Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 181

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

July-September 2022 - Vol 14 Num. 3

This paper compares the post-adoption effects of IFRS 9 on the income smoothing behavior of banks in Europe and Sub-Saharan Africa. The researchers extend their analysis to examine the effect of country-level governance on income smoothing. Using a sample of listed commercial banks in Europe and Sub-Saharan Africa, the...

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IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

July-September 2022

Taylor Daniel and Aubert François 

Effects of earnings management on firms’ market-adjusted return

July-September 2022

QURESHI Qazi Ghulam Mustafa, MARD Yves and AUBERT Francois

Tax audit of legal entities, assisted by informational technology performed from revenue authorities

July-September 2022

Lazos Grigoris, Petridou Maria, Karagiorgos Alkiviadis and Karagiorgou Dimitra

Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip

July-September 2022

Chu Patrick Kuok Kun and Li Siqi 

Effect of individual CEOs’ characteristics on firms’ performance: Evidence from China

July-September 2022

Law Philip and Ningnan Wanggao

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 2022

Tax audit of legal entities, assisted by informational technology performed from revenue authorities

Lazos Grigoris, Petridou Maria, Karagiorgos Alkiviadis and Karagiorgou Dimitra

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