Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 113

The informative value of taxes: The case of temporal differences in tax accounting

August 2019 - Vol 11 Num. 8

This work is an overview of empirical research of the last decades in the field of deferred taxes, focusing on their value relevance when making business, investment and financing decisions. The majority of research is derived from the Anglo-Saxon area, where the USA Accounting Standard SFAS No.109 is implemented....

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August 2019

The informative value of taxes: The case of temporal differences in tax accounting

Evangelos Chytis

July 2019

An assessment of just in time system on the financial performance of manufacturing firms in Nigeria

Adeniran Busari Ganiyu, Agbaje Wale Henry and Adeosun M. Adekunle

July 2019

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

Francis Okoye

June 2019

Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia

Williams Abayaawien Atuilik and Hussein Salia

May 2019

Expectation – performance of internal auditors: Examining views from Ghana

Babonyire Adafula, Nicholas Asare, Williams Abayaawien Atuilik and Christopher Jwayire Adafula  

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

April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Bonu N. S. and Pedro Motau P.

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu