January 2025

Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act

This study investigated the connection between bonus depreciation tax policies and cost management practices. The study used a difference-in-differences design to examine the impact of the changes to bonus depreciation policy brought about by the 2017 Tax Cuts and Jobs Act (TCJA). The study found that firms that have more to gain from bonus depreciation engage in greater real earnings management (REM) after the...

Author(s): Hung (Leon) C. Chan, Amanda R. Marino and Jeff J. Wang

January 2025

Assessing the effects that IAS 19-employee benefits plan has on the organizations performance

The paper assessed the effects of International Accounting Standard 19 (IAS 19)-employee benefits plan on organizations performance. The study was conducted in Blantyre City in Malawi involving various companies having pension schemes targeting employees from various departments including the top management personnel. In the study, primary data were collected through the use of interviews and questionnaires while...

Author(s): Nelson Nanteleza Ndala

February 2025

Determinants of tax evasion among small and medium scale enterprises in Ghana: The role of religiosity

This study investigates the economic and behavioural determinants of tax evasion by Small and Medium Enterprises (SMEs) in Ghana, along with the moderating effect of religiosity. The data for this study was sourced from a sample of 392 SMEs responding at a response rate of 78.4% using a questionnaire administered to business owners, CEOs, finance managers, accountants, and tax managers. The results indicate that larger...

Author(s): Alhassan Musah, Abigail Padi, Daniel Odei Okyere, Marshall Wellington Blay and Regina Owusu