Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 177

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

July-September 2022 - Vol 14 Num. 3

This paper compares the post-adoption effects of IFRS 9 on the income smoothing behavior of banks in Europe and Sub-Saharan Africa. The researchers extend their analysis to examine the effect of country-level governance on income smoothing. Using a sample of listed commercial banks in Europe and Sub-Saharan Africa, the...

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IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

July-September 2022

Taylor Daniel and Aubert François 

Effects of shifting non tax revenue from Local government authorities to Tanzania Revenue Authority: The case of Morogoro Municipality

April-June 2022

Mohamedi Hussein and John B. Tlegray

Tax collection gaps and overdue tax debts: Greece, 2000-2019

April-June 2022

Nicholas Karavitis, Kosmas Paipetis and Maria Priniotaki

Impact of transfer pricing on revenue generation and debt profile in Nigeria

April-June 2022

Ovie Ogidiaka, Eniola Samuel Agbi and Lateef Olumide Mustapha

Economic and accounting performance of Greek innovative firms through knowledge-based entrepreneurship

April-June 2022

Toudas Kanellos and Kanellos Nikos

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

June 2010

A new tax technology: The Brazilian experience with a general bank transactions tax

Marcos Cintra

February 2012

Capital market as a veritable source of development in Nigeria economy

Josiah Mary, Samson. A. Adedinran and Akpeti. O. Elizabeth.

June 2011

The effect of value added taxes on the Indian society

Ravindra Tripathi, Ambalika Sinha and Sweta Agarwal

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

July-September 2022

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

Taylor Daniel and Aubert François