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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  • Integrated reporting education and hegemonic domination
    Barac, Karin; Conradie, Pieter; de Klerk, Rene L.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 13 pages
    2020-10-22
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  • The performance of morally questionable shares in South Africa (2004–2019)
    Steyn, Johannes P.; Viviers, Suzette
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 12 pages
    2020-10-22
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  • Impacting accounting education using integrated information and communication technologies
    Dasoo, Nazreen; Bornman, Marina; Rhodes, Raymond J.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 9 pages
    2020-10-06
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  • Impacts of productive and recurrent public expenditure on economic growth in South...
    Leshoro, Temitope L.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 12 pages
    2020-09-23
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  • The use of graphs as an impression management tool in the annual integrated reports of...
    Varachia, Zakiyyah; Yasseen, Yaeesh
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-09-10
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  • Electioneering activities and their impact on the Ghana Stock Exchange
    Tetteh, Akyene; Arthur, Jeron K.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 8 pages
    2020-08-20
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  • Modelling short-run and long-run predictors of foreign portfolio investment volatility...
    Mamvura, Kuziva; Sibanda, Mabutho
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-08-17
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  • The link between environmental, social and corporate governance disclosure and the cost...
    Johnson, Ruth
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 12 pages
    2020-07-27
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  • Mobile phone banking: A comparative analysis of e-service quality and customer loyalty...
    Chigori, Darlington; Viljoen, Kim; Ford, Mari; Cilliers, Liezel
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-07-20
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  • Small, micro and medium enterprises financing: Costs and benefits of lending...
    Mbedzi, Edson; Simatele, Munacinga
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 10 pages
    2020-07-20
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  • The many faces of earnings before interest, tax, depreciation and amortisation...
    Mey, Mattheus T.; Lamprecht, Christiaan
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 13 pages
    2020-07-09
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  • International Financial Reporting Standards for small and medium-sized entities: A...
    Mohamed, Waheeda; Yasseen, Yaeesh; Nkhi, Naledi
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 9 pages
    2020-07-08
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  • The impact of new production technology on employee productivity in the South African...
    van Zyl, Gerhardus
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 8 pages
    2020-06-30
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  • Factors affecting the adoption of activity-based costing at technical and vocational...
    Madwe, Mziwendoda C.; Stainbank, Lesley J.; Green, Paul
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 10 pages
    2020-06-30
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  • Modelling exchange rate pass-through: A model of oil prices and asymmetric exchange...
    Adelakun, Ojo J.; Ngalawa, Harold
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 10 pages
    2020-06-29
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  • The role of oil prices in Philips curve modelling and forecasting of inflation
    Adelakun, Ojo J.; Ngalawa, Harold
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-06-25
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  • Context-specific indicators to guide the judgement of a going concern for a company in...
    Lamprecht, Christiaan; van Wyk, Hendrik A.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-05-25
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  • Corporate environmental disclosure in the integrated reporting regime: The case of...
    Iredele, Oluwamayowa O.; Moloi, Tankiso
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-05-25
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  • The availability of credit from the formal financial sector to small and medium...
    Asah, Francis T.; Louw, Lynette; Williams, John
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 10 pages
    2020-05-21
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  • University accounting programmes and the development of Industry 4.0 soft skills
    Marx, Ben; Mohammadali-Haji, Ahmed; Lansdell, Peter A.
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 17 pages
    2020-04-29
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  • Monetary policy and financial development in Africa: Do governance mechanisms matter?
    Gatsi, John; Idun, Anthony A.A.; Mensah, Felix
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 13 pages
    2020-04-29
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  • Effective strategies followed by multinational enterprises expanding into Africa
    Coetzee, Zihné; Bezuidenhout, Henri; Mhonyera, Gabriel
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 12 pages
    2020-04-28
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  • An analysis of issues relating to the taxation of cryptocurrencies as financial...
