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Oct 26, 2022Open    Access

Investigation on Corporate Tax Evasion Based on Random Selection Method—Taking Kabul City as an Example

Qais Tawheed, Cong Wang, Noorullah Rafiqee, Khwaja Bahman Qaderi, Mohammad Shabir Sharifi, Muhammad Shekaib Halimy
The random selection method is revolutionary for investigating sensitive issues, and its application to tax evasion in Afghanistan is still blank. Based on the random selection method of Greenberg’s improved model, this paper investigates the tax evasion rate and tax evasion characteristics of enterprises in Kabul City and conducts statistical analysis and statistical tests on 1591 questionnaires recovered. The results show that the subjective tax evasion ratio of enterprises in Kabul city is lo...
Open Access Library J.   Vol.9, 2022
Doi:10.4236/oalib.1109359


Oct 28, 2021Open    Access

The Impact of Executive Compensation on Banking Performance: Evidence from the Ghanaian Banking Crises

Emmanuel Anyigbah, Yusheng Kong, Ahotovi Thomas Ahoto, Wilhelmina Seyome Ahiaku
During the period 2012-2018, nine Ghanaian banks went bankrupt, causing depositors and shareholders to lose billions of Ghana Cedis. This development stunned the whole Ghanaian community, as many had not anticipated the occurrence of a banking crisis of that magnitude, since most of these banks were renowned indigenous banks. One of the fundamental causes of these banks’ failure was a lack of sound corporate governance practices. In this regard, the current study attempts to focus on one of the ...
Open Access Library J.   Vol.8, 2021
Doi:10.4236/oalib.1108045


Aug 23, 2021Open    Access

The Impact of VAT and the Minimum Wage on the Economy of Kosovo

Artan Haziri, Blerona Shala
To achieve political prosperity and stability, national governments aim to achieve economic equilibrium. The government uses various instruments to stimulate economic growth, reduce unemployment and achieve macroeconomic objectives. In the context of the slow economic growth of recent years and fiscal pressures, Kosovo faces the complex challenge of economic development. Unemployment continues to be at a high rate. This is best shown by the large application for work visas in western countries, ...
Open Access Library J.   Vol.8, 2021
Doi:10.4236/oalib.1107701


Dec 10, 2020Open    Access

Factors Affecting to Tea-Growing Household’s Financial Efficiency: A Case Study from Thai Nguyen Province

Tran Thi Quy Chinh, Tran Cuong, Jiancheng Chen
Due to one of the major tea-producing regions of the country, the quality and brand have been affirmed, Thai Nguyen province has identified tea as the main crop to develop local economy as well as improve farm households income. The main objective of this study is analyzing the financial efficiency of tea farmers in Thai Nguyen province through the data collected from 210 households. The results indicated that the financial efficiency of tea cultivation is quite high with the rate of return on t...
Open Access Library J.   Vol.7, 2020
Doi:10.4236/oalib.1106969


Jun 03, 2020Open    Access

Consumer Perceptions and Behaviour toward Credit Usage in Kenya

Davis Bundi Ntwiga, Arthur Wafula Wanyonyi
Consumer behaviour and perceptions evolve over time and affect credit usage from the financial service providers. We use the 2016 FinAccess Household survey data of 2015 from 8665 households to examine how perceptions and behaviour of un(der) banked consumers can shape their dynamics towards credit usage. The perceptions and behaviour are based on source of financial advice, trust of the institutions, characteristics of the financial instrument and cost of credit. The multinomial logistic regres...
Open Access Library J.   Vol.7, 2020
Doi:10.4236/oalib.1106204


Dec 12, 2019Open    Access

The Effect of Executive Compensation on Financial Performance in Egypt

Mohamed Adel Adam, Amr Youssef, Ahmed Mohamed Sakr
The current research aims to propose a framework of the effects of Executive Compensation on Financial Performance, measuring the size of effect, the circumstances under which the effect is clearly observed and studying the weighted effect of Executive Compensation on the Performance of firms; ROA, ROE, Tobin’s Q turning out with the outcome emphasizing whether the Executive Compensation has a
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Open Access Library J.   Vol.6, 2019
Doi:10.4236/oalib.1105760


Mar 19, 2019Open    Access

Equity Incentive and Growth of Executives in Mixed Ownership Enterprises Listed Manufacturing Enterprises Based on State-Owned Holdings

Xinhong Wang, Huan Liang
This paper takes the state-owned manufacturing mixed-ownership en-terprises as the research sample, selects the data from 2014-2016, and studies the relationship between executive equity incentives and corporate growth. Firstly, theoretical analysis is carried out according to the existing literature, and then empirical research is carried out by regression analysis on the basis of theoretical
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Open Access Library J.   Vol.6, 2019
Doi:10.4236/oalib.1105309


Nov 23, 2018Open    Access

Research on Credit Risk Assessment of Small and Medium-Sized Enterprises in Commercial Banks

Yacui Gao, Lidan Zhang
By using the data of 2014 and 2015 about the 90 small and medium-sized en-terprises credit default and normal samples from a joint-stock commercial bank, this paper builds the credit risk assessment evaluation index system to the small and medium-sized enterprise of commercial bank. Based on the logit model, we make a test for the 30 enterprises of the testing samples. Finally, the evaluation model draws that the predicted probabi
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Open Access Library J.   Vol.5, 2018
Doi:10.4236/oalib.1105022


Nov 20, 2018Open    Access

Factors Influencing Credit Decision for Lending SMEs: A Case Study on National Bank of Egypt

Ekhaa Boushnak, Mohamed A. Rageb, Aiman A. Ragab, Ahmed M. Sakr
Small and Medium Enterprises (SMEs) play a vital role in the global economy. It had a major part in creating jobs and as a source of social sta-bility, either there is major contribution for SMEs in Egypt as it faces great economy challenges that need cooperation from all parties. However, access to finance is still one of the greatest obstacles facing SMEs all over the world and prevents them from developing. This re
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Open Access Library J.   Vol.5, 2018
Doi:10.4236/oalib.1104996


Mar 15, 2018Open    Access

Ups and Downs of the Stock Market and the Evolution of the Return Distribution

Jia Li
This paper is based on the perspective of financial physics, using the cumulative distribution of yield to explore the law and characteristics of the whole system of Chinese capital market in bull market and bear market, and find that in the bull market, return distribution is from aggregation to dispersion, while in bear market, return distribution being from dispersion to aggregation.
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Open Access Library J.   Vol.5, 2018
Doi:10.4236/oalib.1104289


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