Journal of Economic and Financial Sciences

Journal focus: Research in the field of Economic and Financial Sciences.
Editor: Ilse Botha , University of Johannesburg, South Africa.
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  • Agriculture and local economic development: a case study of uMshwathi
    Ariatti, Claudia; Chasomeris, Mihalis
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 432-455
    2015-07-30
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  • On the determinants of return on equity in South Africa's financial services industry
    Ndlovu, Chiedza; Alagidede, Paul
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 550-566
    2015-07-30
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  • Declining labour share of income in South Africa: the Kalman filter approach
    Kaseeram, Irrshad; Mahadea, Darma
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 372-391
    2015-07-30
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  • The impact of incentive schemes on employee productivity in the South African workplace
    Van Zyl, Gerhardus
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 633-647
    2015-07-30
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  • Investigating financial literacy to improve financial behaviour among Black consumers
    Rootman, Chantal; Antoni, Xolile
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 474-494
    2015-07-30
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  • The internationalisation of SMEs in South Africa: export capacity, capability and...
    April, Zuko; Reddy, Colin
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 567-583
    2015-07-30
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  • Investigating board diversity in South Africa
    Mans-Kemp, Nadia; Viviers, Suzette
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 392-414
    2015-07-30
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  • The impact of the deletion of section 11 (bA) on the deductibility of pre-production...
    Barkhuizen, Gerhard; Willemse, Leonard
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 648-665
    2015-07-30
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  • An analysis of the quality of life of migrants in Gauteng, a province of South Africa
    Greyling, Talita
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 495-517
    2015-07-30
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 321-326
    2015-07-30
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  • Determinants of micro-finance repayment performance: a study of South African MFIs
    Muchnick, Jonathan; Kollamparambil, Umakrishnan
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 584-603
    2015-07-30
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  • Merchant cash advances: investigating the taxation consequences in South Africa
    Kilian, Eduard; Nel, Rudie
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 415-431
    2015-07-30
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  • Mapping the relationship between the primary and the secondary art market
    Baur, Peter; Els, Gideon
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 536-549
    2015-07-30
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  • SAICA's academic traineeship programme: would guidelines facilitate focused skills...
    Warffemius, Petra; Kruger, Lukas; Steenkamp, Gretha
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 354-371
    2015-07-30
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  • Access to formal banking services in the SADC, 200-2009
    Schoombee, Andrie
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 165-184
    2015-04-30
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  • Who provides corporate social responsibility (CSR) assurance and what are the...
    Ackers, Barry
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 125-144
    2015-04-30
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  • Enhancing risk-related disclosure in South Africa: a study on guidelines and current...
    Enslin, Zack; Bruwer, Wilna; Viljoen, Christa
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 261-280
    2015-04-30
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 9-12
    2015-04-30
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  • Maritime port pricing and governance in South Africa: trends and stakeholder comments
    Gumede, Sanele; Chasomeris, Mihalis
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 47-62
    2015-04-30
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  • Measuring the effect of the national credit act on indebtedness in South Africa
    De Wet, Shaun; Botha, Ilse; Booyens, Marno
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 83-104
    2015-04-30
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  • Helping South Africans achieve a better income in retirement: a critical evaluation of...
    De Beer, Jesse A.
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 185-202
    2015-04-30
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  • The beneficial owner of dividend income received by a discretionary trust
    Engelbrecht, Waldette
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 281-304
    2015-04-30
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  • Municipal assessments versus actual sales prices in hedonic price studies
    Du Preez, Mario; Sale, Michael
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 35-46
    2015-04-30
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  • Do death taxes deserve to die? An international search for alternatives
    Makoti, Palesa; Oosthuizen, Rudi
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 203-222
    2015-04-30
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  • An evaluation of the income tax treatment of client loyalty programme transactions by...
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 145-164
    2015-04-30
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  • Predicting financial distress using financial and non-financial variables
    Van Der Colff, Francois; Vermaak, Frans
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 243-260
    2015-04-30
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  • Performance measurement in small and medium enterprises: South African...
