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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  • Management of trade credit by small and medium-sized enterprises
    Otto, Werner H.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 8 pages
    2018-04-09
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  • The impact of operating leverage on the capital structure of Johannesburg Stock...
    Mohohlo, Matabane T.; Hall, Johan H.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 10 pages
    2018-04-05
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  • An audit evidence planning model for the public sector
    Mentz, Marian; Barac, Karin; Odendaal, Elza
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 14 pages
    2018-03-29
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  • Resolving the energy-growth nexus in South Africa
    Molele, Sehludi B.; Ncanywa, Thobeka
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 8 pages
    2018-03-07
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  • Fair value intensity and analyst forecasts
    Badenhorst, Wessel M.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 12 pages
    2018-02-28
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  • An evaluation of Global Management Accounting Principles in the sustainability of a...
    Burger, Alick B.; Middelberg, Susanna L.
    Journal of Economic and Financial Sciences; Vol 11, No 1 (2018); 9 pages
    2018-02-22
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  • The accounting treatment of credit card rewards programmes: a South African perspective...
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 206-234
    2017-11-06
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  • The adoption of Activity-Based Costing in private health care facilities in South Africa
    Botha, Gideon; du Toit, Elda
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 338-355
    2017-11-06
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  • Assessing Reputational Risk: A Four Point Matrix
    Swanepoel, Ezelda; Esterhuysen, J; van Vuuren, Gary; Lotriet, Ronnie
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 313-337
    2017-11-06
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  • Financial Intermediation and Economic Growth: Evidence from Rwanda
    Gisanabagabo, Sebuhuzu; Ngalawa, Harold
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 253-273
    2017-11-06
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  • Retail format selection: Occupancy cost and profitability
    Duvenhage, Amanda; Kruger, André
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 356-375
    2017-11-06
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 191-193
    2017-11-06
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  • Evaluating Market Power in the Zimbabwean Banking Sector
    Abel, Sanderson; le Roux, Pierre
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 274-291
    2017-11-06
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  • ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended...
    Segal, Milton
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 376-391
    2017-11-06
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  • The use of the OECD Model Tax Convention as an inrpretative aid: The static vs...
    Steenkamp, Lee-Ann
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 195-205
    2017-11-06
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  • Realising the vision of Integrated Reporting: A critical viewpoint
    Conradie, Pieter; de Jongh, Derick
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 292-312
    2017-11-06
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  • Growth and employment impacts of public economic infrastructure investment in South...
    Mbanda, Vandudzai; Chitiga-Mabugu, Margaret
    Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 235-252
    2017-11-06
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  • An analysis of the applicability of the OECD Model Tax Convention to non-OECD member...
    Steenkamp, Lee-Ann
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 83-93
    2017-06-06
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  • South Africa's susceptibility to financial crises
    Cockeran, Henry; Krugell, Waldo
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 69-82
    2017-06-06
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  • The impact of in-house training on the diversity dimensions of employee productivity in...
    van Zyl, Gerhardus
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 160-175
    2017-06-06
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  • Dividend cession and dividend distribution: The South African VAT implications
    Haupt, Estian; Nel, Rudie
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 13-25
    2017-06-06
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  • Forecasting financial variables using artificial neural networks - dynamic factor model
    Babikir, Ali; Mwambi, Henry
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 94-106
    2017-06-06
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  • Measuring environmental performance of banks: Evidence from Carbon Disclosure Project...
    Bimha, Alfred; Nhamo, Godwell
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 26-46
    2017-06-06
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  • The accounting treatment of credit card rewards programmes: a South African perspective...
    Brink, Sophia
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 107-124
    2017-06-06
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  • Foreign direct investment, trade openness and growth nexus in Lesotho
    Makhetha, Leseko; Rantaoleng, Joel
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 145-159
    2017-06-06
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  • The relative contribution of alternative capital flows to South Africa: An empirical...
    Adeola, Omolola; Aziakpono, Meshach
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 47-68
    2017-06-06
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 9-11
    2017-06-06
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  • Income tax implications from the transfer of soccer players in South Africa
    Makhaya, Siphamandla; Barnard, Lizanne
    Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 125-144
    2017-06-06
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  • The competitive status of the South African Wheat Industry
    van der Merwe, Johannes; Cloete, Philippus; van Schalkwyk, Herman
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 651-666
    2016-12-03
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  • Company determinants of capital structure on the JSE Ltd and the influence of the 2008...
    Mouton, Marise; Smith, Nico
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 789-806
    2016-12-03
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  • JSE listed companies in the food and drug retail sector: A content analysis of...
    Gregory, Vanessa; Chasomeris, Mihalis
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 927-950
    2016-12-03
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 645-649
    2016-12-03
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  • The influence of employment and occupation on a household's net equity
    Combrink, Hermanus; Venter, Jan
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 730-748
    2016-12-03
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  • An analysis of the financial reporting compliance of South African public agricultural...
