International Journal of Accounting, Finance, Auditing, Management and Economics - IJAFAME
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Impact environnemental du budget général de l’État Béninois exercice 2024
No full textThe State's general budget is a document drawn up by the government and voted by parliament, which forecasts and defines the expenditure and revenue that the State is entitled to incur and collect for the coming year. Benin's budget for fiscal year 2024 was allocated with the aim of continuing to implement the Government Action Program 2021-2026. However, as this action program is perfectly in line with the objectives of sustainable development, it is important to analyze the impact of this budget on environmental components, in order to identify areas where improvements can be made to better take the environment into account. The analysis, based on a mixed approach to data collection (qualitative and quantitative), reveals major challenges both in the budget process and in budget execution. Moreover, although the budget for the 2024 financial year allocates a significant share to capital expenditure for projects linked to the environment, climate change and land use planning, the fact remains that the resources made available by the State budget are not sufficient to drive the long-awaited sustainable socio-economic development. More resources should then be mobilized not only from development partners, but also and above all from the private sector, to support national ambitions in general and the consideration of the environmental dimension in particular in budget planning and execution. Finally, as has been the case since 2019 for gender, it would be useful to produce a note analyzing the environmental sensitivity of the State's general budget.
Keywords: state budget, environmental impact, governance, public policies, sustainable development
Classification JEL : H23, H41, Q51, Q56, Q58
Paper type: Empirical ResearchLe budget général de l’État est un document établi par le gouvernement et voté par le parlement qui prévoit et définit les dépenses et les recettes que l’État a le droit d’engager et de percevoir pour l’année à venir. Celui du Bénin pour l’exercice 2024 a été alloué avec l'objectif de poursuivre la mise en œuvre du Programme d'Action du Gouvernement 2021-2026. Cependant, et parce que ce programme d’actions s’arrime parfaitement avec les objectifs du développement durable, il est important d'analyser les impacts de ce budget sur les composantes environnementales afin d'identifier les domaines où des améliorations peuvent être apportées pour une meilleure prise en compte de l'environnement. L'analyse qui se fonde sur une approche mixte de collecte de données (qualitative et quantitative) révèle des défis majeurs tant dans le processus budgétaire que dans l’exécution du budget. Par ailleurs, bien que le budget de l’exercice 2024 alloue une part importante aux dépenses en capital pour des projets liés à l'environnement, aux changements climatiques et à l'aménagement du territoire, il n’en demeure pas moins que les ressources rendues disponibles par le budget de l’État ne sont pas suffisantes pour impulser le développement socioéconomique durable tant attendu[1]. Il convient alors de mobiliser davantage de ressources auprès non seulement des partenaires au développement, mais aussi et surtout du secteur privé, pour appuyer les ambitions nationales de façon générale et la prise en compte de la dimension environnementale en particulier dans la planification et l’exécution budgétaire. Enfin, il semble être utile de réaliser comme cela est le cas depuis 2019 pour le genre[2], une note d’analyse de la sensibilité environnementale du budget général de l’État.
Mots clés : budget de l’état, impact environnemental, gouvernance, politiques publiques, développement durable.
JEL Classification : H23, H41, Q51, Q56, Q58
Type du papier : Recherche Empirique
[1] Le Bénin fait face à un déficit de financement important pour faire face aux effets du changement climatique, estimé à au moins 910 millions USD par an : https://www.afdb.org/fr/pays-afrique-de-louest-republique-du-benin/perspectives-economiques-au-benin
[2] https://finances.bj/wp-content/uploads/2024/03/Budget_2024_Sensibilite%CC%81-au-genre-V23-01.pd
Perceptions des lauréats du supérieur sur le rôle du para-universitaire dans leur premier accès au marché du travail
No full textThe study aims to highlight the perceived benefits of these activities, such as the development of professional skills, expansion of social networks, and enhancement of professional self-confidence. Additionally, our research aims to explore the different challenges faced by students, including unequal access to extracurricular opportunities and institutional recognition of these experiences. This article explores Moroccan students' perceptions regarding the impact of extracurricular activities on their initial entry into the job market. Through a qualitative study, in-depth interviews were conducted with 1116 students from various disciplines and universities in Morocco. Finally, the article will propose recommendations to enhance support for extracurricular activities within the Moroccan context to improve graduates' employability and meet the evolving demands of the job market.
