IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?-Reference-Cited by-同舟云学术

IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?

Published:2023-05-14 Issue:2 Volume:10 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Ndori Queku Yaw¹,Adibura Seidu Baba²,Aneyire Kubaje Thompson²,Boateng Kwakye¹,Antwi-Agyei Emmanuel¹,Apeku Theophilus¹,Yamoah Kenneth¹

Affiliation:

1. Department of Accounting and Finance, Cape Coast Technical University, Cape Coast, Ghana

2. Department of Accounting, University of Professional Studies, Accra, Ghana

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2212500

Reference80 articles.

1. The Impact of IFRS/IAS Adoption on Corporate Income Taxation in Ghana

2. The effects of IFRS adoption on taxation in Nigerian manufacturing companies

3. Managerial Aversion and Capital Structure: Evidence from Southeast Asia

4. Agbeyegbe, T. (2004). Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa Terence Agbeyegbe, Janet Stotsky b and Asegedech WoldeMariam b Department of Economics. Hunter College, City University of NY, NY b International Monetary Fund.

5. Corporate Tax Avoidance Incentives of Banks in Ghana

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