    Baigrie, Ingrid; Coetsee, Danie
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 833-853
    2016-12-03
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  • Sport consumption patterns in the Eastern Cape: Cricket spectators as sporting univores...
    Brock, Kelcey; Fraser, Gavin; Botha, Ferdi
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 667-684
    2016-12-03
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  • A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016)
    Strydom, Nicolaas; Els, Gideon
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 951-974
    2016-12-03
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  • A comparative analysis of the design of special economic zones: The case of South...
    le Roux, Nadea; Schoeman, Anculien
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 749-768
    2016-12-03
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  • Restructuring Port Governance in South Africa
    Meyiwa, Ayanda; Chasomeris, Mihalis
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 854-873
    2016-12-03
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  • Oil Price Shocks and Economic Activity: The Asymmetric Cointegration Approach in South...
    Nzimande, Ntokozo; Msomi, Simiso
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 685-713
    2016-12-03
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  • Financial analysis of the South African life insurance sector - An empirical...
    Alagidede, Paul; Mangenge, Takalani
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 903-926
    2016-12-03
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  • Accounting students' experience of an improved strategy of feedback on assessment
    Stegmann, Nerine; Malan, Marelize
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 769-788
    2016-12-03
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  • Determinants of internal ta compliance costs: Evidence from South Africa
    Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riel; Fletcher, Lizelle
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 714-729
    2016-12-03
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  • Disaggregated South African household net wealth: A mixed methods approach
    Scheepers, Debbie; de Clercq, Bernadene
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 874-902
    2016-12-03
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  • A Hidden Markov Model inference approach to testing the Random Walk Hypothesis:...
    Nkemnole, Edesiri
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 696-713
    2016-12-03
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  • South Africa's economic policies on unemployment: A historical analysis of two...
    Ferreira, Lorainne; Rossouw, Riaan
    Journal of Economic and Financial Sciences; Vol 9, No 3 (2016); 807-832
    2016-12-03
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  • Cloud computing activities: South African normal tax source determination
    Nel, Rudie; Steenkamp, Shene
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 529-544
    2016-08-11
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  • Are you willing to pay more for the arts?
    Kruger, Martinette; Saayman, Melville
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 392-408
    2016-08-11
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  • Emphasising the usefulness of simulations in audit education: Student perceptions at a...
    de Villliers, Rikus
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 485-502
    2016-08-11
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 343-346
    2016-08-11
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  • Relevant factors for the suspension of the payment of disputed tax - A comparative...
    van Zyl, Linda; van Wyk, Danielle
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 561-577
    2016-08-11
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  • Regional Impact of the Global Economic Crisis on the Free State Province in South...
    Maisonnave, Helene; Mahabir, Jugal; Chitiga, Margaret; Mabugu, Ramos
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 471-484
    2016-08-11
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  • Fundamental factors influencing returns of shares listed on the Johannesburg Stock...
    Vermeulen, Marise
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 426-435
    2016-08-11
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  • Who are the big trippers? Segmenting tippers based on the size of the tip
    Saayman, Melville
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 503-516
    2016-08-11
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  • Individual shareholder activism in South Africa: The case of Theo Botha
    Viviers, Suzette
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 247-369
    2016-08-11
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  • Downside CAPM: The case of South Africa
    Okyere-Boakye, Kwasi; O’Malley, Brandon
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 578-608
    2016-08-11
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  • Determining consumers' intention to use unit trusts
    Rootman, Chantal; Krüger, Janine
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 436-454
    2016-08-11
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  • Debt reduction: Indicative factors in classification as a donation for income tax purposes
    Nel, Rudie; Herron, Andrea
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 517-528
    2016-08-11
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  • A comparative analysis of the level of competitiveness of the South African Clothing...
    van Zyl, Gerhardus; Matswalela, Kagiso
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 370-391
    2016-08-11
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  • Convergence towards internal audit effectiveness in the BRICS Countries
    Barac, Karin; Coetzee, Philna; van Staden, Marianne
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 609-629
    2016-08-11
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  • Working capital management of South African retail firms
    Louw, Elmarie; Hall, John; Brümmer, Leon
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 545-560
    2016-08-11
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  • An application of Panzar-Rosse Approach in assessing banking sector competition in...
    Abel, Sanderson; le Roux, Pierre
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 455-470
    2016-08-11
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  • The integration of information and information technology in accounting education:...
    Eloff, Anne-Marie
    Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 409-425
    2016-08-11
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  • The flourishing nature of labour brokerage in South Africa: An investigation into the...
    Schoeman, Christie; Blaauw, Derick
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 137-152
    2016-03-10
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  • Volatility transmission between money and stock markets: Evidence from a developing...
    Emenike, Kalu O.