Keywords: Extracurricular activities, employability, job market, student perceptions.
JEL Classification : E20
Paper type: Empirical ResearchCette étude vise à mettre en lumière les bénéfices perçus des activités para-universitaires, tels que le développement de compétences professionnelles, l'expansion du réseau social et l'amélioration de la confiance en soi professionnelle. Notre étude a pour but également d’explorer les différents défis rencontrés par les étudiants, notamment l'accès inégal aux opportunités para-universitaires et la reconnaissance institutionnelle de ces expériences.
La méthodologie mobilisée suit une approche mixte menée auprès de 1116 étudiants issus de différentes disciplines de deux universités au Maroc, pour explorer les perceptions des étudiants marocains concernant l'impact des activités para-universitaires sur leur premier accès au marché du travail. Enfin, l'article proposera des recommandations pour renforcer le soutien aux activités para-universitaires dans le contexte marocain afin d'améliorer l'employabilité des diplômés et répondre aux exigences évolutives du marché du travail.
Mots clés : Activités para-universitaires, employabilité, marché du travail, perceptions des étudiants.
Classification JEL : E20
Type de l’article : Article empirique.
 
The impact of an attractive financial center on private equity fundraising: Evidence from Casablanca Finance City
No full textThis paper empirically examines the effects of the size and attractiveness of Casablanca Financial City on the fundraising activities of the Moroccan private equity industry. The study uses Partial Least Squares (PLS) regression to analyze data from 2005 to 2021. The PLS regression can be more suitable than ordinary regression for our study since it addresses challenges arising from small sample sizes and multicollinearity. I use the Jackknife cross-validation method to test the robustness and generalizability of the model. The results suggest that the size and the connectivity of the financial center coupled with financial development and a stable macroeconomic environment are key determinants spurring private equity fundraising in Morocco. However, surprisingly, the quality of the political, institutional, and regulatory environment did not have a positive effect on private equity fundraising. The results affirm the importance of a well-established financial center in promoting investment activities, hence driving the private equity market. Private equity funds are crucial in providing capital to risky companies with high growth potential that may not have access to traditional finance such as banks or capital markets. Therefore, the research contributes to understanding how financial centers influence private equity fundraising providing valuable insights for policymakers and stakeholders aiming to foster economic development by enhancing the private equity industry. One of the main limitations of the study is the difficulty in obtaining detailed data for the analysis. Future research could benefit from improved data availability and accessibility which could potentially make the results more accurate and robust.
Keywords: Financial Center, Private Equity, Fundraising, Economic Growth
JEL Classification: G15, G20, G24, F43, E22, E44.
Paper type: Empirical Research
This paper empirically examines the effects of the size and attractiveness of Casablanca Financial City on the fundraising activities of the Moroccan private equity industry. The study uses Partial Least Squares (PLS) regression to analyze data from 2005 to 2021. The PLS regression can be more suitable than ordinary regression for our study since it addresses challenges arising from small sample sizes and multicollinearity. I use the Jackknife cross-validation method to test the robustness and generalizability of the model. The results suggest that the size and the connectivity of the financial center coupled with financial development and a stable macroeconomic environment are key determinants spurring private equity fundraising in Morocco. However, surprisingly, the quality of the political, institutional, and regulatory environment did not have a positive effect on private equity fundraising. The results affirm the importance of a well-established financial center in promoting investment activities, hence driving the private equity market. Private equity funds are crucial in providing capital to risky companies with high growth potential that may not have access to traditional finance such as banks or capital markets. Therefore, the research contributes to understanding how financial centers influence private equity fundraising providing valuable insights for policymakers and stakeholders aiming to foster economic development by enhancing the private equity industry. One of the main limitations of the study is the difficulty in obtaining detailed data for the analysis. Future research could benefit from improved data availability and accessibility which could potentially make the results more accurate and robust.
Keywords: Financial Center, Private Equity, Fundraising, Economic Growth
JEL Classification: G15, G20, G24, F43, E22, E44.
