July 2023

Migrant remittances, financial market development, and per capita real growth in sub-Saharan Africa

The inflow of migrant remittances to developing economies in the recent past has been one of the most topical issues discussed in growth literature due to the increasing volume, stable nature, and capacity to enhance growth. This study examines the effect of migrant remittances and financial market development, on per capita real growth in sub-Saharan Africa (SSA). Data from twenty-seven African countries between the...

Author(s): Olapeju Akorede Ikpesu

July 2023

CPA’s perception(s) regarding the Covid-19 crisis: A questionnaire development and validation

The purpose of this study is to develop a valid and reliable questionnaire concerning the Certified Public Accountants’ (CPA) perception(s) regarding the Covid-19 pandemic and to provide insights into this issue. A questionnaire was developed combining the key aspects of professional guidelines, prior literature, and experts’ opinions. Our study focuses on the perceptions of Greek CPAs, ensuring the validity...

Author(s): Evangelos Chytis, Marios Fasoulas, Stergios Tasios and Michail Nerantzidis

July 2023

To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit

U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation...

Author(s): Jose Jay Vega, Jan Smolarski, Nikki Shoemaker and Kelly Noe

July 2023

Cash flow effect and financial performance of quoted oil and gas sector 2013-2022: Evidence from Nigeria

The study aimed to explore the impact of cash flow on the financial performance of publicly listed oil and gas companies in Nigeria. An ex post facto research design was employed for this investigation. The study's focus was on the seven oil and gas companies listed on the Nigerian Exchange Group (NGX) as of December 31st, 2022, which constituted the population and sample due to its manageable size. The time frame...

Author(s): Kolawole Fijabi, Isiaka Bello, Rasheed Lasisi and Chris Akenroye