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| Issue |
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| Vol 17, No 1 (2024) |
Antecedents of youths who are not in employment, education or training: Micro-level evidence |
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Jacques J.J. de Jongh, Precious Mncayi-Makhanya, Phindile Mdluli-Maziya |
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| Vol 17, No 1 (2024) |
Effects of credit rating changes on corporate capital structure in South Africa |
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Culverwell Bwowa, Marise Mouton, Milan C. De Wet |
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| Vol 17, No 1 (2024) |
Corporate social responsibility, reputation and performance in the Zimbabwe’s mining sector |
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Irvine Langton, Joseph Zuva, Chengedzai Mafini |
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| Vol 17, No 1 (2024) |
Suitability of risk assessment tools used during the portfolio recommendation process |
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Solani Baloyi, Melany Lotter |
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| Vol 17, No 1 (2024) |
Trends in and determinants of South African maize exports in the post-deregulation era |
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Judith M. Geyser, Anmar Pretorius, Alicia Fourie |
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| Vol 17, No 1 (2024) |
Savings and growth nexus in the context of Southern African Customs Union countries |
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Lavisa Tala, Izunna C. Anyikwa, Pierre le Roux |
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| Vol 17, No 1 (2024) |
Relationship between executive remuneration and performance of South African mining companies |
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Tando O. Siwendu, Matthys J. Swanepoel, Olive Stumke |
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| Vol 17, No 1 (2024) |
Obstacles encountered by tax practitioners |
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Mphagahlele O. Ndlovu, Daniel P. Schutte |
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| Vol 16, No 1 (2023) |
Enhancing the criteria for financial assistance to state-owned companies |
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Precious T. Ngobeni, Leon Barnard, Mosie C.C. Molate |
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| Vol 16, No 1 (2023) |
Factors affecting the adoption of activity-based costing in a South African state university |
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Annah Kudanga, Zwelihle W. Nzuza, Lesley J. Stainbank |
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| Vol 16, No 1 (2023) |
Active ownership reporting among South African asset managers, and why it matters |
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George F. Nel, Johan P. Steyn, Anria Van Zyl |
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| Vol 16, No 1 (2023) |
CFP® professionals’ perceptions of establishing client relationships in a South African context |
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Jasmine Kinsman, Chantal Rootman, Xolile Antoni |
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| Vol 16, No 1 (2023) |
Regulation and valuation of non-International Financial Reporting Standards disclosures |
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Sadhir Issirinarain, Michael Adelowotan, Marybeth Rouse |
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| Vol 16, No 1 (2023) |
Analysing the impact of COVID-19 on the digital strategies of South African retailers |
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Faith Shenjere, Susanna L. Middelberg |
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| Vol 16, No 1 (2023) |
Determinants of South African agricultural exports to African markets |
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Thembalethu M. Seti |
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| Vol 16, No 1 (2023) |
The value relevance of EBITDA and book values: Evidence from the Johannesburg Stock Exchange |
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Ronald Nhleko, Daniel P. Schutte, Merwe Oberholzer |
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| Vol 16, No 1 (2023) |
Factors that motivate millennial accountancy professionals in industry to become academics |
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Christi Leonard, Jaco Moolman, Christina C. Shuttleworth |
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| Vol 16, No 1 (2023) |
Demystifying the use of corporate social responsibility terminology in the investment context |
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Kara Nel, Pierre D. Erasmus, Nadia Mans-Kemp |
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| Vol 16, No 1 (2023) |
Day labouring in Southern Africa after the global economic and financial crisis: The case of Pretoria and Windhoek |
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Anthonie M. van Wyk, Phillip F. Blaauw, Catherina Schenck |
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| Vol 16, No 1 (2023) |
Living annuity satisfaction |
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Jeannie de Villiers-Strijdom, Niel Krige |
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| Vol 16, No 1 (2023) |
Do fiscal deficits influence private savings in South Africa? An empirical note |
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Juniours Marire |
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| Vol 16, No 1 (2023) |
Do South Africa’s e-commerce VAT rules measure up to international trends and OECD guidelines? |
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Alexandra Loffstadt, Jane Ndlovu, Misha Padia |
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| Vol 16, No 1 (2023) |
Inflation dynamics in South Africa: The role of public debt |
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Sinethemba D. Sangweni, Harold Ngalawa |
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| Vol 15, No 1 (2022) |
Impact of industrialisation on economic growth in Nigeria |
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Oyebanji J. Ibitoye, Aderounmu A. Ogunoye, Ewert P.J. Kleynhans |
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| Vol 15, No 1 (2022) |
Targeting untapped intra-regional trade opportunities for trade integration in Africa |
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Lorainne Ferreira, Ermie Steenkamp, Riaan Rossouw |
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| Vol 15, No 1 (2022) |
