June 2023

Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China

In China, the split-share structure reform (SSR) has many benefits in helping decrease agency costs and normalise the stock markets. This paper explores the specific effects of this policy on firms’ signalling behaviour, audit fee charges and the meeting or beating earnings expectation (MBE) strategy through empirical research into the relations of these three subjects, combined with a cross-sectional analysis of...

Author(s): Shaorou Hu, Chenyu Liu and Ming Liu

June 2023

Determinants of business tax compliance: A case study of Togo

The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of...

Author(s): Koku Eli Soglo and Isaac Amedanou

June 2023

Influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises

The goal of this research is to ascertain the influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises. The research employed a survey descriptive research approach, in which primary data collection methods and self-administered questionnaires were used to collect quantitative data and 13000 SMEs were the intended audience. Using stratified random...

Author(s): Nhundu Walter and Matamande Wilson