October 2019
Investors’ perception and profitability of listed companies: Evidence from Nigeria
The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors’ perception and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty (40) companies. The study employed the multiple regression techniques to analyze the relationship between investors’ perception...
October 2019
The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China
The purpose of this study is to investigate the effect of International Financial Reporting Standards (IFRS) adopting on earning management by considering the role of board size and board independence. Univariate tests and multivariate regression analysis were employed to test whether the level of earnings management is significantly lower after the adoption of IFRS and whether the role of board size and board...
October 2019
Do economic variables still influence tax compliance intentions of self-employed persons in developing economies? Evidence from Ghana
The purpose of this study was to establish whether tax compliance intentions of tax-registered self-employed persons are still influenced by economic variables instead of non-economic variables which are now at the centre stage in tax compliance research. A quantitative research design based on a survey of 453 self-employed persons randomly selected from 15 Small Taxpayers’ Offices across the Greater Accra region...
October 2019
Effect of tax identification number on revenue generation in Southwest Nigeria
This paper examined the effect of tax identification number on revenue generation in south-west, Nigeria. The ex-post facto research design was adopted and the population covered all the states in the Southwest geopolitical zone of Nigeria, out of which three states namely Ekiti, Osun and Ondo States were selected as the study elements using simple random sampling technique. Quantitative secondary data were sourced from...
October 2019
Factor analysis on IFRS Adoption: A survey study on lenders, users and audit firms’ perspective in West Hararghe Zone, Oromia Regional State, Ethiopia
The adoption of International Financial Reporting Standards (IFRS) around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting standards and harmonization of reporting procedures. For the same purpose, Ethiopia begins the IFRS adoption process since the year 2014. For this study, 200 questionnaires were distributed and administered to...
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