Journal of Economic and Financial Sciences (JEF)  

Gideon Els

AbstractNo abstract available.

Elize Kirsten,Frans N.S. Vermaak,Hendrik P. Wolmarans

AbstractSmall and Medium Enterprises (SMEs) are important catalysts of economic growth, creating employment opportunities and contributing to the gross domestic product (GDP) of their respective countries. Unfortunately, SMEs suffer from a high failure ra... see more

Mario Du Preez,Michael Sale

AbstractIn most hedonic price model studies, the actual sales price of a property is employed as the dependent variable in the parametric regression analysis. Although the use of this price is pervasive, alternatives to it do exist. One such alternative i... see more

Sanele Gumede,Mihalis Chasomeris

AbstractThis study assesses trends and stakeholder comments on maritime port pricing and governance in South Africa. Content analysis is used to analyse Transnet National Ports Authority (TNPA) tariff applications, Ports Regulator records of decision and ... see more

Martinette Kruger,Melville Saayman

AbstractThis study investigated the determinants of participant spending at the Comrades Marathon ‘up’ run (Durban to Pietermaritzburg) and ‘down’ run (Pietermaritzburg to Durban). A participant survey conducted at the race in 2011 and 2012, using regress... see more

Shaun De Wet,Ilse Botha,Marno Booyens

AbstractSouth Africa continues to exhibit high levels of debt-to-disposable income along with a high number of impaired credit records. The National Credit Act No. 34 of 2005 (NCA) was established in order to address these high levels. This study expands ... see more

Lenatha Wentzel,Kerry De Hart

AbstractThe expansion of the manufacturing sector is one of the South African government’s focus areas for economic growth and employment creation. The research on which this article is based identified additional incentives, applicable to the manufacturi... see more

Barry Ackers

AbstractIndependent assurance improves the credibility of corporate social responsibility (CSR) disclosures by providing stakeholders with confidence about the veracity of CSR disclosures and attempts to ameliorate the risk of unscrupulous companies false... see more

Sophia Brink

AbstractThe popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes have been prevalent in South ... see more

Andrie Schoombee

AbstractAccess to basic financial services is one possible path leading to a better life for the poor. This is endorsed by SADC governments, and various strategies were in the past decade implemented to advance financial access. South Africa was particula... see more

Jesse A. De Beer

AbstractRetirement income security is an issue relevant to the majority of South Africans, many of whom are financially inexperienced and illiterate. South Africa has a sophisticated retirement industry offering a very wide range of choice of annuity prod... see more

Palesa Makoti,Rudi Oosthuizen

AbstractThe death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search for... see more

Peet Van Der Merwe,Melville Saayman,Riaan Rossouw

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Francois Van Der Colff,Frans Vermaak

AbstractThis study attempts to clarify whether using a hybrid model based on non-financial variables and financial variables is able to provide a more accurate company financial distress prediction model than using a model based on financial variables onl... see more

Zack Enslin,Wilna Bruwer,Christa Viljoen

AbstractInvestors partake in the risk of a company, in expectation of a return on investment which is in accordance with the company’s risk profile. Due to recent corporate failures, which are partly attributable to insufficient risk management, a call by... see more

Waldette Engelbrecht

AbstractIn terms of the new Dividends Tax, which came into effect on 1 April 2012, Dividends Tax may be the liability of the beneficial owner of the dividend. This makes it important to correctly identify the beneficial owner. The term beneficial owner is... see more