    Kirsten, Elize; Vermaak, Frans N.S.; Wolmarans, Hendrik P.
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 13-34
    2015-04-30
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  • Running up or down: why is there a difference in spending?
    Kruger, Martinette; Saayman, Melville
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 63-82
    2015-04-30
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  • The economic impact of hunting in the Limpopo province
    Van Der Merwe, Peet; Saayman, Melville; Rossouw, Riaan
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 223-242
    2015-04-30
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  • Incentives for the manufacturing sector: what South Africa can learn from Malaysia and...
    Wentzel, Lenatha; De Hart, Kerry
    Journal of Economic and Financial Sciences; Vol 8, No 1 (2015); 105-124
    2015-04-30
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  • The implications of climate change for Africa’s economic development
    Lalthapersad-Pillay, Pinky; Udjo, Eric
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 871-888
    2014-10-31
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  • An investigation into the ethical standards and values of registered property valuers...
    Currin, Brent; Msibi, Nompilo; Chuene, Tsebang; Kruger, Andre
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 853-870
    2014-10-31
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  • An investigation into the future of discretionary trusts in South Africa – An income...
    Brink, Sophia; Willemse, Leonard
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 797-818
    2014-10-31
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  • From lip-service to service delivery in local Economic development: Guidelines to set...
    Venter, Marius
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 721-736
    2014-10-31
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  • An analysis of the accounting practices of junior exploration companies in South Africa
    Sturdy, Joline; Cronjé, Christo
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 681-696
    2014-10-31
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  • Die lewensvatbaarheid van boerbokboerdery: 'n Vergelykende gevallestudie
    Fourie, Wilbrie; Oberholzer, Merwe; Buys, Pieter
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 837-852
    2014-10-31
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  • A critical investigation of the interaction between sections 8(4)(a), 9H and paragraph...
    Straus, Carien; Willemse, Leonard
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 889-906
    2014-10-31
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  • 21 years of responsible investing in South Africa: Key investment strategies and criteria
    Viviers, Suzette
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 737-774
    2014-10-31
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 677-680
    2014-10-31
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  • The new understatement penalty regime: A sharp ‘sword’?
    van Zyl, Linda
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 907-924
    2014-10-31
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  • The determinants of Indian FDI in Africa: A structural equation approach
    Bezuidenhout, Henri; Cloete, Susanna; Claassen, Carike
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 775-796
    2014-10-31
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  • Evaluating illiquidity and systemic contagion in South African banks
    Visser, Dirk; van Vuuren, Gary
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 697-720
    2014-10-31
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  • Oil revenue and manufacturing sector growth in Africa’s oil-exporting countries
    Omolade, Adeleke; Ngalawa, Harold
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 925-944
    2014-10-31
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  • Company financial health: Financial statement users’ and compilers’ perceptions
    du Toit, Elda; Vermaak, Frans
    Journal of Economic and Financial Sciences; Vol 7, No 3 (2014); 819-836
    2014-10-31
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  • Understanding economic regulation and competition in a developing economy: Introduction...
    Robb, Genna; Roberts, Simon
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 501-505
    2014-09-30
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  • International Trade Administration Commission tariff investigations: An analysis of the...
    Kwaramba, Marko; Tregenna, Fiona
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 619-640
    2014-09-30
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  • Infrastructure development within a regulated environment: Concerns for regulators
    Ismail, Zaakirah; Mabuza, Patrick; Pillay, Kaveshin; Xolo, Siyavuya
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 569-586
    2014-09-30
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  • Is vertical separation a prerequisite to enhancing competition in the South African...
    Sithebe, Thembalethu; Kolobe, Tshekishi
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 527-546
    2014-09-30
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  • Limiting collusion in the construction industry: A review of the bid-rigging settlement...
    Ratshisusu, Hardin
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 587-606
    2014-09-30
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  • A critical evaluation of the proposed treatment of special cost advantages in excessive...