    Basson, Remerta
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 9 pages
    2020-04-28
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  • Retirement funding adequacy: The influence of provisions, attitudes and intentions
    Zeka, Bomikazi; Rootman, Chantal; Krüger, Janine
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 9 pages
    2020-04-23
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  • A better stock pricing model: A systematic literature review
    Musawa, Nsama; Kapena, Sumbye; Shikaputo, Chanda
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 6 pages
    2020-04-01
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  • The effect of cigarette smoking on subjective well-being in South Africa and its...
    Wilmans, Gorton; Rashied, Naiefa
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-04-01
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  • Personal conversion factors influencing debt uptake amongst young households in South...
    Malan, Shan; de Clercq, Bernadene; Meiring, Jacolize
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 12 pages
    2020-03-23
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  • The adequacy of IFRS 15 for revenue recognition in the construction industry
    Van Wyk, Milan; Coetsee, Danie
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 13 pages
    2020-02-24
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  • Tax knowledge for the digital economy
    Bornman, Marina; Wassermann, Marianne
    Journal of Economic and Financial Sciences; Vol 13, No 1 (2020); 11 pages
    2020-02-03
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  • Table of Contents Vol 12, No 1 (2019)
    Office, Editorial
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019)
    2019-12-19
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  • Regulatory changes in South Africa and their impact on the short-term insurance...
    Hagedorn-Hansen, Yolande; Verhoef, Grietjie; Els, Gideon
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 8 pages
    2019-12-12
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  • Acknowledgement to reviewers
    Office, Editorial
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 1 page
    2019-12-11
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  • A gamma generalised linear model as an alternative to log linear real estate price...
    Bax, Dane; Zewotir, Temesgen; North, Delia
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-12-05
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  • The impact of institutional quality and governance on financial inclusion in Africa: A...
    Chinoda, Tough; Kwenda, Farai
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 9 pages
    2019-12-05
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  • Financial sector development and economic growth in the Southern African Development...
    Abel, Sanderson; Nyamutowa, Charles; Mutonhori, Courage; le Roux, Pierre
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-10-30
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  • Modelling and computational simulation of optimal auction design and bidding strategies
    Mavungu, Masiala; Hurwitz, Evan; Marwala, Tshilidzi
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 6 pages
    2019-10-30
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  • Evaluating South Africa’s market risk using asymmetric power auto-regressive...
    Chifurira, Retius; Chinhamu, Knowledge
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-10-30
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  • Withholding tax on interest: Who has the withholding obligation?
    Bornman, Marina; Horn, Charl; Barnard, Lizanne
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 7 pages
    2019-10-29
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  • The association between South African investors’ financial risk tolerance and...
    Maritz, Leandri; Oberholzer, Merwe
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 12 pages
    2019-10-29
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  • Who are the big-spending beachgoers and what is important for them?
    Saayman, Melville; Saayman, Andrea
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 12 pages
    2019-10-29
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  • Computation of optimal investment allocations in a sequential portfolio optimisation
    Mavungu, Masiala; Hurwitz, Evan; Marwala, Tshilidzi
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 8 pages
    2019-09-26
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  • Assessing the relative appropriateness of the credit management policies of South...
    Maseko, Gauda J.; Oberholzer, Merwe; Middelberg, Susanna L.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-09-26
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  • The expected impact of the implementation of International Financial Reporting Standard...
    Segal, Milton; Naik, Genevieve
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 12 pages
    2019-09-25
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  • Are South African equity investors rewarded for taking on more risk?
    Steyn, Johannes P.; Theart, Lomari
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-09-25
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  • The relationship between marital status and employment in South Africa
    Janse van Rensburg, Caro C.; Claassen, Carike; Fourie, Alicia
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 9 pages
    2019-09-25
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  • Policy research in accounting: A doctrinal research perspective
    Coetsee, Daniël
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 9 pages
    2019-08-29
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  • Is the Alternative Exchange achieving its objectives? A capital structure perspective
    Sebastian, Avani; Merino, Andres
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 13 pages
    2019-08-29
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  • A framework for managing the regulatory and economic capital of banks
    Mynhardt, Ronald H.; Marx, Johan
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-08-06
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  • Linking sustainable local economic development to a market-based carbon control regime:...
    Polak, James; Snowball, Jeanette
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-07-29
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  • Navigating selected perceived risk elements on investor trust and intention to invest...
