Purpose: This study aims to examine the effect of audit quality on firm value in manufacturing companies listed on the Indonesian Stock Exchange in 2013 to 2017. Design/methodology/approach: Population in this study are all manufacturing companies listed on the Indonesian Stock Exchange. Sampling was carried out using a purposive sampling method. Research data were tested using multiple regression analysis. Findings: The results from this study show that audit quality has a positive effect on firm value in manufacturing companies on the Indonesian Stock Exchange. Practical Implications: The Indonesian capital market gives a positive appreciation to companies that have higher quality audits. Higher audit quality is expected to reduce agency costs, reduce information asymmetry and increase firm value. Companies are advised to use higher quality auditors in order to increase firm value in the Indonesian capital market. Originality/value: Audit quality which is proxied by Big 4 and non-big 4 auditors has been proven to have a positive influence on firm value in manufacturing companies on the Indonesia Stock Exchange.

Purpose: This study was conducted to examine the impact of the operating synergy, financial synergy and firm reputation toward firm performance in merger and acquisition processes. This study also examines how firm reputation moderates the impact of operating synergy and financial synergy toward firm performance. The object of this research are companies involved in mergers and acquisitions between 2010 and 2016. Design/methodology/approach: The purposive sampling method is used to select the research sample. The descriptive statistical test, outlier test and hypothesis test is used to analyze the data using e-eviews program. The study assumed Buy and Hold Abnormal Return (BHAR) as the performance to measure a successful acquisition, and the factors that have an impact on acquisition performance are taken as being operating synergy, financial synergy and firm reputation. Findings: The results of this study show that by maximizing the operating synergy and firm reputation, this can improve the BHAR of an acquisition event, and a firm will a weak reputation can strengthen the BHAR by maximizing the operating synergy. Practical implications: These findings will be very helpful to management to maximize their firm performance using merger and acquisition as their strategy and firm reputation as their intangible resources. Originality/value: This article provides a new insight of acquisition research as to how firm reputation moderates the impact of acquisition synergy to achieve firm performance.

Purpose: The purpose of this article is to examine the sector-wise dividend payment of all the listed companies in the Dhaka Stock Exchange (DSE). This paper also indicates the highest and lowest percentage of dividend paid by companies in each sector, as well as illustrates the reason for distributing such amount of dividend. Design/methodology/approach: The empirical analysis was done by using the last fifteen years (i.e., 2004-2018) of dividend payment by all listed firms in DSE. Data was collected from the secondary sources to perform the analysis. On collected data, average dividend amount was calculated for each listed company by adding the percentage of cash and stock dividend paid by those companies. Trend analysis was performed on the average dividend to see which company among all listed companies is distributing a high or low percentage of dividend to their shareholders' over the years. Findings: The results from this article show that companies in the declining industry fail to meet their shareholders’ expectations in terms of dividend payment. On the other hand, companies in booming industries are consistently disbursing dividend for their shareholders’. Besides, companies are in the growth stage, and the multinational companies are distributing a considerable percentage of dividend. Practical implications: The results of this article will be helpful for the fund managers’, investment analysts’ and investors’ who makes decisions to invest in the capital market because the paper presented the historical average dividend payment by listed companies. Originality/value: This article presents the average dividend payment by companies listed in stock exchange in an emerging economy, also finds out sector-wise dividend payment and suggests some remedial for companies.

Purpose: The study was conducted to assess the implementation of value added tax and related challenges the case of Bench Sheko Zone, SNNPR, Ethiopia. Methodology: The study is based on descriptive data analysis method and the collected primary data has been carefully coded, checked for consistency and entered into the Statistical Package for Social Scientists (SPSS) and the secondary data related to VAT collection performance of the revenue bureau from 2010/11 to 2017/18 analysis also done. Finding: The result of the study shows that there are less awareness creation and educational programs, inadequate competence, inadequate enforcement of tax laws, absence of consistent follow-up to assess and register unregistered traders, inadequate infrastructure, weak monitoring, tax evasion, inefficient tax intelligence work and tax auditing. Practical implication: This article offers insights to regional revenue bureau and ministry of revenue to give unreserved attention on it and improve the implementation gaps of VAT through fulfilling the necessary tax administration logistics, enhancing tax education, reducing organizational bureaucracy and improving tax payers’ trust. Lastly, the revenue bureau shall make continuous monitoring and evaluation, maintain accountability and transparency, conduct adequate intelligence and tax auditing to achieve the desired objectives. Significance of the study: The study would notably reveal the way of intervention to revenue minster and policy makers to fill on the gaps found and improve its performance related to VAT administration and collection practice in future.

