The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

The introduction of the value-added tax (VAT) to replace the sales tax in 1995 was one of the key policy steps undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana’s tax system to boost tax revenue. This study uses quarterly data from 2000 to 2014...

This paper analyses the performance of excise taxation in Tanzania in terms of revenue generation objective with a view to identifying its revenue potential. In pursuit of this objective, the paper measures the buoyancy and elasticity of excise taxes, estimates demand functions for excisable...

This paper analyses the performance of excise taxation in Tanzania in terms of revenue generation objective with a view to identifying its revenue potential. In pursuit of this objective, the paper measures the buoyancy and elasticity of excise taxes, estimates demand functions for excisable...

Die 17 Artikel des Bandes dokumentieren die Beiträge zu einem als Hommage für Julius Nyerere konzipierten Workshop, der sich - vom Denken des großen Mwalimu inspiriert - mit Entwicklungsfragen des Landes in sieben Bereichen befasste: mit Armut (und hier auch mit dem Unternehmertum); mit...