Purpose – The purpose of this paper is to examine the ability of well known fund characteristics such as the recent past performance, fund size, management fees, fund age, net asset value and fund growth so as to explain Tunisian equity mutual fund performance. Design/methodology/approach –...

Purpose – The purpose of this paper is to examine the ability of well known fund characteristics such as the recent past performance, fund size, management fees, fund age, net asset value and fund growth so as to explain Tunisian equity mutual fund performance. Design/methodology/approach –...

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The...

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The...

This study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010 to 2021. The data were analyzed using the Generalized...