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Value Added Tax compliance, and Small and Medium Enterprises (SMEs) : analysis of influential factors in Nigeria

Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent business & management 10 (2023) 2, pp. 1-25

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers,...

Persistent link: https://www.econbiz.de/10014503341

The influence of tax transparency on sales tax evasion among Jordanian SMEs : the moderating role of moral obligation

Nayef Mohammad Al-Rahamneh; Al Zobi, Mo'taz Kamel; … - In: Cogent business & management 10 (2023) 2, pp. 1-19

Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...

Persistent link: https://www.econbiz.de/10014504733

Micro, small, and medium-sized enterprises (MSMEs) during the post-pandemic economic recovery period : digitalization, literation, innovation, and its impact on financial performan...

Rosyidiana, Riska Nur; Narsa, I Made - In: Cogent business & management 11 (2024) 1, pp. 1-16

This study explores the impact of digitalization, literation, and innovation on the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Bojonegoro, East Java, Indonesia. Using a sample of 35 business owners, the research employs partial least squares structural...

Persistent link: https://www.econbiz.de/10014519154

MSMEs performance and competitive advantage : evidence from women's MSMEs in Indonesia

Susanti, Evi; Mulyanti, Rita Yuni; Wati, Lela Nurlaela - In: Cogent business & management 10 (2023) 2, pp. 1-26

This study intends to examine how competitive advantage mediates the effects of digital transformation and innovation on the performance of women-owned MSMEs. A sample of 246 MSMEs in Indonesia run by women was used in this study. To analyze the data, a structural equation model (SEM) was...

Persistent link: https://www.econbiz.de/10014503278

Effect of IT capability and intangible IT resources on sustainable competitive advantage : exploring moderating and mediating effect of IT flexibility and core competency

Lahcene Makhloufi; Noorulsadiqin Azbiya Yaacob; … - In: Cogent business & management 8 (2021) 1, pp. 1-23

The purpose of this research is (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive...

Persistent link: https://www.econbiz.de/10012650785

The influence of managerial characteristics on external financing preferences in smaller enterprises : the case of Malaysian micro-sized enterprises

Shafie Mohamed Zabri; Kamilah Ahmad; Adonia, Siti Azirah - In: Cogent business & management 8 (2021) 1, pp. 1-23

Previous studies have identified various factors underlying firm financing structure especially in large firms. However, few have attempted to document the reasons for financing preferences among microenterprises in developing countries. Employing a managerial-based theory, this study explores...

Persistent link: https://www.econbiz.de/10012659599

Challenges of big data adoption in Malaysia SMEs based on Lessig's modalities : a systematic review

Min Hooi Chuah; Ramayah Thurusamry - In: Cogent business & management 8 (2021) 1, pp. 1-8

Malaysia. There is a lack of literature studies examining the relationship between Lessig’s four modalities and the challenges … big data analytics in Malaysia SMEs based on literature review findings. To identify the challenges of applying big data …

Persistent link: https://www.econbiz.de/10012628896

The impact of environmental crimes and profitability on environmental disclosure in Malaysian SME sector : the role of leverage

Shayuti Mohamed Adnan; Al-ahdal, Waleed M.; Bakhtiar Alrazi - In: Cogent business & management 10 (2023) 3, pp. 1-20

environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as … Environment (DOE) in Malaysia. The data used in this analysis includes information on environmental crimes from court cases … published by the DOE, as well as company and financial attributes obtained from the Companies Commission of Malaysia …

Persistent link: https://www.econbiz.de/10014505880

Does emotional exhaustion influence turnover intention among early-career employees? : a moderated-mediation study on Malaysian SMEs

Tajneen Affnaan Saleh; Abdullah Sarwar; Nasreen Khan; … - In: Cogent business & management 10 (2023) 3, pp. 1-23

The aim of the present study was to investigate the relationship between early-career employees' emotional exhaustion and turnover intention in the information technology sector. Given the scarce empirical evidence on how turnover intention and emotional exhaustion can be reduced among...

Persistent link: https://www.econbiz.de/10014506383

The relationship between architecture, social, law and market in determine challenges of big data analysis for Malaysia SMEs

Min Hooi Chuah; Ramayah Thurusamry - In: Cogent business & management 9 (2022) 1, pp. 1-11

and literature examining the challenges of big data analysis in Malaysia SMEs. This paper has opted for a thorough … analysis of the complexities of implementing big data at SMEs in Malaysia by applying a comprehensive literature search from … complexities of taking Big Data in SMEs in Malaysia. It is proposed that law, architecture, social and market can be applied by …

Persistent link: https://www.econbiz.de/10014420314