June 2018
Effect of European audit firms on cost of debt and earnings management in private clients’ audit market segment
This research studies the relation between audit firm choice and benefits that companies could gain in terms of lower cost of debt and ea rnings management. It focuses on private clients and the non-Big4 audit market segment, where the main driver of auditor choice has not to date been satisfactorily identified. This study identifies and tests a new criterion for auditor choice in private firms based on audit market...
June 2018
Influence of women entrepreneurs’ characteristics on personal well-being in Arumeru District in Tanzania
This article tests the hypothesis that women entrepreneurs’ socio-economic and demographic characteristics have no significant influence on women’s personal well-being, using quantitative approach with a random sample of 180 women. The article adopts the cross-sectional research design using a structured questionnaire administered to women entrepreneurs. Non-entrepreneurs were also involved for comparison...
June 2018
The value relevance of consolidated and separate financial statements: Are non-controlling interests relevant?
This paper aims to analyze the value relevance of financial statements prepared according to International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS). The study focuses on two of the different sets of accounts presented by companies: the parent company financial statement and the consolidated version. We have developed a panel data from a sample of Italian listed companies by...
June 2018
Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe
There is underutilisation of electronic tax filing systems in tax agencies despite presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study...
June 2018
Gender balance on boards and corporate sustainability for the 2030 Agenda
The top management characteristics can have an impact on corporate strategic goals and actions. The board diversity, with particular reference to gender issue, can influence Corporate Social Responsibility (CSR) and company’s strategies toward a business model more oriented to sustainability. According to this this theoretical framework, two issues about women on boards and CSR are presented in this study: the...
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