Purpose: This research aims to study the impact of local environmental factors on the adoption of International Accounting system in Iraq. So the main objective of the research can be the evaluation of the role of local environmental factors in selecting the best method to adopt International Accounting Standards (IAS), and International Financial Reporting Standards (IFRS). Design/methodology/approach: The researchers prepared a questionnaire contains 28 paragraphs which were coded and divided into 7 parts showing the independent variables of the study (the environmental factors) and the dependent variable (the adoption of IAS/IFRS) Findings: The results of the research show that the local environment factors can effect on the choice of the country to adopt the best method of IAS/IFRS adoption, and the statistical analysis results show that there is a very good level of agreement for the participants about the effect of local environment factors on the adoption of IAS/IFRS. Practical implications: The research offers insights to the need to activate national standards and principles that are appropriate to the local environment in order to adapt with the requirements of IAS/IFRS adoption. Originality/value: The research presents significant pragmatic evidence in terms of its meticulous approach towards checking the robustness of results.

Mental accounting, defined as a set of cognitive processes that allows the organization of financial activities and facilitates money management; First of all, it helps people to compare the returns / incomes in return for their expenses and the costs to be incurred, and enables them to make decisions through a different mental account for the income tax or value added tax etc. they will pay in their investments. In the process of mental accounting, self-employed taxpayers may consider the correct declaration of tax, but they can also make different tax calculations, and even obtain information in consultation with their professionals. It is known that some professionals use mental accounting themselves by helping self-employed people fondly. It is impossible today to check whether mental accounting is related to tax knowledge, business and personality traits, and the degree of association with the intended tax behavior. The conclusions have been reached by a study in this regard;

- While some taxpayers mentally separate taxes from turnover, others are not (integrators ) ,

- Where there are small differences in mental accounting between income tax and VAT, and,

- Confirmatory factor analysis, tax information and mental accounting are different structures (Journal of Economic Psychology Nr. 70 , January 2019, P: 125-139).

On the other hand, mental accounting is a strategy used in controlling personal spending, consumption, and investments as a cognitive set of operations in monitoring one's financial/financial business (=activity) and transactions. These are classified in mental accounts, meaning that individuals monitor all of their expenses separately and include the process of personal decision making, correction, control or abandonment of decisions. In particular, when multiple options are encountered, they are evaluated jointly-the results of different decisions are combined or evaluated separately. This depends on the emotional and intellectual structures of the person, along with the risk and expenditure criteria that the person undertakes. Because the decision is between sentimentality and thought, and results in rational-real or irrational-non-real results. In fact, they have a positive relationship with education, financial knowledge, money management and tax awareness in mental accounting. A consumer or investor/businessman in the decision process, including most accounting and Finance, Management Accounting, Financial Accounting and tax accounting are associated with, and are affected by them and affect them. These aspects are quite interesting.

Purpose: This research is aimed to find out the determinant of Price Earning Ratio (PER) in the property and real estate company listed in Indonesian Stock Exchange for the period 2011-2018. Design/methodology/approach: Referring to the developed model by Afza & Tahrir and Amalia by using 6 independent variables including Dividend Payout Ratio, Tobin’s Q, Leverage, Market Return, Earning Growth and Size, are expected to renewal in results in order to obtain variables that influencing the movement of Price Earning Ratio in property and Real Estate Company. Findings: From panel data analysis method, it can be found that fixed effect model is the most suitable model for both the changes of Price Earning Ratio in the property and Real Estate Company. The results of each variable can be explained that Tobin’s Q has positive impact, meanwhile Earning Growth and Size has negative impact. Afterwards, this research is also expected to provide framework of thinking for the policy maker to attract the attention of investor in the property and real estate company sector. Practical implications: The article offers insights to Price Earning Ratio in property and Real Estate Company that listed in Indonesian stock exchange period 2011-2018 simultaneously, partially and identifies the regression model of panel data inside. Originality/value: The article presents there are five significant free variables, including Tobin’s Q, Leverage, Market Return, Earning Growth and Size that influence the Price Earning Ratio in property and Real Estate Company.