Paper type: Empirical Research
 
Les dépenses publiques d’investissement et l’investissement privé domestique au Cameroun: Une Analyse vectorielle Autorégressive
No full textThis work attempts to study the effect of public investment expenditure on domestic private investment in Cameroon during the period 1982-2021. The central question of this study concerns the relationships that exist between public investment expenditure and domestic private investment in Cameroon. To achieve our objectives, we opted for a vector autoregressive (VAR) analysis on time series data to capture the simultaneous effects of our study variables on each of the chosen variables at the national level. The empirical results from our VAR model show that public investment encourages private domestic investment in Cameroon, although it presents an insignificant inverse effect in other periods when considering the lag criteria specified by Akiake. Thus, public investment expenditure has a positive effect on private investment in Cameroon, indicating a crowding-in effect between these aggregates, although depending on the lag in the model, a crowding-out effect is also observed. Based on this finding, we recommended as a complementary development policy to the government and the private sector that the Cameroonian state should focus on the development and maintenance of infrastructure, education, industrialization, good governance, and security at the expense of superfluous political expenditures without economic evaluation.
Keywords: Public expenditure, public investment, private investment, Vector Autoregressive Analysis, crowding-in effect, crowding-out effect.
Classification JEL: E22-H52-H54-R42
Paper type: Empirical Research The economy of Cameroon has witnessed double digit trend of economic growth before 1986,Ce travail tente d'étudier l'effet des dépenses publiques d’investissement sur l'investissement privé domestique au Cameroun au cours de la période 1982-2021. La question centrale de cette étude porte sur les relations qui existent entre les dépenses publiques d’investissement et l’investissement privé domestique au Cameroun. Pour atteindre nos objectifs, nous avons avions opté pour une analyse vectorielle autorégressive (VAR) sur des données temporelles pour pouvoir capter les effets simultanés de nos variables d’étude sur chacune des variables choisies à l’échelle nationale. Les résultats empiriques font ressortir de notre modèle VAR que l’investissement public encourage l’investissement privé domestique au Cameroun bien qu’il présente un effet inverse non significatif sur d’autres périodes en considérant les critères de retard précisés par Akiake. Ainsi, les dépenses publiques d’investissement ont un effet positif sur l'investissement privé au Cameroun il s’agit d’un effet d’entrainement entre ces agrégats bien qu’en fonction du retard dans le modèle, l’effet d’éviction est aussi observé. Sur la base de ce constat, nous avons recommandé comme politique de complément de développement au gouvernement et à ceux du secteur privé, en soulignant que l’État camerounais devrait se concentrer sur le développement et l'entretien des infrastructures, l’éducation, l’industrialisation, la bonne gouvernance et la sécurité aux dépens des dépenses superflues à caractère politique sans évaluation économique.
Mots clés : Dépenses publiques, investissement public, investissement privé, Analyse Vectorielle Autorégressive, effet d’entrainement, effet d’éviction.
JEL Classification : E22-H52-H54-R42
Type du papier : Recherche Appliqué
AI and Sustainability in Islamic Banks: Crafting innovative solutions for major challenges
No full textSustainability is now a major issue for the Islamic banking sector, encompassing responsible economic, environmental, and social practices, such as integrating ESG criteria, reducing the ecological footprint, and promoting financial inclusion. Artificial intelligence (AI), through technologies such as machine learning and chatbots, offers opportunities to optimize the efficiency of Islamic banking operations and provide personalized services. However, its integration into Islamic banks presents specific challenges related to compliance with Sharia principles, which prohibit interest and exclude certain investments. This study, based on a systematic literature review, examines how AI could enhance the sustainability of Islamic banking operations while respecting their principles, identifying technological and organizational challenges, and exploring solutions for effective AI integration. The results indicate that although AI can improve sustainability, its adoption requires adaptation to Islamic principles and careful management of the associated challenges.
Keywords: Sustainability, AI, Islamic banks, challenges, opportunities and perspectives
Classification JEL: G21, Q01
Paper Type: theoretical researchSustainability is now a major issue for the Islamic banking sector, encompassing responsible economic, environmental, and social practices, such as integrating ESG criteria, reducing the ecological footprint, and promoting financial inclusion. Artificial intelligence (AI), through technologies such as machine learning and chatbots, offers opportunities to optimize the efficiency of Islamic banking operations and provide personalized services. However, its integration into Islamic banks presents specific challenges related to compliance with Sharia principles, which prohibit interest and exclude certain investments. This study, based on a systematic literature review, examines how AI could enhance the sustainability of Islamic banking operations while respecting their principles, identifying technological and organizational challenges, and exploring solutions for effective AI integration. The results indicate that although AI can improve sustainability, its adoption requires adaptation to Islamic principles and careful management of the associated challenges.
