Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 219

Assessing the effects that IAS 19-employee benefits plan has on the organizations performance

January-March 2025 - Vol 17 Num. 1

The paper assessed the effects of International Accounting Standard 19 (IAS 19)-employee benefits plan on organizations performance. The study was conducted in Blantyre City in Malawi involving various companies having pension schemes targeting employees from various departments including the top management personnel. In...

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Assessing the effects that IAS 19-employee benefits plan has on the organizations performance

January-March 2025

Nelson Nanteleza Ndala

Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act

January-March 2025

Hung (Leon) C. Chan, Amanda R. Marino and Jeff J. Wang

Corporate income tax disparities: A comparative study of Greece and Cyprus in the petroleum sector

October-December 2024

Dimitris Balios, Kyriaki Papazoglou and Stefanos Tantos,

Revamping tax administration in North Central Nigeria: A narrative of the application of the business model canvas for strategic reform

October-December 2024

Muritala Olakitan Awodun

Earnings management for tax purposes: How do the Greek financially distressed firms react?

October-December 2024

Andreas Koutoupis, Leonidas G. Davidopoulos, Georgios L. Thanasas, Vassilis Smaraidos and Georgia Ν. Kontogeorga

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

January-March 2020

Information technology and the accountant today: What has really changed?

Friday Imene and Japhet Imhanzenobe

November 2018

Utilization of personal tax relief schemes: An empirical analysis in the context of tax evasion

Mavis Pobbi, Samuel Gameli Gadzo, Emmanuel Atta Anaman, Philip Yamoah Esse and Holy Kwabla Kportorgbi  

January-March 2025

Assessing the effects that IAS 19-employee benefits plan has on the organizations performance

Nelson Nanteleza Ndala

February 2018

Firm specific determinants of corporate effective tax rate of listed firms in Nigeria

Yinka Mashood Salaudeen and Uchenna Celestine Eze

April 2019

Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda

Daniel Twesige and Faustin Gasheja