Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 207

Analysis of the determinants of asymmetric cost behavior: Theoretical foundation and implications

April-June 2024 - Vol 16 Num. 2

This paper investigates the foundational theories and empirical evidence surrounding cost behavior and asymmetric cost behavior, exploring their implications for managerial decision-making, budgeting procedures, performance evaluation systems, and overall organizational performance. Through a thorough review of relevant...

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Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance

April-June 2024

Antonios Persakis and Georgios Kolias

Analysis of the determinants of asymmetric cost behavior: Theoretical foundation and implications

April-June 2024

Sadri Lohrasp

Robot taxation: The scrapping of automated checkout machines

April-June 2024

Bret Bogenschneider

Predictors and measurement of tax management behavior: A conceptual paper

April-June 2024

Zainabu Tumwebaze, Stephen K. Nkundabanyanga, Laura Orobia and Irene Nalukenge

COVID-19 induced economic uncertainty and value relevance of accounting information: European evidence

April-June 2024

Eunice Yaa Cudjoe and Isaac S. Awuye

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

The relative informativeness of GAAP and pro forma earnings announcements in France

Francois Aubert

February 2012

Analysis of the effectiveness of capital expenditure budgeting in the local government system of Ondo State, Nigeria

Olurankinse Felix

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

April-June 2024

Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance

Antonios Persakis and Georgios Kolias

September 2011

Design and development of credit rating model for public sector banks in India: Special reference to small and medium enterprises

Srinvas Gumparthi, Swetha Khatri and V. Manickavasagam