Keywords: Sustainability, AI, Islamic banks, challenges, opportunities and perspectives
Classification JEL: G21, Q01
Paper Type: theoretical researc
Partenariat entre Multinationales et PME au Maroc : Entre ambitions et contraintes
No full textThe objective of this article is to analyse the forms that cooperation between NMF and SMEs can take in Morroco, in a framework which takes into account not only the complementarity of the capacities of the cooperators, but also the existing asymmetries between African SMEs and MNFs
Although several studies have examined B2B cooperation (D. R. G. Scott (2004), B. Kogut (1999), Jeffrey J. Reuer, Jeffrey S. Smith (2002)), those in partnerships between MLFs and SMEs in developing countries are rare. By mobilizing a review of narrative literature, this article explores how these relationships can vary according to size, partners' objectives and national context. The main findings show that MNFs are mainly looking for cost savings and access to local networks, while SMEs are looking to benefit from the image of large companies and gain access to new markets. Major challenges identified include information asymmetries and cultural differences, which influence partnerships success.
Keywords: MNCs - SMEs - Cooperation – Morroco – obstacle
Classification JEL: F23, L23, O55
Paper type: Theoretical ResearchL’objectif de cet article est d’analyser les formes que la coopération entre les FMN et les PME peut prendre au Maroc, dans un cadre qui prend en compte non seulement la complémentarité des capacités des coopérants, mais aussi les asymétries existantes entre les PME africaines et les FMN
Bien que plusieurs études aient examiné la coopération interentreprises (D. R. G. Scott (2004), B. Kogut (1999), Jeffrey J. Reuer, Jeffrey S. Smith (2002)), celles portant sur les partenariats entre FMN et PME dans les pays en développement sont rares. En mobilisant une revue de littérature narrative, cet article explore comment ces relations peuvent varier selon la taille, les objectifs des partenaires et du contexte national. Les principaux résultats révèlent que les FMN recherchent principalement la réduction des coûts et l'accès aux réseaux locaux, tandis que les PME visent à bénéficier de l'image des grandes entreprises et à accéder à de nouveaux marchés. Les défis majeurs identifiés incluent les asymétries d'information et les différences culturelles, qui influencent la réussite des partenariats.
Mots clés : FMN – PME – Coopération –Maroc – obstacle
Classification JEL : F23, L23, O55
Type de papier : Article théoriqu
Pratique du télétravail et efficacité des salariés en période de crise sanitaire : une investigation au sein des entreprises camerounaises
No full textThe objective of this research is to analyze the influence of teleworking on employee efficiency. We therefore start from the observation that the world of work seems to be confronted with new organizations facing new information and communication technologies. Consequently, some companies are adapting to these technologies and offering their employees a new way of working: teleworking. However, this is not yet clearly anchored in mentalities. A polymorphous practice emanating from a certain flexibility in organizations and the use of information and communication technologies (ICT), teleworking seems to appeal to a growing number of workers. This is why we were interested in the teleworking context. For a long time, teleworking was considered by Cameroonian business managers as a negligible form of work organization. Today with the globalization of economies and the famous health crisis which is currently affecting the entire planet, these managers, the center of the development policies of their companies, have turned to this organization of work which, it must be noted, has existed since a long time. The purpose of this research is to analyze the influence of teleworking on employee efficiency. For this we considered autonomy and control to explain the latter. We used linear regression on a sample of 50 employees based on a questionnaire to conclude that autonomy at work has a positive influence on employee efficiency. For the control variable, a linear regression on a sample of 50 employees based on a questionnaire found that control has a negative effect on employee efficiency.
Key words: teleworking, control, autonomy, efficiency.
Classification JEL: J8, O15.
