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| Issue |
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| Vol 10, No 1 (2017) |
Dividend cession and dividend distribution: The South African VAT implications |
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Estian Haupt, Rudie Nel |
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| Vol 10, No 1 (2017) |
Measuring environmental performance of banks: Evidence from Carbon Disclosure Project (CDP) reporting banks |
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Alfred Bimha, Godwell Nhamo |
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| Vol 10, No 1 (2017) |
The relative contribution of alternative capital flows to South Africa: An empirical investigation |
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Omolola Adeola, Meshach Aziakpono |
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| Vol 10, No 1 (2017) |
South Africa's susceptibility to financial crises |
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Henry Cockeran, Waldo Krugell |
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| Vol 10, No 1 (2017) |
An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case |
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Lee-Ann Steenkamp |
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| Vol 10, No 1 (2017) |
Forecasting financial variables using artificial neural networks - dynamic factor model |
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Ali Babikir, Henry Mwambi |
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| Vol 10, No 1 (2017) |
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1) |
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Sophia Brink |
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| Vol 10, No 1 (2017) |
Income tax implications from the transfer of soccer players in South Africa |
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Siphamandla Makhaya, Lizanne Barnard |
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| Vol 10, No 1 (2017) |
Foreign direct investment, trade openness and growth nexus in Lesotho |
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Leseko Makhetha, Joel Rantaoleng |
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| Vol 9, No 3 (2016) |
The influence of employment and occupation on a household's net equity |
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Hermanus Combrink, Jan Venter |
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| Vol 9, No 3 (2016) |
A comparative analysis of the design of special economic zones: The case of South Africa, Malaysia and Indonesia |
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Nadea le Roux, Anculien Schoeman |
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| Vol 9, No 3 (2016) |
Accounting students' experience of an improved strategy of feedback on assessment |
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Nerine Stegmann, Marelize Malan |
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| Vol 9, No 3 (2016) |
Company determinants of capital structure on the JSE Ltd and the influence of the 2008 financial crisis |
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Marise Mouton, Nico Smith |
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| Vol 9, No 3 (2016) |
South Africa's economic policies on unemployment: A historical analysis of two decades of transition |
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Lorainne Ferreira, Riaan Rossouw |
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| Vol 9, No 3 (2016) |
An analysis of the financial reporting compliance of South African public agricultural companies |
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Ingrid Baigrie, Danie Coetsee |
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| Vol 9, No 3 (2016) |
Restructuring Port Governance in South Africa |
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Ayanda Meyiwa, Mihalis Chasomeris |
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| Vol 9, No 3 (2016) |
Disaggregated South African household net wealth: A mixed methods approach |
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Debbie Scheepers, Bernadene de Clercq |
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| Vol 9, No 3 (2016) |
Financial analysis of the South African life insurance sector - An empirical decomposition of economic value added |
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Paul Alagidede, Takalani Mangenge |
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| Vol 9, No 3 (2016) |
JSE listed companies in the food and drug retail sector: A content analysis of financial statements to determine their primary purpose |
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Vanessa Gregory, Mihalis Chasomeris |
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| Vol 9, No 3 (2016) |
A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016) |
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Nicolaas Strydom, Gideon Els |
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| Vol 9, No 3 (2016) |
The competitive status of the South African Wheat Industry |
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Johannes van der Merwe, Philippus Cloete, Herman van Schalkwyk |
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| Vol 9, No 3 (2016) |
Sport consumption patterns in the Eastern Cape: Cricket spectators as sporting univores or omnivores |
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Kelcey Brock, Gavin Fraser, Ferdi Botha |
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| Vol 9, No 3 (2016) |
Oil Price Shocks and Economic Activity: The Asymmetric Cointegration Approach in South Africa |
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Ntokozo Nzimande, Simiso Msomi |
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| Vol 9, No 3 (2016) |
A Hidden Markov Model inference approach to testing the Random Walk Hypothesis: Empirical evidence from the Nigerian Stock Market |
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Edesiri Nkemnole |
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| Vol 9, No 3 (2016) |
Determinants of internal ta compliance costs: Evidence from South Africa |
