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The effect of STC on earnings retention

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  • M Graham

Abstract

The objective of this study is to determine whether or not the introduction of STC has resulted in South African companies retaining a greater amount of their earnings than prior to the introduction of STC. A statistical analysis of retention rates over a six year period is presented. The analysis shows that the retention rates of South African companies have significantly increased over the period 1990 to 1995 and the study concludes that the introduction of STC has contributed to this increase.

Suggested Citation

  • M Graham, 1999. "The effect of STC on earnings retention," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 13(1), pages 63-75, January.
    • Handle: RePEc:taf:rsarxx:v:13:y:1999:i:1:p:63-75
    DOI: 10.1080/10291954.1999.11435085
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