Journal of Finance and Accounting

Volume 9, Issue 4, July 2021

  • Sunflower Price Differentials Attributed to the Disparity of Traditional Cost Accounting and Conventional Methods in Tanzania

    Godfrey Molela, Mohamed Baraza, Lukelo Msese, Mohamed Kaluse, Felix Mlay

    Issue: Volume 9, Issue 4, July 2021
    Pages: 111-116
    Received: 11 January 2021
    Accepted: 18 January 2021
    Published: 6 July 2021
    Downloads:
    Views:
    Abstract: Sunflower is among the key cash crops in Tanzania, which contribute significantly to the country’s economy. As it is the case for other crop subsectors, sunflower is also grown in abundance by smallholder farmers. Nevertheless, they had been living in poverty throughout their careers in agriculture which on the other hand benefited the counterparti... Show More
  • What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia

    Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato

    Issue: Volume 9, Issue 4, July 2021
    Pages: 117-126
    Received: 28 May 2021
    Accepted: 6 July 2021
    Published: 13 July 2021
    Downloads:
    Views:
    Abstract: Tax evasion is a phenomenon in every nation even if the magnitude and causes may vary. It is associated with the introduction of taxation itself; tax evasion is a serious problem to a tax system. Therefore, examining what contributes to evasion in a given tax system is vital so that the negative consequences might be identified and solved. The stud... Show More
  • Application of Social Network Analysis to Accounting Researches in Private University in Ogun State Nigeria

    Ajibade Ayodeji Temitope, Joshua Abimbola Abosede, Chukwuekwu Ojianwuna

    Issue: Volume 9, Issue 4, July 2021
    Pages: 127-137
    Received: 17 June 2021
    Accepted: 10 July 2021
    Published: 21 July 2021
    Downloads:
    Views:
    Abstract: Social Network analysis (SNA) is a concept that focuses on how members of a team collaborate to achieve a defined objective. The study focused on the applicability of SNA to Accounting researches in a world-class private University in Ogun State Nigeria to determine the quality of articles published in high impact journal outlet around the globe. A... Show More
  • The Impact of Real Earnings Management on Innovation: The Role of Top Executive Compensation

    Xiangyi Zhu

    Issue: Volume 9, Issue 4, July 2021
    Pages: 138-144
    Received: 8 July 2021
    Accepted: 19 July 2021
    Published: 24 July 2021
    Downloads:
    Views:
    Abstract: Innovation is the key factor to improve the competitiveness of company, with large amount of investment and high risk. Therefore, when facing the pressure of profitability, reducing research and development expenditure is a real earnings management method commonly used by top executives. R&D cuts related to real earnings management belongs to the s... Show More
  • Diachronic Analysis of the Impact of Arbitration on Transaction Costs: The Case of the Detachment of Dividends in France in the Period from 1990 to 2000

    Assoumou Menye Oscar

    Issue: Volume 9, Issue 4, July 2021
    Pages: 145-153
    Received: 2 July 2021
    Accepted: 20 July 2021
    Published: 29 July 2021
    Downloads:
    Views:
    Abstract: There are often two competing assumptions as to the interpretation to be given to price adjustments on dividend detachment dates. The tax assumption that the adjustment reflects the tax differential between capital gains and dividends and the tax heterogeneity assumption that favors the creation of clients and the holding of high-yield securities b... Show More
  • Liquidity Management, Basel Capital Adequacy and Financial Distress Resolution in the Nigerian Banking Industry

    Adolphus Joseph Toby, Jibaniya Katon Danjuma

    Issue: Volume 9, Issue 4, July 2021
    Pages: 154-171
    Received: 21 June 2021
    Accepted: 19 July 2021
    Published: 9 August 2021
    Downloads:
    Views:
    Abstract: The purpose of this study is to analyze the effect of liquidity management and BASEL capital adequacy on financial distress resolution in Nigeria. The study adopts a unidirectional causal research design within the single-equation dynamic autoregressive distributive lag (ARDL) framework. The empirical analysis is based on annual time series data co... Show More
  • Synopsis of the Determinants of the Choice of a Financial Structure of French Industrial and Commercial Groups

    Assoumou Menye Oscar

    Issue: Volume 9, Issue 4, July 2021
    Pages: 172-181
    Received: 17 August 2021
    Accepted: 27 August 2021
    Published: 31 August 2021
    Downloads:
    Views:
    Abstract: Belonging to a group modifies the financing conditions of the firms concerned. Thus, we observe that the conditions of access to the financial markets are modified by the very fact of belonging to a group whose financial surface is the most easily identifiable; the interest rates on the loans themselves are less high for these companies. Their depe... Show More