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 244-255
    2016-03-10
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 9-12
    2016-03-10
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  • The impact of non-unionised participation platforms on employee productivity in the...
    van Zyl, Gerhardus
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 93-105
    2016-03-10
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  • Cloud computing activities: Guidelines on the South African income tax classification
    Steenkamp, Shené; Nel, Rudie
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 228-243
    2016-03-10
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  • The factors influencing the use of financial planners
    Zeka, Bomikazi; Goliath, Jasmine; Antoni, Xolile; Lillah, Riyaadh
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 76-92
    2016-03-10
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  • Section 24C: Indicators regarding the certainty of the incurral of future expenditure
    Calitz, Lizelle; van Zyl, Linda
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 174-193
    2016-03-10
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  • Value-added tax on imported electronic services: a critical evaluation of the newly...
    Coetzee, Liza; Meiring, Marisca
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 28-42
    2016-03-10
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  • A test of satisfaction, experience and hours of work as mediators of the relationship...
    Callaghan, Chris W.
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 256-274
    2016-03-10
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  • Organic agriculture: The trade-off between financial and non-financial benefits
    Marais, Joset-Jordaan; Eiselen, Riëtte
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 106-119
    2016-03-10
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  • Assessment of debt counselling services: A case of Gauteng, South Afrca
    Masilo, Kgomotso H.; Marx, Johan
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 194-208
    2016-03-10
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  • Valuing user preferences for improvements in public nature trails around the Sundays...
    Lee, Deborah; Hosking, Stephen G.; du Preez, Mario
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 43-59
    2016-03-10
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  • Capital structure determinants in South Africa: A quantile regression approach
    Gwatidzo, Tendai; Ntuli, Miracle; Mlilo, Mthokozisi
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 275-290
    2016-03-10
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  • Acceptance of the eletronic method of filing tax returns by South African taxpayers: An...
    Jankeeparsad, Raphael W.; Jankeeparsad, Thanesha R.; Nienaber, Gerhard
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 120-136
    2016-03-10
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  • Financial products used by South African households at different life stages
    Stedall, Cinzia; Venter, Jan M.P.
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 310-325
    2016-03-10
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  • Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient...
    Moyo, Vusani
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 209-227
    2016-03-10
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  • Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first...
    Coetzee, Zahné; Bezuidenhout, Henri; Claassen, Carike; Kleynhans, Ewert
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 153-173
    2016-03-10
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  • Long-run Accounting Conservatism and subsequent equity returns
    Badenhorst, Wessel M.
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 60-75
    2016-03-10
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  • Trade implications of grid emission factors under climate change and the green economy:...
    Mukonza, Chipo; Nhamo, Godwell
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 13-27
    2016-03-10
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  • Significant risks relating relating to mobile technology
    Sahd, Lize-Marie
    Journal of Economic and Financial Sciences; Vol 9, No 1 (2016); 291-309
    2016-03-10
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  • The determinants and measurement of trust in tax authorities as a factor influencing...
    Bornman, Marina
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Post-konstitusionele regspraak oor die wysiging van diskriminerende bepalings in...
    Steyn, Henda
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • A South African perspective on value-added tax on international mobile...
    Schoeman, Anculien H.; Steyn, Theuns L.; Homeier, Karl
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Volatility and risk of equity in retirement portfolios
    Snyman, Paul; Smith, Nico
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Rewarding tax compliance: taxpayers' attitudes and beliefs
    Bornman, Marina; Stack, Lilla
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Organic agriculture: the trade-off between financial and non-financial benefits
    Jordaan-Marais, Josette; Eiselen, Riette
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Creating value in accounting education with a qualitative research methodology
    Rhodes, Nadia
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Non-recognition of internally generated brands: implications for the usefulness of...
    Van Aardt Van Der Spuy, Pieter
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Spouses' views of gender roles: financial management in marriage
    Alsemgeest, Liezel; Grobbelaar, Chrizaan
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Stock market returns and exchange rate movements in a multiple currency economy: the...
    Sibanda, Mabutho
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Editorial
    Els, Gideon
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962
    Van Wyk, Ellane
    Journal of Economic and Financial Sciences; Vol 8, No 3 (2015)
    2015-12-27
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  • The competencies developed in an undergraduate accounting course before SAICA's...
    Smit, Sybil; Steenkamp, Gretha
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 666-688
    2015-07-30
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  • The use of activity-based costing in South African private health care industry
    Botha, Gideon; Vermaak, Frans
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 518-535
    2015-07-30
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  • Who are the big spenders at a motorcycle event?
    Kruger, Martinette; Viljoen, Armand; Saayman, Melville
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 327-353
    2015-07-30
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  • Testing weak form efficiency in the South African market
    Grater, Elmar; Struweg, Jean
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 621-632
    2015-07-30
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  • Using collaborative learning exercises to transfer pervasive skills: some South African...
    Keevy, Monique
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 456-473
    2015-07-30
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  • Exploring the elements of strategic innovation drivers in South African banks
    Maree, Lelani; McKenzie, Kieran D.
    Journal of Economic and Financial Sciences; Vol 8, No 2 (2015); 604-620
    2015-07-30
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