April 2021
The COVID-19 and earnings management: China’s evidence
This study investigated the relationship between the COVID-19 outbreak and the Chinese listed firms’ earnings management practices. It also examined how this relationship was moderated by the Chinese listed firms’ corporate social responsibility (CSR) and the external corporate governance mechanism. The data in this study were mainly retrieved from the China Stock Market and Accounting Research (CSMAR)...
April 2021
Economy-wide impact of tax reform in Ethiopia: A recursive dynamic general equilibrium model
This paper examined the macroeconomic influence of tax reform on the Ethiopian economy using the Dynamic Computable General Equilibrium model. It utilized the updated 2009/2010 Ethiopian Social Accounting Matrix (SAM) from 2005/2006 developed by Ethiopian Development Research Institute (EDRI). To investigate the impact of tax reform on the Ethiopian economy, different simulations were made turn by turn. First, a...
April 2021
The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe
This study is done against a background of perennial negative variances between the projected and actual tax collections in Zimbabwe. Studies that look at the influence of mental accounting, perceived trust and power of tax authorities on tax compliance seem to be lacking in Africa. The target population comprise of self-employed tax payers because these currently comprise the highest form of employment among...
April 2021
Financial accountability mechanisms in local governments in Uganda: a case of Kabale District Local Government
The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal...
April 2021
Board structure and firm performance: An empirical study of Greek systemic banks
This paper examines the effect of board characteristics on bank financial performance. Tracing the Greek financial crisis during the period of 2008 to 2018, the paper investigates whether board size, board independence, CEO duality, female directors, and foreign directors affect banks performance. The empirical evidence shows that board structure has a significant effect on bank performance. Specifically, board size,...
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