Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 212

Does corporate governance affect bank performance in Brazil, Russia, India, and China?

July-September 2024 - Vol 16 Num. 3

This study utilizes a sample of 67 selected banks from four well-known developing countries, namely Brazil, Russia, India, and China (hereafter BRIC), over nine consecutive years from 2011 to 2019 to examine the effects of corporate governance on bank performance. The study aims to investigate whether the concept of...

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Measuring abnormal book-tax differences: Evidence from U.S. quoted firms

July-September 2024

Yang Lou and Yicheng Wang

Describing the role of intellectual capital in financial performance improvement: A mediating role of knowledge sharing

July-September 2024

Alkiviadis Karagiorgos, Antonios Stavropoulos, Dimitra Karagiorgou, Tsipi Zaharenia and Dimitris Katsifas

The financial impact of taxation reform in Greek ICTs companies

July-September 2024

Dimitris Balios, Dimitris Karasmanoglou and Stefanos Tantos,

Does corporate governance affect bank performance in Brazil, Russia, India, and China?

July-September 2024

Simon M. S. So and Simon Q. X. Liao

Internal audit quality and audit fees: Evidence from China

July-September 2024

Philip LAW and Jialu XU

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

July-September 2024

Measuring abnormal book-tax differences: Evidence from U.S. quoted firms

Yang Lou and Yicheng Wang

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