Transfer pricing is the transaction prriice in the form of tangible goods, intangible goods or the provision of services between parties that have a sppecial relationship. Transfer pricing used by companies in n o order to avoid tax payments that can cause problems for tthe tax authorities in their efforts to maximize revenue frroom the tax sector. This study aims to analyze the effect oof taxes, tunneling incentives, bonus mechanisms, and fir rmm size on transfer pricing in manufacturing sector. This sstudy selected 28 manufacturing companies that were sselected by using purposive sampling technique from a ppopulation of 153 companies listed on Indonesia Stockk Exchange of the period 2013-2017. The results of the panel data regression with random effect model shows that taxes, bonus mechanisms, and firm size hhave a significant positive effect on transfer pricing. HHoowever tunneling incentives do not affect transfer pricingg..

This research aims to examine the influence of corporate social responsibility disclosure, leverage, sales growth, and industry type on firm’s profitability which was measured by return on asset (ROA). The population in this research are manufacturing companies listed in Indonesia Stock Exchange period 2013 – 2016. This is a quantitative research which the data are analyzed by using panel data regression method. The result of this research show that corporate social responsibility disclosure (CSRD), leverage, sales growth, and industry type have a positive and significant effect on return on asset (ROA).

Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. Therefore, this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category ‘B’ business income tax payers, Ethiopia. To do this, data was collected with the aid of structured questionnaires, administered to 311 respondents using proportionate simple random sampling procedure. The data was examined with the use of descriptive statistics and econometric model particularly ordered logit model. The result of ordered logistic regression showed that, among different variables tested, tax compliance was positively affected by education level of tax payers, tax knowledge and awareness of tax payers, simplicity of the tax system, attitude of tax payers towards tax, perceived role of government expenditure, and rewarding scheme for loyal tax payers. It is therefore recommended that the tax authority ought to conduct effective and sustainable awareness creation programmes and tax education to the general public in general and to tax payers in particular through printed and electronic medias and face-to-face cessions. The tax authority should also simplify the tax system particularly the tax return, tax forms and tax laws so that they become easily and clearly understandable to tax payers. Moreover, the government should consider provisions of trophy in terms of tax rewards and inducements to honest and dedicated tax payers. Lastly, the government shall maintain accountability and transparency on how the revenue collected from taxation was being disbursed and provide social services efficiently and effectively to the society so that tax payers will have trust and positive attitude towards the tax that they pay and become loyal to the tax system.

This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage have effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.

This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The data used in this study are primary data obtained through questionnaires obtained from external auditors in South Sumatra, Indonesia. The sample used was 97 auditors. The analytical tool used in this study is multiple linear regression analysis with moderating variables which are estimated using Ordinary Least Square (OLS). The results of the study show that the variables of competence, due professional care, and integrity significantly affect audit quality, the form of positive influence. Experience and independence variables do not significantly affect audit quality. Auditor ethics variables do not significantly moderate competence, experience, independence, due professional care, integrity to audit quality.

A sound public financial management is vital for efficient and equitable utilization of scarce national resources. However, public financial management specifically on accounting and reporting practices hindered by several problems that lead budgeted resources to deficiency. The objective of the study was to assess public financial management: accounting and reporting practice; MizanTepi University, Bench Maji, Kaffa and Sheka Zones. Descriptive method of data analysis with the help of SPSS version 21 was used. Findings of the study showed that in selected public bodies there is no compliance with directives in preparing report, mismatch of approved budget with expenditure, lack of collaboration between budget and finance section with integration of IBEX system, misapplication of server and lack of IBEX trained experts. Thus, the public bodies have to refer financial manuals, record budget with respective code, correct amount, checking the approved budget balance, hire qualified IBEX experts and configure multi user IBEX system.

Multinational Corporations (MNCs) are generally financed with a mixture of internal debt and equity from the parent corporation. Yet, financial theory has relatively little to say regarding the capital structure and its determinants in an international setting. This research empirically examines the major determinants of capital structure decisions of Multinational Corporations listed on the Karachi Stock Exchange for the period 2005-2017. The data was studied using panel data regression analysis. Results suggest that apart from traditional determinants such as profitability, tangibility, size, Non Debt Tax Shield (NDTS) etc., specific international factors such as political risk, exchange rate risk, agency costs and bankruptcy costs are relevant to the multinational capital structure decision. The results are broadly consistent with theory. It is therefore recommended that the management of listed MNCs in Pakistan should always consider their positions using these capital structure determinants as important inputs before embarking on debt financing decision.

This study is concerned with identifying the determinants of credit risk in Ethiopian Commercial Banks. We collected secondary data from the audited financial statement of eight senior commercial banks for the period of 14 years. To analyze the data, a fixed effect ordinary list square model was applied. Finally, the study found out macro-economic and micro-economic variables affect the level of credit risk in Ethiopian commercial banking industry.

