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

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...

Persistent link: https://www.econbiz.de/10014504982

A critical review of antecedents of unauthorised extra-budgetary expenditure : application of fraud triangle theory

Seidu, Baba Adibura; Opoku-Boahen, Ebenezer; Queku, Yaw … - In: African journal of business and economic research : AJBER 17 (2022) 4, pp. 313-343

Persistent link: https://www.econbiz.de/10014336589

Tax risk assessment, financial constraints and tax compliance : a bibliometric analysis

Boateng, Kwakye; Omane-Antwi, Kwame Boasiako; Queku, … - In: Cogent business & management 9 (2022) 1, pp. 1-21

Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour. Theoretical arguments from Pecking Order Theory (POT) and the Extended Parallel Process Model...

Persistent link: https://www.econbiz.de/10014444516

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

Queku, Yaw Ndori; Seidu, Baba Adibura; Kubaje, Thompson … - In: Cogent Business & Management 10 (2023) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10014527335

Bank capital, liquidity and risk in Ghana

Carsamer, Emmanuel; Abbam, Anthony; Queku, Yaw Ndori - In: Journal of financial regulation and compliance 30 (2022) 2, pp. 149-166

Persistent link: https://www.econbiz.de/10013389377

Working capital-targeting and firms life cycle : analysis of persistence and speed of adjustment

Seidu, Baba Adibura; Queku, Yaw Ndori; Tackie, George; … - In: African journal of business and economic research : AJBER 17 (2022) 3, pp. 117-143

Persistent link: https://www.econbiz.de/10014336047

Financial constraints and tax planning activity : empirical evidence from Ghanaian banking sector

Seidu, Baba Adibura; Queku, Yaw Ndori; Carsamer, Emmanuel - In: Journal of economic and administrative sciences 39 (2023) 4, pp. 1063-1087

Persistent link: https://www.econbiz.de/10014502208

Financial constraints and tax planning activity : empirical evidence from Ghanaian banking sector

Seidu, Baba Adibura; Queku, Yaw Ndori; Carsamer, Emmanuel - In: Journal of Economic and Administrative Sciences (2021)

Purpose: This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation. ...

Persistent link: https://www.econbiz.de/10012812164