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Sharon Smulders, Madeleine Stiglingh, Riel Franzsen, Lizelle Fletcher |
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| Vol 9, No 2 (2016) |
Determining consumers' intention to use unit trusts |
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Chantal Rootman, Janine Krüger |
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| Vol 9, No 2 (2016) |
An application of Panzar-Rosse Approach in assessing banking sector competition in Zimbabwe |
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Sanderson Abel, Pierre le Roux |
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| Vol 9, No 2 (2016) |
Regional Impact of the Global Economic Crisis on the Free State Province in South Africa: A Computable General Equilibrium (CGE) Assessment |
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Helene Maisonnave, Jugal Mahabir, Margaret Chitiga, Ramos Mabugu |
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| Vol 9, No 2 (2016) |
Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university |
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Rikus de Villliers |
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| Vol 9, No 2 (2016) |
Who are the big trippers? Segmenting tippers based on the size of the tip |
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Melville Saayman |
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| Vol 9, No 2 (2016) |
Debt reduction: Indicative factors in classification as a donation for income tax purposes |
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Rudie Nel, Andrea Herron |
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| Vol 9, No 2 (2016) |
Cloud computing activities: South African normal tax source determination |
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Rudie Nel, Shene Steenkamp |
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| Vol 9, No 2 (2016) |
Working capital management of South African retail firms |
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Elmarie Louw, John Hall, Leon Brümmer |
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| Vol 9, No 2 (2016) |
Relevant factors for the suspension of the payment of disputed tax - A comparative analysis |
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Linda van Zyl, Danielle van Wyk |
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| Vol 9, No 2 (2016) |
Downside CAPM: The case of South Africa |
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Kwasi Okyere-Boakye, Brandon O’Malley |
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| Vol 9, No 2 (2016) |
Convergence towards internal audit effectiveness in the BRICS Countries |
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Karin Barac, Philna Coetzee, Marianne van Staden |
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| Vol 9, No 2 (2016) |
Individual shareholder activism in South Africa: The case of Theo Botha |
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Suzette Viviers |
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| Vol 9, No 2 (2016) |
A comparative analysis of the level of competitiveness of the South African Clothing and Textile Industry |
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Gerhardus van Zyl, Kagiso Matswalela |
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| Vol 9, No 2 (2016) |
Are you willing to pay more for the arts? |
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Martinette Kruger, Melville Saayman |
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| Vol 9, No 2 (2016) |
The integration of information and information technology in accounting education: Effects on student performance |
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Anne-Marie Eloff |
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| Vol 9, No 2 (2016) |
Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa |
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Marise Vermeulen |
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| Vol 9, No 1 (2016) |
The impact of non-unionised participation platforms on employee productivity in the South African workplace |
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Gerhardus van Zyl |
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| Vol 9, No 1 (2016) |
Organic agriculture: The trade-off between financial and non-financial benefits |
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Joset-Jordaan Marais, Riëtte Eiselen |
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| Vol 9, No 1 (2016) |
Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study |
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Raphael W. Jankeeparsad, Thanesha R. Jankeeparsad, Gerhard Nienaber |
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| Vol 9, No 1 (2016) |
The flourishing nature of labour brokerage in South Africa: An investigation into the role of employment and performance uncertainty |
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Christie Schoeman, Derick Blaauw |
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| Vol 9, No 1 (2016) |
Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first decade of the 21st century |
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Zahné Coetzee, Henri Bezuidenhout, Carike Claassen, Ewert Kleynhans |
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| Vol 9, No 1 (2016) |
Section 24C: Indicators regarding the certainty of the incurral of future expenditure |
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Lizelle Calitz, Linda van Zyl |
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| Vol 9, No 1 (2016) |
Assessment of debt counselling services: A case of Gauteng, South Afrca |
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Kgomotso H. Masilo, Johan Marx |
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| Vol 9, No 1 (2016) |
Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient estimates? |
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Vusani Moyo |
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| Vol 9, No 1 (2016) |
Cloud computing activities: Guidelines on the South African income tax classification |
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Shené Steenkamp, Rudie Nel |
