Scientific Publishing Institute (SPI): E-Journals
Not a member yet
418 research outputs found
Sort by
Financial attributes, real earnings management and corporate tax planning of listed manufacturing firms in Nigeria
Full text linkThe purpose of this study is to investigate the influence of financial attributes on the tax planning strategies of publicly listed manufacturing companies in Nigeria from 2012 to 2022. Additionally, it examines the moderating role of real earnings management (REM) in the relationship between financial attributes and tax planning. Data for this research were gathered from the annual reports of 41 publicly listed manufacturing firms in Nigeria. The study employed a correlational design using panel data analysis, with a fixed effects estimation applied to a simplified model and a moderated model. The results show that financial leverage positively and significantly affects the tax planning strategies of the listed manufacturing firms, and REM has a positive and significant influence on tax planning. Furthermore, REM was observed to significantly moderate the relationship between financial attributes and tax planning. Firms should engage in ethical and legal tax planning practices while taking their financial attributes into consideration. Companies need to be aware of the impact of REM on financial reporting and tax compliance and ensure that their tax planning aligns with relevant regulations
Exploring the influence of perceived usefulness and value of PayLater/BNPL on satisfaction, impulsive buying, and post-purchase intention
Full text linkThe growth of e-commerce in Indonesia has led to the rise of Buy Now Pay Later (BNPL) services, offering convenience and flexibility to match consumers' spending habits. However, the perceived benefits and value of BNPL, including convenience, utility, and flexibility, can also tempt consumers into impulse purchases. This study aims to investigate the impact of the perceived usefulness and value of BNPL on Indonesian e-commerce consumers' satisfaction, impulse buying behavior, and post-purchase intentions. Data was collected through a random sampling method from 521 respondents in Indonesia and employed Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that the perceived utility and value of PayLater/BNPL positively influence satisfaction and post-purchase intention, while the perceived usefulness of PayLater/BNPL positively impacts impulsive buying behavior. The findings highlight the strong influence of perceived value and usefulness on customer satisfaction, post-purchase intention, and impulsive buying behavior. These insights have implications for marketers, retailers, and policymakers in effectively utilizing and regulating BNPL services to enhance customer satisfaction and responsible purchasing behavior. Future research can focus on objective behavioral measurement methods, cross-cultural research, the long-term effects of BNPL services, and the role of technology and innovation in shaping consumer behavior
Breaking barriers and building sustainability: The importance of board feminization in ESG disclosures
Full text linkThis research examines the nexus between board feminization and environmental, social, and governance (ESG) disclosures in listed Kenyan firms. The positivist paradigm informed the study's research design. The dynamic generalized method of moments (GMM) was applied to eliminate endogeneity bias, omitted variables bias, measurement error, and firm-specific heterogeneity. Panel data regressions were applied on 467 firm‐year observations from 36 firms listed on the Nairobi Securities Exchange (NSE) from 2006–2019. The results showed that board feminization positively affects firms’ overall ESG disclosure measures. However, a component-level analysis revealed substantial heterogeneity in the findings among the different ESG pillars. This research attempts to address a gap in the existing knowledge by examining the relationship between female board presence and ESG reporting in emerging economies. The research supports regulators' efforts to enforce women's participation on boards and sustainable performance. This paper is among the first to provide in-depth empirical evidence on the link between board feminization on overall ESG disclosure and the different ESG pillars in Kenya. This research also adds to the expanding literature on ESG disclosure and board feminization in developing markets
Implications of financial leverage for bank profitability in Ghana
Full text linkThe complexity of the relationship between debt and equity financing models and their impacts on bank profitability in the Ghanaian banking sector cannot be overemphasized. This study examines the impacts of the two financing models on bank profitability. Emphasis is placed on the importance of credit risk, liquidity risk, and capital adequacy when making financing decisions. To measure bank profitability, the research employs two key metrics: Risk-adjusted return on assets (RAROA) and risk-adjusted return on equity (RAROE). These metrics indicate how well banks are performing financially. An inverse relationship between bank profitability (measured by RAROA) and credit risk was among the research findings. This implies that higher credit risk negatively affects profitability. There is a direct link between capital adequacy and RAROE, inferring that as banks increase their lending activities, they need to maintain adequate capital to safeguard their profitability. We recommend a balanced financing approach, which mitigates risks associated with excessive debt while still benefiting from the advantages of asset diversification and strategic growth
Property tax, taxpayers voices and tax compliance in local governments: A case study of land use charge in Lagos State, Nigeria
Full text linkProperty Tax (PT) is chargeable on real property on an annual basis. Worldwide, PT has been a subject of political debate as it plays a vital role in the area of political, social and economic activities. Property taxes evasion are very high in developing countries and perceived to have adversely affects Local Government (LG) revenues. Many studies have been conducted on taxpayers’ compliance behaviour, but not many focused on PT, taxpayer voices and Tax Compliance (TC). This study examined PT, taxpayers’ voices and TC in LGs using Land Use Charge (LUC) in Lagos State, Nigeria as case study. The study employed explanatory research design. Secondary data on LUC collections shared to LGs from 2011-2021 were used. Descriptive statistics of data analysis was adopted. The study revealed that the power of citizens’ voices against government policies and unfriendly laws has negative impact on tax revenues and compliance, this leads to citizens’ apathy, non-compliance and loss of tax revenues. The study also revealed that there are less TC to PT due to few numbers of properties enumerated and taxpayers’ compliance rate. The study recommends that PT laws should be friendly, just and fair while a good PT administration with the use of modern technology of Geographic Information Systems mapping for property identification and tax collections be enhanced. Government should also promote public awareness on PT payment while LG legitimacy and accountability to taxpayers would enhance climate of trust, minimized fraud, eradicate corruption and ensure voluntary tax compliance