    Sylvester, Andrew
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 607-618
    2014-09-30
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  • Fuelling the economy: A critical review of liquid fuels regulation in South Africa
    Mondliwa, Pamela; Roberts, Simon
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 547-568
    2014-09-30
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  • Lessons from South Africa’s renewable energy regulatory and procurement experience
    Montmasson-Clair, Gaylor; Ryan, Georgina
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 507-526
    2014-09-30
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  • An institutional analysis of the International Trade Administration Commission of South...
    Tregenna, Fiona; Kwaramba, Marko
    Journal of Economic and Financial Sciences; Vol 7, No 4 (2014); 641-660
    2014-09-30
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  • Another look at the CAPM in South Africa: The influence of bull and bear markets
    Charteris, Ailie
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 341-360
    2014-07-31
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  • Anti-competitive behaviour in the agri-food and steel value chains in the South African...
    Kupka, Julia; Thomas, Adele
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 315-340
    2014-07-31
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  • Comparing South African annuity options at retirement
    De Villiers-Strydom, Jeanie; Krige, Niel
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 433-450
    2014-07-31
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  • The relationship between Double Taxation Agreements and the provisions of the South...
    Costa, David; Stack, Lilla
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 271-282
    2014-07-31
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  • The introduction of a gambling tax in South Africa: What are the odds on the...
    Segal, Milton; Maroun, Warren
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 361-374
    2014-07-31
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  • Labour productivity and employee diversity in the South African workplace
    Van Zyl, Hardus
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 451-466
    2014-07-31
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  • How pre-admission characteristics affect the performance of CTA students at a South...
    Steenkamp, Gretha
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 283-298
    2014-07-31
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  • Tax risk-management analysis: Comparison between the United States of America, the...
    Segal, Talya; Maroun, Warren
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 375-392
    2014-07-31
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  • Happiness among first-year students at a comprehensive tertiary institution: An...
    Pretorius, Marinda; Blaauw, Derick
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 467-484
    2014-07-31
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  • Education programmes' responsibilities regarding pervasive skills
    Strauss-Keevy, Monique
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 415-432
    2014-07-31
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  • The relationship between the exchange rate and the trade balance in South Africa
    Chiloane, Lebogang; Pretorius, Marinda; Botha, Ilse
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 299-314
    2014-07-31
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 267-270
    2014-07-31
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  • The effect of the new revenue standard on client loyalty programmes
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 7, No 2 (2014); 393-414
    2014-07-31
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  • Emerging trends in reporting: An analysis of integrated reporting practices by South...
    Marx, Ben; Mohammadali-Haji, Ahmed
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 231-250
    2014-04-30
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  • Reportable arrangements: Tax partner perceptions of some problematic terminology
    Steenkamp, Lee-Ann; Cramer, Peter
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 145-186
    2014-04-30
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  • The usefulness of South African annual reports as at December 2010
    Dimi, Lucien O.; Padia, Nirupa; Maroun, Warren
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 35-52
    2014-04-30
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  • Developing an energy-based poverty line for South Africa
    Vermaak, Claire; Kohler, Marcel; Rhodes, Bruce
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 127-144
    2014-04-30
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  • Savings and economic growth in South Africa: A multivariate analysis
    Amusa, Kafayat
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 73-88
    2014-04-30
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  • South African students' perceptions of the usefulness of a management accounting...
    Rudman, Riaan J.; Kruger-Van Renen, Wandi
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 187-212
    2014-04-30
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  • Exchange rate pass-through to domestic prices in Namibia: SVAR evidence
    Sheefeni, Johannes; Ocran, Matthew
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 89-102
    2014-04-30
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  • Inkomstebelastinghantering van korting ontvang in die hande van 'n...