Paper type: Theoretical Research or Empirical ResearchL’objectif de cette recherche est d’analyser l’influence du télétravail sur l’efficacité des salariés. Nous partons donc du constat que le monde du travail semble être confronté à de nouvelles organisations faisant face aux nouvelles technologies de l’information et de la communication. Par conséquent, certaines entreprises s’adaptent à ces technologies et proposent, à leurs salariés, un nouveau mode de travail : le télétravail. Néanmoins, celui-ci n’est pas encore clairement ancré dans les mentalités. Pratique polymorphe émanant d'une certaine flexibilité dans les organisations et d'un usage des technologies de l'information et de la communication (TIC), le télétravail semble séduire un nombre croissant de travailleurs. C’est pour cette raison que nous nous sommes intéressés au contexte de télétravail. Pendant longtemps le télétravail a été considéré par les gestionnaires d’entreprise camerounaise comme une forme d’organisation du travail négligeable. Aujourd’hui avec la mondialisation des économies et la fameuse crise sanitaire qui touche la planète tout entière actuellement, ces gestionnaires, centre des politiques de développement de leurs entreprises, se sont tournés vers cette organisation du travail qui, il faut le préciser, existait depuis longtemps. L’objet de cette recherche est d’analyser l’influence du télétravail sur l’efficacité des salariés. Pour cela nous avons considéré l’autonomie et le contrôle pour expliquer ce dernier. Nous avons utilisé une régression linéaire sur un échantillon de 50 salariés en nous basant sur un questionnaire pour conclure que l’autonomie au travail a une influence positive sur l’efficacité des salariés. Pour la variable contrôle, une régression linéaire sur un échantillon de 50 salariés en se basant sur un questionnaire a permis de trouver que le contrôle a un effet négatif sur l’efficacité des salariés.
Mots clés : télétravail, contrôle, autonomie, efficacité.
JEL Classification : J8, O15.
Type du papier : Recherche Théorique ou empiriqu
The quality of accounting information: between qualitative and quantitative perspectives
No full textThe aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground.
Keywords: Accounting information quality, qualitative optics, quantitative optics, standard-setters, researchers.
JEL: M 41.
Type: Theoretical research.L'objectif de cet article est d'identifier les différents ingrédients de la qualité de l'information comptable en mobilisant à la fois une littérature conceptuelle et une littérature empirique à travers un rapprochement entre l'optique qualitative soutenue par les normalisateurs (cadre international et cadre national) et l'optique quantitative suivie par les chercheurs. Ces derniers ont proposé des indicateurs évaluant une telle qualité tout en tenant compte des préoccupations des utilisateurs de l'information comptable dans leur prise de décision, notamment l'investisseur. Ainsi, entre la qualité véridique de l'information comptable (qualité en amont) et la qualité subjective de cette information (qualité en aval), les normalisateurs et les chercheurs doivent s’unir autour d'une vision commune en tant que terrain d’entente.
Mots clés : La qualité de l’information comptable, optique qualitative, optique quantitative, normalisateurs, chercheurs.
JEL : M 41.
Type : Recherche théorique
Qualité du portefeuille de crédits et solidité des banques des pays de la CEMAC
No full textThe resurgence of financial crises in recent years has led to renewed interest in the issue of the financial health of banks. The purpose of this paper is to examine the effects of portfolio quality on the soundness (individual health) of banks in the Central African Economic and Monetary Community (CAEMC). Given the new requirements of prudential regulation, we have, from a Logit model supplemented by a Tobit, determined the threshold for NPLs that could lead to banks’ vulnerability. Thus, our analysis will be carried out on the following (4) four states: Cameroon, Congo, Gabon, and Chad. Our sample will consist of twenty (20) banks in the main representative countries (mentioned above) of the CEMAC banking sector for a period of 14 years from 2000 to 2013. Our database is represented on Panel data. Our data come mainly from the IMF (International Monetary Fund), the World Bank (WB), reports from the CABC (Central African Banking Commission), bank balance sheets and ratio calculations.
The results tell us that only variables in the quality of the credit portfolio explain the soundness of banks. We found that the ability of banks to provide credit as measured by net lending on total assets (NACCs) is the main credit quality indicator that negatively affects the probability of bank soundness occurring, so that the NPL rate above 10% would result in a bank in a situation of soundness.
Keywords: portfolio quality, bank soundness, Logit, Tobit, Panel, Threshold, Non-performing loan rate.