    Maziriri, Eugine T.; Mapuranga, Miston; Madinga, Nkosivile W.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 14 pages
    2019-07-29
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  • Donations in kind: An investigation of the value for purposes of section 18A of the...
    Nel, Rudie; Klopper, Nicolette
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 6 pages
    2019-07-29
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  • Listing price estimation of apartments: A generalised linear model
    Bax, Dane; Chasomeris, Mihalis G.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-07-25
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  • Trade openness and economic growth: Evidence from the Economic Community of Western...
    Guei, Kore M.; le Roux, Pierre
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 9 pages
    2019-07-25
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  • Statistical modelling of Zimbabwe’s international tourist arrivals using both symmetric...
    Chikobvu, Delson; Makoni, Tendai
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-07-25
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  • Modelling extreme risk of the South African Financial Index (J580) using the...
    Jakata, Owen; Chikobvu, Delson
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 7 pages
    2019-05-29
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  • Share-based remuneration: Per-director disclosure practices of selected listed South...
    Steenkamp, Gretha; Dippenaar, Mareli; Fourie, Carine; Franken, Danie
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 12 pages
    2019-05-28
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  • The role of dividend policy in share price volatility
    Pelcher, Lydia
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-04-29
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  • Exchange market pressure in South Africa and Kenya: An analysis using parametric and...
    Boer, Pieter-Henk; Munapo, Elias; Chanza, Martin; Mhlanga, Issaah A.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 15 pages
    2019-04-29
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  • Employee diversity attributes of productivity and real remuneration spillover impacts...
    van Zyl, Gerhardus
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 8 pages
    2019-04-29
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  • An analysis of the possible impact of mandatory audit firm rotation on the...
    Harber, Michael; Marx, Ben
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 14 pages
    2019-04-25
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  • Characterising cycles exhibited by important financial sections in the South African...
    De Wet, Milan C.; Botha, Ilse
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 18 pages
    2019-04-25
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  • Cardless banking in the Nelson Mandela Metropole: A means of financial inclusion for...
    Kinsman, Jasmine E.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-04-24
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  • Dynamic volatility behaviour of stock markets in southern Africa
    Mashamba, Tafirei; Magweva, Rabson
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 8 pages
    2019-03-18
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  • Can financial development influence economic growth: The sub-Saharan analysis?
    Ncanywa, Thobeka; Mabusela, Karabo
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 13 pages
    2019-02-26
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  • Estimation of geometric Brownian motion model with a t-distribution–based particle filter
    Nkemnole, Bridget; Abass, Olaide
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 9 pages
    2019-02-21
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  • The perceptions of South African accounting practitioners on the post-implementation of...
    Mohamed, Waheeda; Yasseen, Yaeesh; Omarjee, Fatima Z.
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 11 pages
    2019-02-21
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  • An exploratory study: Testing the effectiveness of a live-streamed lecture at tertiary...
    Smit, Sybil; Rossouw, Mareli
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 8 pages
    2019-02-11
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  • Dividend cession – Investigating the South African tax implications
    Haupt, Estian; Nel, Rudie
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 10 pages
    2019-02-11
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  • The effect of public investor activism on trust: A case study in the asset management...
    Viviers, Suzette; Theron, Edwin
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 14 pages
    2019-02-11
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  • The stochastic determinants of happiness in South Africa: A micro-economic modelling...
    van Aardt, Carel J.; de Clercq, Bernadene; Meiring, Jacolize
    Journal of Economic and Financial Sciences; Vol 12, No 1 (2019); 14 pages
    2019-02-07
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  • Table of Contents Vol 11, No 1 (2018)
    Office, Editorial
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 2 pages
    2018-12-14
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  • Perceptions of retirement adequacy in Lesotho: Behavioural and socio-economic influences
    Nthebe, Tokiso; Reyers, Michelle
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-12-06
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  • Acknowledgement to reviewers
    Office, Editorial
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 1 page
    2018-12-06
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  • Changes in South African executive share-based remuneration
    Steenkamp, Gretha; Wesson, Nicolene
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 12 pages
    2018-11-29
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  • Internal capital adequacy process: A framework for participating banks from east and...
