Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 120

Table of Content: January-March 2020; 12(1)

January 2020

Effect of executive compensation and share ownership on financial performance of listed deposit money banks in Nigeria

It has remained a paradox whether people will be motivated if they believe that strong effort will lead to good performance and good performance will lead to desired rewards. Studies in this area have reported conflicting findings. To this end, the study examines the effect of executive compensation and share ownership on financial performance of listed Deposit Money Banks in Nigeria. Executive compensation variables...

Author(s): Ibrahim Magaji Barde and Ahmed Abubakar Zik-Rullahi

February 2020

The impact of value-added tax (VAT) implementation on Saudi banks

The study aims to identify the impact of value-added tax (VAT) on Saudi banks, through measuring the impact of changes in the banks before and after the implementation of Value Added Tax (VAT), in all of total assets, total liabilities, customer deposits, retained earnings, total operating income, total operating expenses and net operating income. The study targeted the fourth quarter of 2017 (before the implementation...

Author(s): Meshari Alhussain