ABOUT THE JOURNAL
The Journal of Economic and Financial Sciences (JEF) publishes theoretical and emprical research in the field of Economic and Financial Sciences. Manuscripts published in JEF fall mostly in the areas of auditing, corporate finance, corporate governance, economics, econometrics, financial accounting, financial planning, investment management, management accounting and taxation in the emerging market. View our Editorial Team.


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 LATEST ARTICLES

Original Research

 
Board independence and dividend distributions in South African listed family firms  
Gabriela dos Santos, Suzette Viviers, Elmarie Venter
07 May 2025

Original Research

 
Value relevance of discretionary and non-discretionary disclosure across reporting environments  
Jacques Totowa, Thabang Mokoaleli-Mokoteli
15 April 2025

Original Research

 
The challenges of digital accounting systems in the South African telecommunications industry  
Aanisah Miller, Vusani Moyo, Daniel Schutte
14 March 2025

Original Research

 
Exploring the perceived value-behavioural intention link: An Islamic banking perspective  
Mornay Roberts-Lombard, Aalia Variava, Irfaan Baig, Rahilca Chavoos
04 December 2024

Reviewer Acknowledgement

 
Acknowledgement to reviewers  
Editorial Office
07 November 2024

Correction

 
Corrigendum: Antecedents of youths who are not in employment, education or training: Micro-level evidence  
Jacques J.J. De Jongh, Precious Mncayi-Makhanya, Phindile Mdluli-Maziya
22 October 2024

Original Research

 
Developing illustrative examples for revenue recognition in credit card rewards programmes  
Sophia M. Brink
18 October 2024

Original Research

 
The relationship between sustainability and financial performance of South African companies  
Inge Delport, Merwe Oberholzer, Surika Van Rooyen
14 October 2024

Editorial

 
Language challenges for global adoption and implementation of IFRS  
Bartosz Kurek
04 October 2024

Original Research

 
A cross-country, macro-level investigation into earnings retention during the COVID-19 pandemic  
Suzette Viviers, Nicolene Wesson
12 September 2024
More Latest Articles...
FAST FACTS 2018- STATISTICS (UPDATED DAILY)
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 ANNOUNCEMENTS

Notification: A must-read for researchers in Science, Engineering and Technology

 
We’re excited to share a compelling editorial by Karishma Singh: ‘Aligning conservation efforts with the Sustainable Development Goals in African Journal of Biodiversity Conservation. It explores the theological significance of launching the journal. Read the editorial.  
Posted: 2025-05-31 More...

Press Release: ‘Journal of Economic and Financial Sciences’ accepted for inclusion in Scopus

 
The Journal of Economic and Financial Sciences, established in 2007, has achieved an exciting milestone with its acceptance for inclusion in Scopus. While it will take a few months before the journal’s articles are fully searchable on Scopus, this development underscores the journal’s commitment to advancing high-quality research in economics and finance, particularly within emerging markets. We spoke with the journal’s Editor-in-Chief, Prof. Ilse Botha, to learn more about this achievement, the journal’s evolution, and her vision for the future. Learn more.  
Posted: 2025-05-26

Book Release: Education and climate change: Discovering strategies for individual and collective action

 
Read the open-access book, Education and climate change: Discovering strategies for individual and collective action. This book positions education as a transformative force in climate action, advocating for inclusive, action-oriented learning to build resilience and drive sustainable change.  
Posted: 2025-05-29

Book Release: Oral history in South Africa: Autoethnography, methodologies and ethics

 
Read the open-access book, Oral history in South Africa: Autoethnography, methodologies and ethicsThis book reimagines South African historical scholarship by elevating oral testimonies and advocating for Afrocentric, ethical approaches to oral history as vital tools for inclusive and transformative narratives.  
Posted: 2025-05-22

Book Release: Enhancing effective public sector governance: Effectiveness of audit committees in South African municipalities

 
Read the open-access book, Enhancing effective public sector governance: Effectiveness of audit committees in South African municipalities.  This book examines the challenges facing municipal audit committees in South Africa and offers practical, ethical guidelines to strengthen their role in addressing the service delivery crisis.  
Posted: 2025-05-22
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