    Mynhardt, Ronald H.; Marx, Johan
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-11-28
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  • Who are the big spending tourists travelling to South Africa?
    Fourie, Alicia; Saayman, Melville; Slabbert, Elmarie
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-11-14
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  • ‘Sometimes you don’t make enough to buy food’: An analysis of South African street...
    Viljoen, Kotie; Blaauw, Derick; Schenck, Rinie
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 13 pages
    2018-08-30
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  • The perceived fairness of turnover tax
    Gluckman, Adam; Turner, Magda
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-08-29
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  • Modelling tourism demand volatility using a seasonal autoregressive integrated moving...
    Makoni, Tendai; Chikobvu, Delson
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-08-29
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  • Mitigating the South African retirement-income shortfall crisis
    Pask, Adriaan E.; Marx, Johan
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-08-09
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  • To what extent does socio-economic status still affect household access to water and...
    Rhodes, Bruce; McKenzie, Tamlyn
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-07-31
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  • Financial innovation, firm performance and the speeds of adjustment: New evidence from...
    Muthinja, Moses M.; Chipeta, Chimwemwe
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-06-28
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  • The impact of leverage on investment decisions for South African firms with different...
    Mondosha, Miriam; Majoni, Akios
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 7 pages
    2018-06-28
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  • Pervasive skills development for aspirant chartered accountants: Academic versus...
    Keevy, Monique; Mare, Denise J.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-06-27
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  • Business rescue practices in South Africa: An explorative view
    Naidoo, Talira; Patel, Adnan; Padia, Nirupa
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-06-20
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  • Determinants of out-of-pocket health expenditure and their welfare implications in a...
    Babikir, Ali; Satty, Ali; Mwambi, Henry
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 7 pages
    2018-05-17
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  • Cost efficiency and non-performing loans: An application of the Granger causality test
    Abel, Sanderson
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 8 pages
    2018-05-16
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  • From jazz notes to bank notes: The determinants of spending by black music festival...
    Kruger, Martinette; Metsi, Phatshimo I.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-05-15
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  • Exploring traditional due diligence processes in South Africa
    Patel, Adnan
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-05-10
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  • Complementing South African inflation surveys: A suitable forecasting tool
    van Heerden, Chris; Heymans, Andre; Seetharam, Yudhvir
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 14 pages
    2018-04-30
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  • The short-run performance of equity issues in South Africa: Bad timing or a last resort?
    Seetharam, Yudhvir; Da Cunha, Jesse A.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-04-30
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  • Exploring the decision to adopt International Financial Reporting Standards early: The...
    Swait, Nakita; Patel, Adnan; Maroun, Warren
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 12 pages
    2018-04-25
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  • Using fundamental, market and macroeconomic variables to predict financial distress: A...
    Sabela, Sibusiso W.; Brummer, Leon M.; Hall, John H.; Wolmarans, Hendrik P.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-04-24
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  • Decomposition of the technical efficiency of the banking system
    Abel, Sanderson; Bara, Alex; Le Roux, Pierre
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-04-24
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  • Analysing industrial growth in various cities in KwaZulu-Natal, South Africa
    Coetzee, Clive E.; Kleynhans, Ewert P.J.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 12 pages
    2018-04-23
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  • Forecasting demand for qualified labour in the South African hotel industry
    Makumbirofa, Sandra; Saayman, Andrea
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-04-19
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  • A project management framework for small- and medium-sized entities: Accounting...
    Bishop, William A.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-04-18
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  • Addressing the incremental risks associated with adopting Bring Your Own Device
    Weber, Lyle; Rudman, Riaan J.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 13 pages
    2018-04-16
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  • The impact of internationalisation on stock liquidity and volatility: Evidence from the...
    Chipunza, Kudakwashe J.; McCullough, Kerry
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 11 pages
    2018-04-09
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  • Investigating a new wealth tax in South Africa: Lessons from international experience
    Arendse, Jackie; Stack, Lilla
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 12 pages
    2018-04-09
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