255 publication(s) trouvée(s)
Article scientifique
The impact of person-group fit on knowledge hiding: Mediating role of work-group identification
Background: Knowledge hiding behaviour (KHB) is a pervasive problem, and many organisations are vigorously pursuing avenues to alleviate this harmful …
Article scientifique
Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices
Background: The determinants of corporate tax avoidance are still not adequately understood, which necessitates an investigation of the influence of …
Article scientifique
Manufacturing industry performance and stabilisation policies in South Africa
Background: Manufacturing performance in South Africa is concerning, with the sector displaying signs of early deindustrialisation. South African authorities use …
Article scientifique
Empirical evidence of the effect of mandatory audit firm rotation on market concentration in South Africa
Background: The audit market in South Africa is dominated by the Big Four audit firms, which decreases competition and may …
Article scientifique
Diversification and banks’ funding costs in Africa: The role of financial regulations
Background: The banking literature suggests that banks can reduce their funding costs by optimising their deposit mix to prioritise low-cost …
Article scientifique
An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
Background: Tax rate reconciliations provide stakeholders (investors, analysts and regulatory bodies) with an understanding of the relationship between accounting profits …
Article scientifique
Materiality in reporting integration in South Africa: A natural language processing analysis
Background: The concept of materiality has evolved as companies grapple with non-financial reporting. One result of this is greater diversity …
Article scientifique
A panoptic view of the South African wealth tax
Background: Wealth taxes are a topic of intense debate, with most countries having either abolished them or considered, but not …
Article scientifique
Value added tax, ethnic fragmentation and income inequality in sub-Saharan Africa
Background: The persistent and high levels of inequality in sub-Saharan Africa (SSA) pose significant challenges to achieving Sustainable Development Goal …
Article scientifique
The need for health economic model guidelines in South Africa
There are currently no guidelines in South Africa for effective decision making towards improving the health status of the population …
Article scientifique
Factors informing tax compliance: A meta-analytical study
Background: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive …
Article scientifique
Intergenerational mobility of subjective wellbeing in South Africa
Background: Intergenerational persistence is an important indicator of poverty trap which has been explored in literature using measures such as …
Article scientifique
Macro-locational determinants of Chinese foreign direct investment in Cameroon
Background: Macro-locational determinants of foreign direct investment (FDI) constitute a country’s comparative advantage in attracting FDI. Although literature identifies potential …
Erratum
Corrigendum: The influence of artificial intelligence on the manufacturing industry in South Africa
The South African Journal of Economic and Management Sciences (SAJEMS) is a leading South African-based publication for interdisciplinary research in …
Article scientifique
Experiential value and continuance use of retailers’ mobile apps: Emerging market perspective
Background: The long-term profitability, marketability and viability of a retailer’s mobile applications (apps) depends more on its continuance use than …
Article scientifique
Helping other customers to avoid harmful brands: The role of idealism, attitude and cynicism
Background: Consumers are not always aware of how their purchase decisions may harm other humans and the environment. Green customer …
Article scientifique
Welfare, macroeconomic and trade effects of the hypothetical Southern African Customs Union-United States free trade agreement
Background: There is lingering uncertainty surrounding the renewal of the African Growth and Opportunity Act (AGOA), a United States (US) …
Article scientifique
Determinants of job satisfaction: The role of person-organisation fit, decent work and employee-organisational factors on job satisfaction
Background: The manufacturing sector is noted to be important to the South African economy. Calls exist to understand those factors …
Article scientifique
Predicting the career success of Generation Z employees: A socioeconomic perspective
Background: Generation Z (Gen Z) is subject to more frequent and quick changes in the workplace compared to previous generations …
Pages liminaires
Acknowledgement to reviewers
No abstract available.