Agricultural trade credit: Evidence from smallholder primary producers in Ghana |
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Stanley Kojo Dary |
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| Vol 15, No 1 (2022) |
Volatility spillovers in equity and foreign exchange markets: Evidence from emerging economies |
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Tsepiso Nyopa, Sibanisezwe A. Khumalo |
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| Vol 15, No 1 (2022) |
The determinant of African banks’ capital structure: Basel III Accord or bank-specific factors? |
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Ayodeji M. Obadire, Vusani Moyo, Ntungufhadzeni F. Munzhelele |
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| Vol 15, No 1 (2022) |
Assessing the nature of corporate environmental responsibility in Zimbabwe’s gold mining sector |
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Loveness Nyikahadzoi, Ronnie Lotriet, Anet Smit |
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| Vol 15, No 1 (2022) |
Mainstreaming environmental, social and governance integration in investment practices in South Africa: A proposed framework |
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Francis Marais, Cornelis T. van der Lugt, Nadia Mans-Kemp |
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| Vol 15, No 1 (2022) |
A qualitative exploration of the bidding processes used in business rescue |
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Shaneen Conradie, Christiaan Lamprecht |
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| Vol 15, No 1 (2022) |
Determinants of choice between equity issuance, equity repurchase and debt issuance of South African companies listed on the Johannesburg Stock Exchange |
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Mpinda F. Mvita, Leon M. Brummer, John H. Hall |
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| Vol 15, No 1 (2022) |
Implications of fiscal policy on household consumption in Kenya: A nonlinear auto-regressive distributed lag approach |
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Naomy N. Muindi, Sophia Z.E. Mukorera |
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| Vol 15, No 1 (2022) |
Ports regulation in South Africa: An equitable tax rate approach |
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Mahesh Fakir, Mihalis G. Chasomeris |
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| Vol 15, No 1 (2022) |
The global financial crisis and the speed of capital structure adjustment: Evidence from South Africa |
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Vusani Moyo, Demetris Markou |
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| Vol 15, No 1 (2022) |
Integrated reporting: A cross-cutting theoretical view on its use and value |
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Cornelis T. van der Lugt, Nadia Mans-Kemp |
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| Vol 15, No 1 (2022) |
Environmental, social and governance-efficient frontiers in an emerging market milieu |
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Francesca Bell, Gary van Vuuren |
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| Vol 15, No 1 (2022) |
Investigating the relationship between financial inclusion and financial health in South Africa |
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Njabulo Ndaba, Johannes Sheefeni, Derek Yu |
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| Vol 15, No 1 (2022) |
Industry and geographic dynamics of employee productivity levels for different major job code and age categories in the South African workplace |
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Gerhardus van Zyl |
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| Vol 15, No 1 (2022) |
Debt relief: Tax inconvenience for companies already in financial distress |
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Muneer E. Hassan, Riaan Wessels |
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| Vol 15, No 1 (2022) |
Use of management accounting practices and factors affecting its use: A survey of small and medium-sized enterprises in Durban |
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Sicelo Cele, Celani J. Nyide, Lesley J. Stainbank |
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| Vol 15, No 1 (2022) |
Relationship between fiscal deficits and unemployment in South Africa |
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Juniours Marire |
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| Vol 15, No 1 (2022) |
Is growth in the South African economy profit-led or wage-led? |
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Mzwanele Ntshwanti |
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| Vol 15, No 1 (2022) |
The influence of demographic variables on financial record-keeping in small- and medium-sized enterprises in the South African informal sector |
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Petronella Jonck, Lilian Nwosu |
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| Vol 14, No 1 (2021) |
Should Uber drivers be considered employees for South African income tax purposes? |
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Mariam Hussein, Shaun Parsons, Riyaan Mabutha, Magdel Zietsman |
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| Vol 14, No 1 (2021) |
Threshold capital structure and predictors of choice between distribution strategies |
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Mpinda F. Mvita, Leon M. Brummer, Hendrik P. Wolmarans |
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| Vol 14, No 1 (2021) |
Anticipation and adaptation of subjective well-being to marriage in South Africa |
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Marinda Pretorius, Mduduzi E. Biyase, Bianca Fisher |
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| Vol 14, No 1 (2021) |
The influence of transaction cost variables on e-buyer satisfaction and loyalty: An e-business-to-consumer retailer context |
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Christine F. De Meyer-Heydenrych, Ilse Struweg |
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| Vol 14, No 1 (2021) |
Effects of integrated reporting on the cost of capital and analysts’ forecasts errors: A study of Johannesburg Stock Exchange listed mining firms |
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Bhekisisa N. Ngcobo, Mabutho Sibanda |
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| Vol 14, No 1 (2021) |
The effect of perceptions of corporate identity and corporate social responsibility practices on investment intention |
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Kara Nel, Pierre D. Erasmus, Nadia Mans-Kemp |
