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The low-risk anomaly, cost of capital and IFRS 9 implementation impact: An analysis of South African banks
Purpose This dissertation investigates the impact of IFRS 9 implementation on capital ratios and the cost of capital of listed South African banks. In order to investigate this impact, the presence of the low-risk anomaly had to be determined for South African banks. Methodology This dissertation ad...
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| Format: | Thesis |
| Language: | English |
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College of Accounting
2024
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