Journal of Economic and Financial Sciences (JEF)  

Gideon Els

AbstractNo abstract available.

Suzette Viviers

AbstractShareholder activists play a key role in monitoring managerial behaviour. This study was undertaken given the paucity of research on the shareholder activism as practised by individual shareholders. Accordingly, the motives, modus operandi and sou... see more

Gerhardus van Zyl,Kagiso Matswalela

AbstractThe aim of the article is to perform a comparative competitor benchmark analysis of the level of competitiveness of the South African clothing and textile industry (CAT industry). The article employs both Revealed Comparative Advantage (RCA) indic... see more

Martinette Kruger,Melville Saayman

AbstractThis study determines festival attendees’ Willingness To Pay to support an increase, or prevent a decline, in arts performances and exhibitions. It uses the contingent valuation method to produce a profile of attendees, showing how much, if anythi... see more

Anne-Marie Eloff

AbstractThe role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and ... see more

Marise Vermeulen

AbstractThis study investigated the relationship between share returns and nine variables that had been proven to influence returns in previous research, using a multiple regression analysis. These variables are size, leverage, book-to-market ratio, earni... see more

Chantal Rootman,Janine Krüger

AbstractThe savings rate among South Africans is too low, and increasing the savings rate is critical for the financial wellbeing of citizens and for the country. Many South Africans do not make use of formal savings products, including unit trusts. Howev... see more

Sanderson Abel,Pierre le Roux

AbstractThis paper assesses the level of competition in Zimbabwe’s banking sector using the Panzar-Rosse H-statistic. The H-Statistic has been assessed, using the total revenues regression equation, and applying the panel least square regression model wit... see more

Helene Maisonnave,Jugal Mahabir,Margaret Chitiga,Ramos Mabugu

AbstractThe decline in the world economy that followed the 2008-2009 global economic crisis had detrimental effects on most economies. Not enough attention has been paid to the process through which crisis-related pressures affected regional economies and... see more

Rikus de Villliers

AbstractThe use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitiga... see more

Melville Saayman

AbstractThe purpose of this research is to distinguish big tippers from other categories or types of tippers. In this context four types have been identified: those who do not tip, those who tip sometimes, those who tip regularly and those who always tip.... see more

Rudie Nel,Andrea Herron

AbstractDebt reduction in business is recognised for the economic relief afforded to the debtor involved. The new debt reduction regime was introduced in the Income Tax Act (section 19 and paragraph 12A of the Eighth Schedule) with the aim of minimising t... see more

Rudie Nel,Shene Steenkamp

AbstractThe location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease, ... see more

Elmarie Louw,John Hall,Leon Brümmer

AbstractThe way a firm manages its working capital can have a decisive influence on the firm’s profitability and liquidity. In view of the prominent role that the retail industry plays in the South African economy, the purpose of this study was to investi... see more

Linda van Zyl,Danielle van Wyk

AbstractSection 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors. Limited guidance is available in this regard. T... see more

Kwasi Okyere-Boakye,Brandon O’Malley

AbstractBeta and the capital asset pricing model have traditionally been the preferred measures of risk. However, there is growing literature against the use of the capital asset pricing model to determine the cost of equity in markets, such as emerging m... see more

Karin Barac,Philna Coetzee,Marianne van Staden

AbstractInternal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on the 2010 global Common Body... see more