JEL Classification: C33; G21; G28
Type of paper: Empirical research
La résurgence des crises financières au cours de ces dernières années a suscité un regain d’intérêt à la question de la santé financière des établissements bancaires. Cet article a pour objectif de vérifier les effets de la qualité du portefeuille sur la solidité (santé individuelle) des banques de la Communauté Economique et Monétaire d’Afrique Centrale – CEMAC. Compte tenu des nouvelles exigences de la règlementation prudentielle, nous avons, à partir d’un modèle Logit compléter par un Tobit, déterminé le seuil de PNP qui pourrait entrainer la vulnérabilité des banques. Ainsi, notre analyse se fera sur les (4) quatre États suivants : le Cameroun, le Congo, le Gabon, et le Tchad. Notre échantillon sera constitué de vingt (20) banques reparties dans les principaux pays représentatifs (cités plus haut) du secteur bancaire de la CEMAC pour une période de 14 ans soit de 2000 en 2013. Notre base de données est représentée sur données de Panel. Nos données proviennent essentiellement du FMI (Fonds Monétaire International), de la banque mondiale (BM), des rapports de la COBAC (Commission Bancaire de l'Afrique Centrale), des bilans des banques et des calculs de ratios effectués.
Les résultats nous permettent de comprendre que seules les variables de la qualité de portefeuille de crédit expliquent la solidité des banques. Nous avons pu déterminer que la capacité des banques à accorder du crédit mesurer par les crédits nets sur total actif (CRNTA) est le principal indicateur de la qualité de crédits qui agit négativement sur la probabilité de survenance de la solidité bancaire ; aussi ce taux de prêt non performant supérieur à 10% entrainerait une situation d’insolidité de la banque.
Mots clés : qualité du portefeuille, solidité bancaire, Logit, Tobit, Panel, Seuil, Taux de prêts non performants.
JEL Classification : C33 ; G21 ; G28
Type du papier : Recherche empiriqu
Determinants of Social Health Inequalities in Ivory Coast
No full textThis study aimed to identify the determinants explaining social health inequalities in Côte d'Ivoire, focusing on socio-economic and sociodemographic variables. Using data from EDS-CI (2021), the results from the Logit model show that socio-economic and sociodemographic factors are significantly associated with health inequalities in Côte d'Ivoire. The age of the household head influences health inequalities, with poorer health increasing with age. In contrast, individuals aged 30-49 show better health. Additionally, larger households benefit from improved health due to increased resources and support. Moreover, marriage is associated with better health, likely due to social and economic support. Furthermore, having a secondary or higher education level enhances health, as does household wealth and access to clean water, which in turn reduces health inequalities. Health policies must consider these research findings to guide targeted interventions and promote equity in healthcare access in Côte d'Ivoire. In terms of policy implications, we recommend that governments invest heavily in education, particularly in regions with low literacy and educational access rates. It is essential to implement programs aimed at removing financial and cultural barriers to education, especially for women. By simultaneously addressing social and economic determinants, governments can significantly improve population health and reduce observed disparities.
Keywords: Logit model, social inequalities, health
JEL Codes: C35, I14, I10
Paper type: Empirical Research.This study aimed to identify the determinants explaining social health inequalities in Côte d'Ivoire, focusing on socio-economic and sociodemographic variables. Using data from EDS-CI (2021), the results from the Logit model show that socio-economic and sociodemographic factors are significantly associated with health inequalities in Côte d'Ivoire. The age of the household head influences health inequalities, with poorer health increasing with age. In contrast, individuals aged 30-49 show better health. Additionally, larger households benefit from improved health due to increased resources and support. Moreover, marriage is associated with better health, likely due to social and economic support. Furthermore, having a secondary or higher education level enhances health, as does household wealth and access to clean water, which in turn reduces health inequalities. Health policies must consider these research findings to guide targeted interventions and promote equity in healthcare access in Côte d'Ivoire. In terms of policy implications, we recommend that governments invest heavily in education, particularly in regions with low literacy and educational access rates. It is essential to implement programs aimed at removing financial and cultural barriers to education, especially for women. By simultaneously addressing social and economic determinants, governments can significantly improve population health and reduce observed disparities.
Keywords: Logit model, social inequalities, health
JEL Codes: C35, I14, I10
Paper type: Empirical Research