International Journal of Digital Accounting Research最新文献_第7页

Discovering Profitable Financial Opportunities in the Outflow of Capital from China 在中国资本外流中发现有利可图的金融机会

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052290

Muhammad Jamal Haider, Gao Changchun, Tayyaba Akram, Mudbhary , Aditya, Hussain , Syed Talib

引用次数: 0

Social Exclusion among Rural Women in Their Decision Making Power 农村妇女决策权中的社会排斥现象

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052297

Muhammad Shahid, Tanweer , Hafsa, Batool , Zahira, Akram , Sadaf, Chaudhry , Ayesha, Afzal , Muhammad Younis

引用次数: 1

Impact of Internal Audit Function and Efficiency on Orgnisational Performance 内部审计职能和效率对组织绩效的影响

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052291

Dada , Raphael Adekola, Adeyemi , Feyisayo Kemisola, Adebayo , Isaac Adesodun, Ogunidipe , Ayobolawole Adewale

引用次数: 2

The Nigeria Criminal Justice System and Its Effectiveness in Criminal Behaviour Control : A Social-Psychological Analysis 尼日利亚刑事司法制度及其对犯罪行为控制的有效性:社会心理学分析

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052295

Olonisakin , Tosin T., Ogunleye , Adedeji J., Adebayo , Sulaiman O.

引用次数: 1

Bayesian Approach to Identify Predictors of Women Unemployment in Urban Ethiopia 确定埃塞俄比亚城市妇女失业预测因素的贝叶斯方法

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052296

Kassa , Abay, Abebaw , Awoke, Abate , Ashenafi

引用次数: 0

Financial Sector Performance and Economic Growth vis-a-vis Development in Nigeria : A Granger Causality Approach 尼日利亚金融部门绩效和经济增长相对于发展:格兰杰因果关系方法

International Journal of Digital Accounting Research Pub Date : 2018-12-01 DOI: 10.12816/0052292

Okaro , Celestine, Ogbonna , Kelechukwu Stanley, Uzondu , Chikodiri Scholastica, Adoms , Francis Uju

引用次数: 0

Economic and Social Factors of Voluntary Tax Compliance: Evidence from Bahir Dar City 自愿纳税的经济和社会因素:来自巴希尔达尔市的证据

International Journal of Digital Accounting Research Pub Date : 2018-10-08 DOI: 10.35248/2472-114x.18.6.182

Manchilot Tilahun

{"title":"Economic and Social Factors of Voluntary Tax Compliance: Evidence from Bahir Dar City","authors":"Manchilot Tilahun","doi":"10.35248/2472-114x.18.6.182","DOIUrl":"https://doi.org/10.35248/2472-114x.18.6.182","url":null,"abstract":"The study was conducted with the aim of identifying economic and social factors of tax compliance behavior in Bahir Dar city administration business income taxpayers. Voluntary compliance behavior of the taxpayers is affected by various factors and identifying these factors in order to maintain voluntary compliance at satisfactory level and treating the factors accordingly should be the central premises of any tax system. Research approach with explanatory research design is used in the study by employing stratified random sampling to select the participants. This study was conducted by using 248 business income taxpayers from which the data was collected from through questionnaires and unstructured interviews. The results showed that factors such as fairness of the tax system, penalty, tax rate, perceptions of government spending and compliance cost were found to be the determinant factors that affect taxpayer’s voluntary compliance. And therefore it is suggested that maintaining tax fairness, appropriate and moderate levels of penalty, spending the tax revenue on important and social projects, keeping tax rates to the minimum as much as possible and keeping compliance costs to the minimum can enhance the voluntary compliance of taxpayers.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"127 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74496146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Re-Examining the Relationship between Inflation, Exchange Rate and Economic Growth in Nigeria 重新审视尼日利亚通货膨胀、汇率与经济增长的关系

International Journal of Digital Accounting Research Pub Date : 2018-07-01 DOI: 10.12816/0048648

Adekunle Ahmed, G. A. Daniel, Kolawole D. Kayode

引用次数: 2

Commercial Banks’ Capital Adequacy and Supervision Review of International Regulations and Practices 商业银行资本充足率与监管:国际法规与实践的回顾

International Journal of Digital Accounting Research Pub Date : 2018-07-01 DOI: 10.12816/0048650

Fentaw Leykun, D. Sharma

{"title":"Commercial Banks’ Capital Adequacy and Supervision Review of International Regulations and Practices","authors":"Fentaw Leykun, D. Sharma","doi":"10.12816/0048650","DOIUrl":"https://doi.org/10.12816/0048650","url":null,"abstract":"The aim of this paper was to review the internatinal regulations and practices with respect to capital adequacy and supervision, with special focus on moral hazard hypothesis and commercial banks’ excessive risk teching behaviour. The result of the review highlights the evolvment of theoretical debates with respect to the adequacy of capital to be maintained by commercial banks operating in a given country. The debate is due to the fact that banks having high amount of capital may dare to take excessive risks, which leads to the concept of moral hazard hypothesis as a source of banking or financial crisis. On the other hand, banks having less amount of capital, below the minimum capital adequacy ratio set by either of the Basel accords of I, II and III, cannot sustain negative shocks of unforced financial crisis in an economy. as a result, the current banking literature suggests the revision of the Basel accords I & II towards the Basel accord III that incorporates a capital conservation buffer and a countercyclical buffer apart from the minimum capital requirements. Further, constraints towards this end has been raised in the literature as regulators capacity constraints related to lack of skills such as the ability to evaluate the quality of bank management and forensic accounting, are found sever in developing countries. Eventually, this paper suggests the remedial actions towards alleviating such constraints in the future.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81373940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Corporate Social Responsibility Reporting in the Banking Sector : A Systematic Review 银行业企业社会责任报告的决定因素:系统回顾

International Journal of Digital Accounting Research Pub Date : 2018-07-01 DOI: 10.12816/0048649

Mashiur Rahman, Siti Zaleha Abdul Rasid, R. Basiruddin

引用次数: 4