218 publication(s) trouvée(s)
Article scientifique
Industry and geographic dynamics of employee productivity levels for different major job code and age categories in the South African workplace
Orientation: This study was part of an ongoing research project on various aspects of employee productivity in the South African …
Article scientifique
Debt relief: Tax inconvenience for companies already in financial distress
Orientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived …
Article scientifique
Use of management accounting practices and factors affecting its use: A survey of small and medium-sized enterprises in Durban
Orientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to …
Article scientifique
Is growth in the South African economy profit-led or wage-led?
Orientation: This article assessed the impact of functional income distribution on economic growth, and how it can characterise the growth …
Article scientifique
Relationship between fiscal deficits and unemployment in South Africa
Orientation: Heterodox economic scholarship has challenged the neoclassical doctrine that fiscal deficit increases unemployment in the long-term.Research purpose: This article …
Erratum
Corrigendum: Mobile money and regional financial integration: Evidence from sub-Saharan Africa
The Journal of Economic and Financial Sciences promotes research in auditing, corporate finance, corporate governance, economics, econometrics, financial accounting, financial …
Erratum
Erratum: Corporate life cycle and dividend payout: A panel data analysis of companies in an emerging market
The Journal of Economic and Financial Sciences promotes research in auditing, corporate finance, corporate governance, economics, econometrics, financial accounting, financial …
Article scientifique
The influence of demographic variables on financial record-keeping in small- and medium-sized enterprises in the South African informal sector
Orientation: Financial record-keeping is a pivotal management tool to analyse profitability, solvency and liquidity, and contribute towards financial efficiency and …
Article scientifique
Should Uber drivers be considered employees for South African income tax purposes?
Orientation: Uber is a leader in the gig economy both internationally and in South Africa. One of the key elements …
Article scientifique
Threshold capital structure and predictors of choice between distribution strategies
Orientation: The determination of a threshold capital structure and company specific attributes as predictors of choice between distribution strategies is …
Article scientifique
Anticipation and adaptation of subjective well-being to marriage in South Africa
Orientation: The subjective well-being (SWB) of individuals depend inter alia on their personality and life events that occur like marriage. …
Article scientifique
Effects of integrated reporting on the cost of capital and analysts’ forecasts errors: A study of Johannesburg Stock Exchange listed mining firms
Orientation: Integrated reporting (IR) has gained traction over the last decade. Although IR became mandatory for all firms listed on …
Article scientifique
The effect of perceptions of corporate identity and corporate social responsibility practices on investment intention
Orientation: Given the growing importance of sound corporate social responsibility (CSR) and considerable corporate investment in such activities, it is …
Article scientifique
The influence of transaction cost variables on e-buyer satisfaction and loyalty: An e-business-to-consumer retailer context
Orientation: Considering the shifts in online buyer behaviour in the past few years, e-buyer satisfaction and loyalty should be at …
Article scientifique
Transparency report disclosure practices of large- and medium-sized audit firms in South Africa
Research purpose: The purpose of this study is to examine the corporate governance practices disclosed by large- and medium-sized audit …
Article scientifique
Financial inclusion, bank competition and economic growth in Africa
Orientation: The relevance of bank competition and economic growth for boosting financial inclusion is attracting unprecedented attention from academics and …
Article scientifique
Special purpose acquisition companies as a vehicle for providing venture capital to small and medium size enterprise
Orientation: The South African economy is currently at one of its lowest points in several decades, with low economic growth, …
Article scientifique
Corporate life cycle and dividend payout: A panel data analysis of companies in an emerging market
Background: The dividend payout policy remains one of the key functional areas of corporate finance because it is through receipt …
Article scientifique
Firm’s value sustainability via accounting ratios: The case of Nigerian listed firms
Orientation: The study highlights further use of accounting ratios by considering it as the main factor for value detecting, value …
Article scientifique
Mobile money and regional financial integration: Evidence from sub-Saharan Africa
Orientation: The article examines the impact of mobile money adoption and regional financial integration in sub-Saharan Africa. Research purpose: The …