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| Vol 9, No 1 (2016) |
Volatility transmission between money and stock markets: Evidence from a developing financial market |
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Kalu O. Emenike |
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| Vol 9, No 1 (2016) |
A test of satisfaction, experience and hours of work as mediators of the relationship between education and informal earnings |
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Chris W. Callaghan |
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| Vol 9, No 1 (2016) |
Trade implications of grid emission factors under climate change and the green economy: Comparative study of African and Asian continents |
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Chipo Mukonza, Godwell Nhamo |
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| Vol 9, No 1 (2016) |
Capital structure determinants in South Africa: A quantile regression approach |
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Tendai Gwatidzo, Miracle Ntuli, Mthokozisi Mlilo |
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| Vol 9, No 1 (2016) |
Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation |
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Liza Coetzee, Marisca Meiring |
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| Vol 9, No 1 (2016) |
Significant risks relating relating to mobile technology |
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Lize-Marie Sahd |
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| Vol 9, No 1 (2016) |
Valuing user preferences for improvements in public nature trails around the Sundays River Estuary, Eastern Cape, South Africa |
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Deborah Lee, Stephen G. Hosking, Mario du Preez |
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| Vol 9, No 1 (2016) |
Financial products used by South African households at different life stages |
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Cinzia Stedall, Jan M.P. Venter |
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| Vol 9, No 1 (2016) |
Long-run Accounting Conservatism and subsequent equity returns |
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Wessel M. Badenhorst |
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| Vol 9, No 1 (2016) |
The factors influencing the use of financial planners |
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Bomikazi Zeka, Jasmine Goliath, Xolile Antoni, Riyaadh Lillah |
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| Vol 8, No 3 (2015) |
Stock market returns and exchange rate movements in a multiple currency economy: the case of Zimbabwe |
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Mabutho Sibanda |
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| Vol 8, No 3 (2015) |
Post-konstitusionele regspraak oor die wysiging van diskriminerende bepalings in testamentêre trusts met 'n liefdadigheidsoogmerk |
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Henda Steyn |
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| Vol 8, No 3 (2015) |
The determinants and measurement of trust in tax authorities as a factor influencing tax compliance behaviour |
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Marina Bornman |
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| Vol 8, No 3 (2015) |
Rewarding tax compliance: taxpayers' attitudes and beliefs |
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Marina Bornman, Lilla Stack |
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| Vol 8, No 3 (2015) |
Non-recognition of internally generated brands: implications for the usefulness of financial statements |
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Pieter Van Aardt Van Der Spuy |
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| Vol 8, No 3 (2015) |
Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962 |
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Ellane Van Wyk |
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| Vol 8, No 3 (2015) |
Spouses' views of gender roles: financial management in marriage |
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Liezel Alsemgeest, Chrizaan Grobbelaar |
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| Vol 8, No 3 (2015) |
A South African perspective on value-added tax on international mobile telecommunication services |
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Anculien H. Schoeman, Theuns L. Steyn, Karl Homeier |
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| Vol 8, No 3 (2015) |
Organic agriculture: the trade-off between financial and non-financial benefits |
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Josette Jordaan-Marais, Riette Eiselen |
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| Vol 8, No 3 (2015) |
Volatility and risk of equity in retirement portfolios |
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Paul Snyman, Nico Smith |
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| Vol 8, No 3 (2015) |
Creating value in accounting education with a qualitative research methodology |
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Nadia Rhodes |
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| Vol 8, No 2 (2015) |
Investigating financial literacy to improve financial behaviour among Black consumers |
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Chantal Rootman, Xolile Antoni |
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| Vol 8, No 2 (2015) |
An analysis of the quality of life of migrants in Gauteng, a province of South Africa |
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Talita Greyling |
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| Vol 8, No 2 (2015) |
The use of activity-based costing in South African private health care industry |
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Gideon Botha, Frans Vermaak |
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| Vol 8, No 2 (2015) |
Mapping the relationship between the primary and the secondary art market |
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Peter Baur, Gideon Els |
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| Vol 8, No 2 (2015) |
