dc.descriptionMCom (Accounting), North-West University, Vanderbijlpark Campusen_US
dc.description.abstractThe study aims to analyse market ratios fluctuation before and after the publication of financial statements. This study was encouraged by the fact that there is currently a gap in the literature where no evidence is found of what the relationship between the market ratios and the beta analysis before and after the publication of annual financial statements according to market ratios are determined. Financial ratios are used by investors, potential investors, creditors and competitors to monitor and evaluate company performance. In monitoring and evaluation, investors consider annual financial statements, integrated reports and the background of companies. This research demonstrates that a holistic analysis of ratios and other factors should be considered in the investment decision-making process. The primary goal is obtained through the secondary objectives to determine qualitative and quantitative indicators on market analysis that investors make their decisions on and determine the relationship between market ratios and beta. This study makes use of a quantitative method where quantitative and qualitative data were collected and analysed. Literature was aggregated and analysed through INETBFA. The information was obtained from INET BFA of the selected 60 listed companies for a six-year period for the financial year ending from January 2014 to June 2019.These companies were divided into three groups namely: high (20), average (20) and low (20), based on the market value. The correlation and ANOVA test have been conducted there is a relationship between the fluctuation of market ratios before and after the publishing of annual financial statements. The findings of the study indicate that there is a fluctuation relationship between share prices, market-related ratios and beta that are classified as market ratios that influences investors decision-making. Therefore, the general ability of the results to other companies and countries is limited.en_US
dc.language.isoenen_US
dc.publisherNorth-West University (South Africa)en_US
dc.subjectFinancial indicatorsen_US
dc.subjectFinancial relationshipen_US
dc.subjectFinancial statementsen_US
dc.subjectMarket ratios fluctuationsen_US
dc.subjectNon-financial indicatorsen_US
dc.subjectShare pricesen_US
dc.titleAnalysing market ratio fluctuations before and after publication of financial statementsen_US
dc.typeThesisen_US
dc.description.thesistypeMastersen_US
dc.contributor.researchID10544100 - Swanepoel, Mathys Johannes (Supervisor)
dc.contributor.researchID10361383 - Swart, Jacobus Johannes (Supervisor)


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