International Journal of Accounting, Business and Finance
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Fairness dimension of goods and services tax: Evidence from Indian MSMEs
Full text linkA tax system to be called fair must assess the tax liability of each tax-payer without any biases. Most studies suggest a positive relationship between tax fairness perception and compliance behavior. This relation can only be ascertained if the factors of tax fairness are known. This study investigates the dimensions of tax fairness in India concerning the recently implemented Goods and Services Tax (GST). A survey questionnaire on tax fairness was developed and administered to a sample of 210 business people belonging to the micro, small, and medium enterprises (MSME) sector. Measures of central tendency, factor analysis, and reliability analysis identify five robust tax fairness dimensions: General Fairness, Exchange with Government, Process Equity, Inter-Group Equity, and Tax Rate Structure. By identifying the dimensions of tax fairness, the perception of tax-payers can be understood, and the factors leading to tax evasion can be curbed
Launching of the International Journal of Accounting, Business and Finance (IJABF): Highlights of the December 2021 issue
Full text linkWith the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we have successfully managed to launch the inaugural issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 1 Issue 1 contains five articles dealing with contemporary issues. The authors try to unlock the research questions providing empirical results and the scope for future studies. I thank all the contributors to this issue
The impact of corporate social responsibility on financial performance β Infosys way
Full text linkThe current study sought to examine the effect of Corporate Social Responsibility (CSR) on the financial performance of Infosys Ltd over five years spanning 2016-17 to 2020-21. To assess financial performance, we employ various profitability and liquidity ratios. The findings show that CSR has a high positive impact on Return on Capital Employed and a high negative impact on Return on Net Worth, Operating Profit, Net Profit, Current Ratio, and Liquid Ratio. In conclusion, CSR had no significant impact on Infosys Ltd.\u27s financial performance during the study period
Impacts of the global pandemic on returns and volatilities of cryptocurrencies: An empirical analysis
Full text linkEmploying the standard event study methodology and the OLS market model to examine how the global pandemic announcement impacted cryptocurrencies, we test the null hypotheses that "the global pandemic declaration did not significantly impact the abnormal returns of the cryptocurrencies", and "during the global pandemic declaration, the cryptocurrencies did not experience any significant abnormal volatilities". The average abnormal return on t-2 was nearly minus 40 percent, which is the highest negative value during the 61-day event window. The cumulative average returns are significantly negative during the event window. The global pandemic news has significantly impacted cryptocurrencies and are more volatile during the outbreak. The study\u27s findings will empower the investors to implement proper investment strategies during emergencies
Exploring the Intersection of Industry, Policy, and Performance: Insights from the June 2022 Issue
Full text linkWith the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the June 2022 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 1 Issue 2 contains five articles dealing with contemporary issues. The authors try to unlock the research questions by providing empirical results and the scope for future studies. I thank all the contributors to this issue