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| Vol 14, No 1 (2021) |
Transparency report disclosure practices of large- and medium-sized audit firms in South Africa |
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Rozanne J. Smith, Ben Marx |
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| Vol 14, No 1 (2021) |
Do corporate attributes drive integrated reporting amongst listed companies in Nigeria? |
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Michael O. Adelowotan, Ini E. Udofia |
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| Vol 14, No 1 (2021) |
Financial inclusion, bank competition and economic growth in Africa |
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Tough Chinoda, Tafirei Mashamba |
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| Vol 14, No 1 (2021) |
Corporate life cycle and dividend payout: A panel data analysis of companies in an emerging market |
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Ntungufhadzeni F. Munzhelele, Hendrik Wolmarans, John Hall |
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| Vol 14, No 1 (2021) |
Special purpose acquisition companies as a vehicle for providing venture capital to small and medium size enterprise |
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Ben Marx, Ahmed Mohammadali Haji, Ilse Botha, Boniswa Madikizela, Thabiso Madiba |
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| Vol 14, No 1 (2021) |
Mobile money and regional financial integration: Evidence from sub-Saharan Africa |
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Jonathan Tembo, Chioma Okoro |
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| Vol 14, No 1 (2021) |
Firm’s value sustainability via accounting ratios: The case of Nigerian listed firms |
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Kola B. Ajeigbe, Thys Swanepoel, Heleen Janse van Vuuren |
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| Vol 14, No 1 (2021) |
Understanding the drivers of financial inclusion in South Africa |
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David Mhlanga, Steven H. Dunga, Tankiso Moloi |
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| Vol 14, No 1 (2021) |
The impact of employee remuneration inequalities on employee productivity in the South African workplace |
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Gerhardus van Zyl |
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| Vol 14, No 1 (2021) |
Economic complexity to boost the selected sub-Saharan African economies |
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Thobeka Ncanywa, Itumeleng P. Mongale, Ombeswa Ralarala, Thabiso E. Letsoalo, Brian S. Molele |
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| Vol 14, No 1 (2021) |
An empirical study into the informal sector: The link between entrepreneurial activity and firm performance |
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Tinashe Napwanya, Willie T. Chinyamurindi |
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| Vol 14, No 1 (2021) |
Determinants of foreign direct investment in the Zimbabwean Mining Sector |
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Sanderson Abel, Julius Mukarati, Courage Mutonhori, Pierre le Roux |
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| Vol 14, No 1 (2021) |
Analysing the criteria of private equity investment in South Africa |
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Albertus Hamman, Ines Nel, Merwe Oberholzer |
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| Vol 14, No 1 (2021) |
Remote night-time lights sensing: Investigation and econometric application |
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Clive E. Coetzee, Ewert P.J. Kleynhans |
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| Vol 14, No 1 (2021) |
Examining the cointegrating relationship between financial intermediation and poverty in a selected panel of developing countries |
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Margaret R. Magwedere, Joseph Chisasa, Godfrey Marozva |
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| Vol 14, No 1 (2021) |
Perceived pervasive skills acquired through educational games in an accounting undergraduate degree |
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Marelize Malan, Vanessa van Dyk |
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| Vol 14, No 1 (2021) |
An application of behavioural finance in banking: The Discovery Bank case |
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Liam Hyland, Avani Sebastian, Yudhvir Seetharam |
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| Vol 14, No 1 (2021) |
Factors affecting labour absorption in South Africa |
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Precious Mncayi, Kabelo Shuping |
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| Vol 14, No 1 (2021) |
Alignment of executive long-term remuneration and company key performance indicators: An exploratory study |
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Lize-Mari van Wyk, Nicolene Wesson |
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| Vol 14, No 1 (2021) |
Impact of tangible book value and operating earnings on firm value variants in South Africa |
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Atanas Sixpence, Olufemi P. Adeyeye, Rajendra Rajaram |
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| Vol 14, No 1 (2021) |
Viewing ‘open strategy’ as a viable approach to the management of strategy |
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Geoff A. Goldman, Jonathan Kruger |
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| Vol 14, No 1 (2021) |
Black tax: An international exploratory study in the South African context |
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Riley Carpenter, Malilimalo Phaswana |
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| Vol 14, No 1 (2021) |
Economic empowerment of women in the informal African craft industry: The case of Tembisa |
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Louisa D. Jokia, Elana Swanepoel, Marius Venter |
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| Vol 13, No 1 (2020) |
Risk aversion, path dependency and financial economic decision-making in low-income communities: Experimental evidence from South Africa |
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Syden Mishi, Robert Mwanyapedza, Florence Katsande, Zintle Sikhunyana |
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| Vol 13, No 1 (2020) |
Portfolio performance under tracking error and asset weight constraints |
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Michael H. Daly, Gary van Vuuren |
