{"title":"Discovering Profitable Financial Opportunities in the Outflow of Capital from China","authors":"Muhammad Jamal Haider, Gao Changchun, Tayyaba Akram, Mudbhary , Aditya, Hussain , Syed Talib","doi":"10.12816/0052290","DOIUrl":"https://doi.org/10.12816/0052290","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75710769","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}
Muhammad Shahid, Tanweer , Hafsa, Batool , Zahira, Akram , Sadaf, Chaudhry , Ayesha, Afzal , Muhammad Younis
{"title":"Social Exclusion among Rural Women in Their Decision Making Power","authors":"Muhammad Shahid, Tanweer , Hafsa, Batool , Zahira, Akram , Sadaf, Chaudhry , Ayesha, Afzal , Muhammad Younis","doi":"10.12816/0052297","DOIUrl":"https://doi.org/10.12816/0052297","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78849890","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}
{"title":"Impact of Internal Audit Function and Efficiency on Orgnisational Performance","authors":"Dada , Raphael Adekola, Adeyemi , Feyisayo Kemisola, Adebayo , Isaac Adesodun, Ogunidipe , Ayobolawole Adewale","doi":"10.12816/0052291","DOIUrl":"https://doi.org/10.12816/0052291","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88456874","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}
Olonisakin , Tosin T., Ogunleye , Adedeji J., Adebayo , Sulaiman O.
{"title":"The Nigeria Criminal Justice System and Its Effectiveness in Criminal Behaviour Control : A Social-Psychological Analysis","authors":"Olonisakin , Tosin T., Ogunleye , Adedeji J., Adebayo , Sulaiman O.","doi":"10.12816/0052295","DOIUrl":"https://doi.org/10.12816/0052295","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87943417","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}
{"title":"Bayesian Approach to Identify Predictors of Women Unemployment in Urban Ethiopia","authors":"Kassa , Abay, Abebaw , Awoke, Abate , Ashenafi","doi":"10.12816/0052296","DOIUrl":"https://doi.org/10.12816/0052296","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84166721","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}
{"title":"Financial Sector Performance and Economic Growth vis-a-vis Development in Nigeria : A Granger Causality Approach","authors":"Okaro , Celestine, Ogbonna , Kelechukwu Stanley, Uzondu , Chikodiri Scholastica, Adoms , Francis Uju","doi":"10.12816/0052292","DOIUrl":"https://doi.org/10.12816/0052292","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73781256","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}
Pub Date : 2018-10-08DOI: 10.35248/2472-114x.18.6.182
Manchilot Tilahun
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.
{"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":null,"pages":null},"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}
This paper re-examining the relationship between inflation, exchange rate and economic growth in Nigeria. The study used annual time series data from 1981 to 2016 sourced from Central Bank of Nigeria Statistical Bulletin (CBN). The study employed ARDL Model to test for short and long run relationship among the variables. The empirical results show that there is long run relationship among the variables. The short run result reveals that only inflation has a negative relationship with economic growth in Nigeria. The indirect relationship between inflation and economic growth requires urgent attention by government because variation in exchange rate translate to export and import of goods and services will be associated with inflation as the fluctuation in exchange rate leads to upward and downward trend in price.
{"title":"Re-Examining the Relationship between Inflation, Exchange Rate and Economic Growth in Nigeria","authors":"Adekunle Ahmed, G. A. Daniel, Kolawole D. Kayode","doi":"10.12816/0048648","DOIUrl":"https://doi.org/10.12816/0048648","url":null,"abstract":"This paper re-examining the relationship between inflation, exchange rate and economic growth in Nigeria. The study used annual time series data from 1981 to 2016 sourced from Central Bank of Nigeria Statistical Bulletin (CBN). The study employed ARDL Model to test for short and long run relationship among the variables. The empirical results show that there is long run relationship among the variables. The short run result reveals that only inflation has a negative relationship with economic growth in Nigeria. The indirect relationship between inflation and economic growth requires urgent attention by government because variation in exchange rate translate to export and import of goods and services will be associated with inflation as the fluctuation in exchange rate leads to upward and downward trend in price.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88820423","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}
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.
{"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":null,"pages":null},"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}
Mashiur Rahman, Siti Zaleha Abdul Rasid, R. Basiruddin
CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To close this gap our review has focused on the banking sector universally. The purpose of the review is to highlight the determinants of CSRR studies on the overall banking sector, which is more regulated industry than others are. Our systematized appraisal was conducted over the last 16 years from 2000 to 2015. The orderly evaluation has found that profitability, size, Shariah Supervisory Board, ownership structure and age are the most commonly used determinants of CSRR. However few studies have examined the cultural, political and stakeholder’s perspective variables as the determinants. Thus, more research could develop the rationality of outcomes by concentrating on these determinants in determining the level and extent of such disclosure in the banking sector.
{"title":"Determinants of Corporate Social Responsibility Reporting in the Banking Sector : A Systematic Review","authors":"Mashiur Rahman, Siti Zaleha Abdul Rasid, R. Basiruddin","doi":"10.12816/0048649","DOIUrl":"https://doi.org/10.12816/0048649","url":null,"abstract":"CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To close this gap our review has focused on the banking sector universally. The purpose of the review is to highlight the determinants of CSRR studies on the overall banking sector, which is more regulated industry than others are. Our systematized appraisal was conducted over the last 16 years from 2000 to 2015. The orderly evaluation has found that profitability, size, Shariah Supervisory Board, ownership structure and age are the most commonly used determinants of CSRR. However few studies have examined the cultural, political and stakeholder’s perspective variables as the determinants. Thus, more research could develop the rationality of outcomes by concentrating on these determinants in determining the level and extent of such disclosure in the banking sector.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81437409","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}
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