July 2022
IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks
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 authors employ varying econometric tests and panel regressions to investigate the hypotheses. The...
July 2022
Effects of earnings management on firms’ market-adjusted return
Earnings announcement affects respective firms’ share prices based on their performances. Financial markets react to the bottom figure of the financial statements, which the authors believe include earnings management components. Similarly, earnings surprise also affects the market share. Therefore, they believe that there is a need for empirical analysis to understand the effects of earnings management and...
July 2022
Effect of individual CEOs’ characteristics on firms’ performance: Evidence from China
This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and...
July 2022
Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip
In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector...
July 2022
Tax audit of legal entities, assisted by informational technology performed from revenue authorities
This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public...
September 2022
Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions
Settling tax debts with the U.S. Internal Revenue Service (IRS) as a service to accounting clients is categorized among the high-level negotiations skills widely sought from accounting graduates by employers. Through purposive sampling and analysis of 272 federal tax court cases decided between 2004 and 2021, this paper proposes to elucidate effective tax debt negotiations techniques. Judicially accepted and rejected...
September 2022
Examination of confidence levels of taxpayers transitioning to making tax digital by industry sector in the UK
The purpose of this study is to utilise social cognitive theory to investigate and establish through empirical study, the confidence levels of taxpayers with ‘Making Tax Digital’ and further to facilitate an assessment of the readiness of taxpayers to be compliant with making tax digital requirements by industrial sector. This study used a survey instrument to collect data from 202 businesses in the...
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