Dividend deceleration is clearly important competent among the shareholders. With the dividend announcement investors treated with the divided gain according to their investment. It has been identified that dividend deceleration has both signal in increase and decrease the share price. And also, reaction of share price depends on the market condition too. The present study is an attempt to study the price reaction of 161 dividend announcements by 19 companies during the period 2013 to 2017 listed S & P 20 companies in CSE. The analysis had been developed using event study method. The study exposed the fact that stock prices do react to dividend announcements and dividend announcements made the difference between share price prior to the dividend announcement and share price after dividend announcement.

Since stock prices reflect the firm’s future earnings potentials (Miller and Rock, 1985), dividends announcements therefore convey new information to the market about the future prospects of the corporation. As such, the objective of the current study is t potential role that dividend payouts play in influencing the fund managers and investors in recommending or selecting a stock, and for various stocks’ performance assessment. In addition, the study attempts to examine the possible effect of taxation on dividends payout. The study uses qualitative methods in form of semi structured interviews conducted with six Malaysian investment managers. The findings revealed that dividend payouts are not solely used as a basis for stock recommendation and assessment of companies’ performance by fund managers in Malaysia. Furthermore, taxation was found to be significant in determining dividend payouts by companies in Malaysia. These findings have great contributions to the dividend policy theory, as well as to the practitioners and policy makers that are discussed in details at the end of the paper.

This paper presents the results of the study on the effect of credit collection policy on portfolio risk management among microfinance institutions in Tanzania. The study used cross-sectional survey data of microfinance institutions in three regions of Dar es salaam, Morogoro and Dodoma. Random sampling was employed to obtain a sample of 219 respondents in all three regions. Multiple linear regression analysis was used to determine the effect of credit collection policy on portfolio at risk of microfinance institutions. Results show that, interest rates positively influence portfolio at risk of microfinance institutions. On the other hand, grace period on loans and loan size are negatively related to portfolio at risk of microfinance institutions. These results suggest that, microfinance institutions can focus on explanatory variables used in the study for enhanced quality of financial performance of the microfinance industry.

This research is the first study to examine the relationship between aversion based behavioral finance biases and resilience. The aim of the study is to find out whether there is any significant relationship between selected aversion based behavioral finance biases and resilience or not. In this study, in order to measure ambiguity aversion, loss aversion and regret aversion behavioral finance biases, two questions for each biases with 5-point Likert-type response scale and in order to measure the resilience, the Turkish version of the Resilience Scale for Adults were used. The findings show that there is a negative significant relationship between aversion based behavioral finance biases and resilience. In the study, although it is found that there is a significant relationship between aversion based behavioral finance biases and age; no significant relationship is found between aversion based behavioral finance biases and gender, marital status and education level. The statistically meaningful relationship between aversion based behavioral finance biases and resilience suggests that; by using some methods for empowering the resilience which is a developable competency; it could be thought that some effects could be created in order to reduce the anomalies as a result of aversion based behavioral finance biases.

Fire insurance is a type of insurance that guarantees private and commercial purposed buildings together with household goods against unintentional fire, thunder and explosion as well as other damages resultig from these. Despite the fire insurance is the oldest insurance branch, it is not grown up in our country. The reasons of this situation are that fair premium rates could not being determined and most accurate risk analysis could not being made. While determining fair premium rates, probability of risk realisation is important too besides structural properties and material value of the building. For this reason, the topic of determinig to fire insurance premium and probability of risk realisation was studied as close to real situation. While calculation of differentiating risk, analytic hierarchy process that flexible method was used. Obtained risk scores and other factors which affecting premium are was combined. Thus, suitable premium rates for building was achieved. Risk and premium points were calculated for 230 houses in three different cities by the developed method.

Voluntary disclosure is provided in the corporate annual reports by the management of an organization in order to maintain an effective internal control system and a decision useful environment to the investors. This paper envisages the association of voluntary disclosure practices with firm-specific characteristics. A total of 120 companies have been selected for the purpose of the paper both from service and manufacturing sector. For the purpose of the paper, the annual report of the sample companies is gone through several times with skeptic angle using content analysis technique. A Voluntary Disclosure Reporting Index (VDRI) containing 28 themes has been developed and used for the paper. The result of the paper shows that firm-specific characteristics such as size of the business, profitability, leverage and age positively affects voluntary disclosure reporting practices and industry type have negative effect in the practice by the companies. Size of the business, profitability, leverage and industry type has significant impact in the voluntary reporting practices by the listed companies of Bangladesh. The voluntary disclosure being nonstatutory requirements should encompass the socioeconomic variables and the various demands of the stakeholder group.

In order to operate, firms can acquire the necessary properties by leasing method as well as buying them. The companies those do not choose spending their funds on an asset or the firms which are lack of sufficient amount of funds prefer leasing process. Accounting of rental transactions were held due to Turkish Accounting Standards TAS 17 Leasing Standard. Meanwhile The Turkish Financial Reporting Standards TFRS 16 Leases Standard is published and TAS 17 is repealed simultaneously. Then TFRS 16 principles are ruled to operate the rental transactions. The most important improvement by TFRS 16 is the necessity of indicating the operating leases within the balance sheet. The aim of the study is e accounting of leasing process due to leaser and lessee within the framework of TFRS 16 Leases Standard.