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Investigation of factors influencing risk tolerance among investors using ordinal logistic regression : a case from Nepal
Karki, Dipesh; Kafle, Trijya - In: Cogent economics & finance 8 (2020) 1, pp. 1-18
The paper investigates the factors that affect the risk tolerance of the general investors in Nepalese stock market. Using data of 99 investors, study applies ordinal logistic regression to evaluate the impact of investor's education level, gender, financial literacy, years in trading, prior...
Persistent link: https://www.econbiz.de/10013179693
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Tax compliance behavior of taxpayers in Ethiopia : a review paper
Abdu, Esmael; Adem, Mohammd - In: Cogent economics & finance 11 (2023) 1, pp. 1-13
This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were … specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most … for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and …
Persistent link: https://www.econbiz.de/10014500725
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More on the profit shifting costs function : analysis of the literature and other modelling approaches
Rachidi, Mohamed; El Moudden, Abdeslam - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
investigate the involved resource costs that multinational firms incur through a tax-motivated reallocation of profit across tax … new cost function. We expand the literature by including a relationship between profit shifting costs and tax uncertainty … our results in conjunction with the literature, emphasizing that profit shifting costs and tax uncertainty cause more …
Persistent link: https://www.econbiz.de/10014500710
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Inclusive growth in Africa : do fiscal measures matter?
Mamman, Suleiman O.; Kazi Sohag; Abubakar, Attahir Babaji - In: Cogent economics & finance 11 (2023) 2, pp. 1-14
In recent times, Africa has experienced remarkable economic growth; nonetheless, this advancement remains far from being considered inclusive, given the persistently high levels of poverty and income inequality across the continent. To this end, this study investigates the role of fiscal policy...
Persistent link: https://www.econbiz.de/10014501082
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Do corporate taxes reduce investments? : evidence from Italian firm-level panel data
Federici, Daniela; Parisi, Valentino - In: Cogent economics & finance 3 (2015) 1, pp. 1-13
This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...
Persistent link: https://www.econbiz.de/10010490153
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Audit committee characteristics and tax avoidance : evidence from an emerging economy
Van Cuong Dang; Quang Khai Nguyen - In: Cogent economics & finance 10 (2022) 1, pp. 1-15
This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The … committee affect tax avoidance differently. Specifically, we find that the size of the audit committee has a positive … correlation to tax avoidance, while the proportion of female members, financial and accounting experts of the audit committee can …
Persistent link: https://www.econbiz.de/10013464368
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The portrait of Uganda's informal sector : what main obstacles do the sector face?
Mugoda, Salmon; Esaku, Stephen; Nakimu, Rose Kibuka; … - In: Cogent economics & finance 8 (2020) 1, pp. 1-28
power and water supply, and improving the tax regime would mitigate the obstacles faced by informal businesses leading to …
Persistent link: https://www.econbiz.de/10013179687
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Why APRC is misleading and how it should be reformed
Berlinger, Edina - In: Cogent economics & finance 7 (2019) 1, pp. 1-18
The annual percentage rate of charge (APRC) designed to reflect all costs of borrowing is a widely used measure to compare different credit products. It disregards completely, however, risks of possible future changes in interest and exchange rates. As an unintended consequence of the general...
Persistent link: https://www.econbiz.de/10012023954
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Novel evidence from APEC countries on stock market integration and volatility spillover : a Diebold and Yilmaz approach
Kakran, Shubham; Sidhu, Arpit; Bajaj, Parminder Kaur; … - In: Cogent economics & finance 11 (2023) 2, pp. 1-23
The interconnection of stock markets offers valuable insights into the broader dynamics of global financial markets. This study uses the Diebold and Yilmaz index model to analyze and measure volatility spillovers and interconnectedness among APEC stock markets. The objective is to identify major...
Persistent link: https://www.econbiz.de/10014502815
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Institutional quality's influence on financial inclusion' impact on bank stability
Dao Ha; Nguyen, Yen - In: Cogent economics & finance 11 (2023) 1, pp. 1-22
Using the Generalized Method of Moments (GMM), this study examines the influence of institutional quality on the impact of financial inclusion on the stability of 157 banks in 8 ASEAN countries from 2010 to 2020. The results show that financial inclusion negatively hurts bank stability, and this...
Persistent link: https://www.econbiz.de/10014500740