Journal of Economic and Financial Sciences (JEF)  

Gideon Els

AbstractNo abstract available.

Johannes van der Merwe,Philippus Cloete,Herman van Schalkwyk

AbstractThis article investigates the competitiveness of the South African wheat industry and compares it to its major trade partners. Since 1997, the wheat-to-bread value chain has been characterised by concentration of ownership and regulation. This led... see more

Kelcey Brock,Gavin Fraser,Ferdi Botha

AbstractSince its inception, consumption behaviour theory has developed to account for the important social aspects that underpin or at least to some extent explain consumer behaviour. Empirical studies on consumption behaviour of cultural activities, ent... see more

Ntokozo Nzimande,Simiso Msomi

AbstractThis study examines the link between oil prices and economic activity proxied by gross domestic product in the context of South Africa. The study employs the asymmetric approach proposed by Schorderet (2004) and advanced by Lardic and Mignon (2008... see more

Edesiri Nkemnole

AbstractThe movement of stock prices, in capital markets across the world, has been found to be both random and non-random. Basically, for a stock price to follow a random walk, its future price changes randomly based on all currently available informatio... see more

Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher

AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hou... see more

Hermanus Combrink,Jan Venter

AbstractMany South Africans are faced with the reality of poverty. Studies have shown that one of the best ways to alleviate poverty is through employment. Considering South Africa’s high unemployment rate, it is clear that unemployment contributes to pov... see more

Nadea le Roux,Anculien Schoeman

AbstractThe South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth. The main purpose of this study is to compare the key... see more

Nerine Stegmann,Marelize Malan

AbstractHigher education institutions in South Africa are experiencing the effects of massification and diversification of the student body, necessitating students to take more responsibility for the management of their own learning. The education of char... see more

Marise Mouton,Nico Smith

AbstractThe optimal capital structure and value of a company is in constant evolution, taking into account both the external and internal environment. This study examines company-related determinants of capital structure and investigates whether the 2008 ... see more

Lorainne Ferreira,Riaan Rossouw

AbstractUpon South Africa’s transition to democracy in 1994, there were great hopes for an economic revival in the country, underpinned by supportive economic policies that prioritised job creation and the elimination of longstanding poverty and inequalit... see more

Ingrid Baigrie,Danie Coetsee

AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agric... see more

Ayanda Meyiwa,Mihalis Chasomeris

AbstractSouth Africa’s (SA) ports do not have a clearly defined port doctrine. They have certain elements resembling the Anglo-Saxon port doctrine, others the Continental doctrine and still others the Asian port doctrine. Thus, SA encounters conflicting p... see more

Debbie Scheepers,Bernadene de Clercq

AbstractThis article addresses the paucity of disaggregated household net wealth data in South Africa. A mixed methods approach was followed to develop and conduct a country-specific household net wealth measurement survey. A disaggregated household typol... see more

Paul Alagidede,Takalani Mangenge

AbstractThis article examines the determinants of economic value added (EVA) in insurance industries. It addresses the key components of EVA, the value drivers that are more important in managing economic value and the combination of these value drivers t... see more

Vanessa Gregory,Mihalis Chasomeris

AbstractThe overall purpose of the study is to analyse financial statements to determine the primary purpose of JSE listed companies in the food and drug retail sector. There were two parts to the analyses. First, the study examines the literature on the ... see more

Nicolaas Strydom,Gideon Els

AbstractThe Journal of Economic and Financial Sciences (JEF) reaches its tenth year of publishing in 2016. This paper explores the manuscript characteristics, authorship dynamics and main research trends of the journal’s first decade by analysing 245 publ... see more