On the determinants of return on equity in South Africa's financial services industry |
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Chiedza Ndlovu, Paul Alagidede |
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| Vol 8, No 2 (2015) |
The internationalisation of SMEs in South Africa: export capacity, capability and commitment |
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Zuko April, Colin Reddy |
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| Vol 8, No 2 (2015) |
Determinants of micro-finance repayment performance: a study of South African MFIs |
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Jonathan Muchnick, Umakrishnan Kollamparambil |
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| Vol 8, No 2 (2015) |
Exploring the elements of strategic innovation drivers in South African banks |
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Lelani Maree, Kieran D. McKenzie |
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| Vol 8, No 2 (2015) |
Testing weak form efficiency in the South African market |
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Elmar Grater, Jean Struweg |
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| Vol 8, No 2 (2015) |
Who are the big spenders at a motorcycle event? |
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Martinette Kruger, Armand Viljoen, Melville Saayman |
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| Vol 8, No 2 (2015) |
The impact of incentive schemes on employee productivity in the South African workplace |
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Gerhardus Van Zyl |
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| Vol 8, No 2 (2015) |
SAICA's academic traineeship programme: would guidelines facilitate focused skills development? |
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Petra Warffemius, Lukas Kruger, Gretha Steenkamp |
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| Vol 8, No 2 (2015) |
The impact of the deletion of section 11 (bA) on the deductibility of pre-production raising fees incurred raising fees in the expansion of an existing trade |
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Gerhard Barkhuizen, Leonard Willemse |
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| Vol 8, No 2 (2015) |
Declining labour share of income in South Africa: the Kalman filter approach |
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Irrshad Kaseeram, Darma Mahadea |
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| Vol 8, No 2 (2015) |
The competencies developed in an undergraduate accounting course before SAICA's competency framework was effective: a student's perspective |
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Sybil Smit, Gretha Steenkamp |
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| Vol 8, No 2 (2015) |
Investigating board diversity in South Africa |
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Nadia Mans-Kemp, Suzette Viviers |
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| Vol 8, No 2 (2015) |
Merchant cash advances: investigating the taxation consequences in South Africa |
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Eduard Kilian, Rudie Nel |
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| Vol 8, No 2 (2015) |
Agriculture and local economic development: a case study of uMshwathi |
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Claudia Ariatti, Mihalis Chasomeris |
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| Vol 8, No 2 (2015) |
Using collaborative learning exercises to transfer pervasive skills: some South African evidence |
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Monique Keevy |
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| Vol 8, No 1 (2015) |
Running up or down: why is there a difference in spending? |
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Martinette Kruger, Melville Saayman |
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| Vol 8, No 1 (2015) |
Maritime port pricing and governance in South Africa: trends and stakeholder comments |
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Sanele Gumede, Mihalis Chasomeris |
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| Vol 8, No 1 (2015) |
Municipal assessments versus actual sales prices in hedonic price studies |
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Mario Du Preez, Michael Sale |
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| Vol 8, No 1 (2015) |
Performance measurement in small and medium enterprises: South African accountants' view |
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Elize Kirsten, Frans N.S. Vermaak, Hendrik P. Wolmarans |
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| Vol 8, No 1 (2015) |
Access to formal banking services in the SADC, 200-2009 |
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Andrie Schoombee |
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| Vol 8, No 1 (2015) |
Helping South Africans achieve a better income in retirement: a critical evaluation of the impact of treasury proposals |
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Jesse A. De Beer |
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| Vol 8, No 1 (2015) |
Do death taxes deserve to die? An international search for alternatives |
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Palesa Makoti, Rudi Oosthuizen |
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| Vol 8, No 1 (2015) |
The economic impact of hunting in the Limpopo province |
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Peet Van Der Merwe, Melville Saayman, Riaan Rossouw |
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| Vol 8, No 1 (2015) |
Predicting financial distress using financial and non-financial variables |
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Francois Van Der Colff, Frans Vermaak |
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| Vol 8, No 1 (2015) |
Enhancing risk-related disclosure in South Africa: a study on guidelines and current practices |
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Zack Enslin, Wilna Bruwer, Christa Viljoen |
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