Queku, Yaw Ndori; Seidu, Baba Adibura; Kubaje, Thompson … - In: Cogent Business & Management 10 (2023) 2, pp. 1-21
This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and the implication for tax … policy. The study investigated how IFRS adoption affects the level of tax revenue performance in Africa. This study is one of … the foundational studies, which has investigated IFRS adoption and tax revenue performance at both macro and cross …