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 213-230
    2014-04-30
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  • Identifying accessible export opportunities for South Africa in South America
    Jacobs, Carli; Viviers, Wilma; Steenkamp, Ermie
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 13-34
    2014-04-30
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  • Socially responsible investing returns: Evidence from South Africa, 2004-2012
    Chawana, Munyaradzi
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 103-126
    2014-04-30
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  • Thuthuka students' perceptions of factors influencing success
    De Jager, Eloise
    Journal of Economic and Financial Sciences; Vol 7, No 1 (2014); 53-72
    2014-04-30
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  • Tourists’ characteristics and willingness to pay to see the big five
    van Tonder, Clarissa; Saayman, Melville; Krugell, Waldo
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 631–644
    2013-10-31
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  • The accounting treatment of single-company client loyalty programme transactions
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 795–814
    2013-10-31
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  • The potential financial upliftment of inner-city street traders through the provision...
    Callaghan, Chris W.; Gwatidzo, Tendai
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 611–630
    2013-10-31
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  • A fundamental evaluation of the top five South African banks after the financial crisis
    van Heerden, Chris; Heymans, André
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 729–760
    2013-10-31
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  • The relationship between CEO compensation and company performance in a South African...
    Bradley, Samuel
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 539-564
    2013-10-31
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  • The competitiveness of Zimbabwe’s exports to South Africa during the recovery period...
    Nakunyada, Willie; Chikoko, Laurine
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 645–660
    2013-10-31
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  • The positive labour productivity externalities that arise from a post-secondary...
    van Zyl, Hardus
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 761–772
    2013-10-31
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  • Belasting op toegevoegde waarde: Gevolge van kliëntelojaliteits-programtransaksies vir...
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 565–592
    2013-10-31
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  • Dynamic capital structure determinants: Some evidence from South African firms
    Moyo, Vusani; Wolmarans, Hendrik; Brümmer, Leon
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 661–682
    2013-10-31
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  • The co-movement between copper prices and the exchange rate of five major commodity...
    le Roux, Corlise; Els, Gideon
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 773–794
    2013-10-31
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  • Growth effects of migrants’ remittances in selected Sub-Saharan African countries
    Ajilore, Taiwo; Ikhide, Sylvanus
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 707–730
    2013-10-31
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  • The impact of decisions to outsource the internal audit function in South Africa
    Papageorgiou, Elmarie; Padia, Nirupa; Yasseen, Yaeesh
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 593–610
    2013-10-31
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  • Modelling tourism demand for South Africa: An almost ideal demand system approach
    Botha, Andre; Saayman, Andrea
    Journal of Economic and Financial Sciences; Vol 6, No 3 (2013); 683–706
    2013-10-31
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  • Addressing the small business tax compliance burden: Evidence from South Africa
    Smulders, Sharon; Naidoo, Gelishan
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 263-284
    2013-07-31
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  • Evaluation of corporate integrated reporting in South Africa post King III release...
    Makiwane, Theophilus S.; Padia, Nirupa
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 421-438
    2013-07-31
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  • BP’s use of posture to respond to the Deepwater Horizon crisis
    Goosen-Botes, Vida L.; Samkin, Grant
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 359-382
    2013-07-31
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  • The impact of COSO control components on internal control effectiveness: An internal...
    Fourie, Houdini; Ackermann, Christo
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 495-518
    2013-07-31
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  • Sustainability in education: An evaluation of a new teaching and learning strategy in...
    de Lange, Riëtte; Marx, Ben; van der Watt, Alex
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 285-308
    2013-07-31
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  • Accounting estimates in financial statements and their disclosure by some South African...
    Raubenheimer, Elsje
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 383-400
    2013-07-31
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  • The need for specific accounting principles for non-profit organisations’ assets...
    Rossouw, Cobus
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 459-478
    2013-07-31
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  • Applying lessons learnt from deficiencies in the basel accords to Solvency II
    Jacobs, Johann; van Vuuren, Gary
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 309-328
    2013-07-31
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  • Non-executive directors: Employees or independent contractors for both income tax and...
    van Schalkwyk, Linda; Nel, Rudie
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 401-420
    2013-07-31
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  • An investigation into the financial barriers facing women entrepreneurs operating in...
    Chiloane-Tsoka, Evelyn
    Journal of Economic and Financial Sciences; Vol 6, No 2 (2013); 347-358
    2013-07-31
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