Social media’s impact on Generation Z’s purchasing behavior of sustainable products
Full text linkThe aim of this study is to evaluate the effects of social networks on the consumption behavior of sustainable products among Generation Z. Social networks have evolved into important technologies, making them an unavoidable option for Generation Z and the human race in general. Therefore, it is necessary to comprehensively assess how social networks have influenced the consumption behavior of Gen Z toward sustainable products in order to improve the process of community implementation while improving the quality of social networks and the durability of products. A literature review was conducted of studies linked to the suggested study model, which includes a mix of social network models and external variables influencing Gen Z's purchase of sustainable products via social networks. The suggested model was then tested on a sample of 100 Vietnamese students. Social networking techniques were used to study and evaluate the dataset. The report advises that managers and marketers should employ social media marketing tactics to communicate with Gen Z customers and promote the value of sustainability. Management and marketers should also provide sustainability information and promote sustainable goods on popular social media platforms, such as Instagram, Facebook, Twitter, and TikTok
Disruptive transformation in the transport industry: Autonomous vehicles and transportation-as-a-service
Full text linkThis paper seeks to explore the varying degrees of impact that Autonomous Vehicles and Transportation-as-a-Service will have on several key industries, and how players in those industries might adapt their business strategies to prepare for this revolution. Systematic literature review. Transportation-as-a-Service is still in its infancy when it comes to commercial trucking. The concurrent developments in the autonomous vehicle technologies opens up additional opportunities for disruptive transformations. The scholarly literature is lagging behind trade reports and the current review is an attempt to claim this space. New players might take birth to cater to the emerging needs and opportunities. There are losers and gainers among the existing players. Also, overall, these changes will contribute to greater sustainability in transportation. Implications for Auto Manufacturers, Auto Dealerships, Oil and Energy Companies, Battery Manufacturers, Tech Companies, Insurance Firms, and National Governments are discussed. One specific implication is an overriding message for adaptability to fully leverage the benefits of these disruptive innovations
FIRO analysis as a study of interpersonal communication: Does GULALI program can strengthening character?
Full text linkThe GULALI program especially the GULALI teachers help students to understand their needs and can bring about positive change. In this article, the author wants to describe one of the relevant theories of communication, namely the theory of FIRO (Fundamental Interpersonal Relationship Orientation). This theory is in accordance with the phenomenon described in this paper about the importance of understanding the needs of inclusion, control, and affection in the GULALI program's implementation. This study is a qualitative descriptive study. Participants in research include initiators, teachers, and students. The results of this study indicate that; (1) The embodiment of the need for inclusion shows that students are helped to be more accepted in good classes (2) The fulfilment of student control in the GULALI process demonstrates the need for control, the instructor empowers students to deal with the situation. ensure students have the opportunity to be able to provide equivalent control. (3) The need for affection refers to students feeling fairly treated and receiving equal attention according to the student's character. Therefore, the conclusion of this study is that GULALI activities fulfil three basic human needs, such as the desire for love, control, and inclusion, according to FIRO theory. As an improvement material, the GULALI program needs to be intensified and as excerpts from other schools to instil character values such as the GULALI program
Impact of succession planning practices on the profitability of Nepalese commercial banks
Full text linkThis study examines the impact of succession planning practices on the return on assets (RoA) of Nepalese commercial banks. The RoA was taken from the annual report of 20 commercial banks for the year 2020. Structured questionnaires were administered to examine the opinions of the respondents regarding succession planning practices. This study has employed descriptive and causal comparative research designs to deal with the fundamental issues associated with the various influencing factors of succession planning in Nepalese commercial banks. The total number of observations for the study consists of 140 respondents mainly working in the human resource department of those banks. The regression model is estimated to test the significance and effect of succession planning practices on profitability. The study revealed that human resource planning, succession planning, training and development, job rotation and organization culture have positive impact on return on assets. It indicates that higher the human resource planning, succession planning, training and development, job rotation and organization culture higher will be the RoA. However, favoritism and nepotism have a negative impact on return on assets. It implies that increase in favoritism and nepotism in an organization leads to decrease in return on assets. The study concluded that succession planning is very important to increase the level of profitability of Nepalese commercial banks. The study identified that out of six independent variables only job rotation and organization culture have significant and positive association with RoA in Nepalese commercial banks
Proper waqf management and waqf accounting report: A mean to solve economic problems in Indonesia
Full text linkThis study aims to propose that a proper waqf management and waqf accounting practices in Indonesian waqf institutions will be one of the solutions for the economic problems. Data were collected through secondary data such as books, journals, and articles related to the waqf accounting or management. A proper waqf management and waqf accounting report is a crucial tool for achieving socioeconomic development and, if properly applied, may significantly contribute to the reduction of unemployment and the eradication of poverty, ultimately aiding in the socioeconomic advancement of Muslim communities. This study only focuses on waqf in Indonesia. Thus, the results of waqf may not be generalizable to other waqf in other countries or to privately managed waqf institutions. This study is expected to contribute to the improvement of waqf administration. The paper suggests a proper waqf management and waqf accounting report as a solution to the economic problems such as poverty, hunger and unemployment