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| Vol 13, No 1 (2020) |
An examination of the impact of COVID-19 on the financial markets and how this directs investment into the market for fine art |
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Peter W. Baur |
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| Vol 13, No 1 (2020) |
The performance of morally questionable shares in South Africa (2004–2019) |
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Johannes P. Steyn, Suzette Viviers |
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| Vol 13, No 1 (2020) |
Integrated reporting education and hegemonic domination |
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Karin Barac, Pieter Conradie, Rene L. de Klerk |
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| Vol 13, No 1 (2020) |
Impacting accounting education using integrated information and communication technologies |
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Nazreen Dasoo, Marina Bornman, Raymond J. Rhodes |
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| Vol 13, No 1 (2020) |
The use of graphs as an impression management tool in the annual integrated reports of South African listed entities |
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Zakiyyah Varachia, Yaeesh Yasseen |
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| Vol 13, No 1 (2020) |
Electioneering activities and their impact on the Ghana Stock Exchange |
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Akyene Tetteh, Jeron K. Arthur |
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| Vol 13, No 1 (2020) |
Modelling short-run and long-run predictors of foreign portfolio investment volatility in low-income Southern African Development Community countries |
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Kuziva Mamvura, Mabutho Sibanda |
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| Vol 13, No 1 (2020) |
The link between environmental, social and corporate governance disclosure and the cost of capital in South Africa |
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Ruth Johnson |
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| Vol 13, No 1 (2020) |
Small, micro and medium enterprises financing: Costs and benefits of lending technologies in the Eastern Cape province of South Africa |
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Edson Mbedzi, Munacinga Simatele |
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| Vol 13, No 1 (2020) |
Mobile phone banking: A comparative analysis of e-service quality and customer loyalty of banking applications and Unstructured Supplementary Service Data services |
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Darlington Chigori, Kim Viljoen, Mari Ford, Liezel Cilliers |
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| Vol 13, No 1 (2020) |
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies |
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Mattheus T. Mey, Christiaan Lamprecht |
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| Vol 13, No 1 (2020) |
International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners |
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Waheeda Mohamed, Yaeesh Yasseen, Naledi Nkhi |
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| Vol 13, No 1 (2020) |
Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa |
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Mziwendoda C. Madwe, Lesley J. Stainbank, Paul Green |
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| Vol 13, No 1 (2020) |
The impact of new production technology on employee productivity in the South African workplace |
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Gerhardus van Zyl |
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| Vol 13, No 1 (2020) |
Modelling exchange rate pass-through: A model of oil prices and asymmetric exchange rate fluctuations |
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Ojo J. Adelakun, Harold Ngalawa |
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| Vol 13, No 1 (2020) |
The role of oil prices in Philips curve modelling and forecasting of inflation |
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Ojo J. Adelakun, Harold Ngalawa |
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| Vol 13, No 1 (2020) |
Corporate environmental disclosure in the integrated reporting regime: The case of listed mining companies in South Africa |
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Oluwamayowa O. Iredele, Tankiso Moloi |
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| Vol 13, No 1 (2020) |
Context-specific indicators to guide the judgement of a going concern for a company in business rescue |
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Christiaan Lamprecht, Hendrik A. van Wyk |
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| Vol 13, No 1 (2020) |
The availability of credit from the formal financial sector to small and medium enterprises in South Africa |
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Francis T. Asah, Lynette Louw, John Williams |
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| Vol 13, No 1 (2020) |
Monetary policy and financial development in Africa: Do governance mechanisms matter? |
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John Gatsi, Anthony A.A. Idun, Felix Mensah |
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| Vol 13, No 1 (2020) |
University accounting programmes and the development of Industry 4.0 soft skills |
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Ben Marx, Ahmed Mohammadali-Haji, Peter A. Lansdell |
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| Vol 13, No 1 (2020) |
An analysis of issues relating to the taxation of cryptocurrencies as financial instruments |
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Remerta Basson |
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| Vol 13, No 1 (2020) |
Effective strategies followed by multinational enterprises expanding into Africa |
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Zihné Coetzee, Henri Bezuidenhout, Gabriel Mhonyera |
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| Vol 13, No 1 (2020) |
Retirement funding adequacy: The influence of provisions, attitudes and intentions |
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Bomikazi Zeka, Chantal Rootman, Janine Krüger |
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| Vol 13, No 1 (2020) |
The effect of cigarette smoking on subjective well-being in South Africa and its implications for tobacco control |
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Gorton Wilmans, Naiefa Rashied |
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