It is to ensure its soundness that had made the financial sector to be the most regulated and controlled sector of most economies.Financial sector reforms began in Nigeria with the deregulation of interest rates in 1987. Since then, far reaching policy measures had been initiated and implemented,...
contributionconstruction SMEsperformance improvementsustainable developmentsConstruction firms SMEs are the majority players in most construction industries. Thus, improvement in their performance will have a major impact in the overallSocial Science Electronic Publishing...
This study expects tax audits to make some meaningful contribution to the reduction of tax evasion, and hence contribute to the willingness of people to comply with tax and ultimately lead to the enhancement of tax revenue. Despite the importance of taxes to the economic well-being of a ...
Furthermore, SMEs need targeted support to ensure that they can make their own valuable contribution to the global effort to tackle bribery in business. 4 2. The business impact of bribery A culture of bribery – an environment where bribery is tolerated and accepted as an inevitable feature ...
The Council of the Association of Chartered Certified Accountants consider this study to be a worthwhile contribution to discussion but do not necessarily share the views expressed, which are those of the authors alone. No responsibility for loss occasioned to any person acting or refraining from ...
Small and medium-sized businesses (SMEs) played a significant role in domestic employment and inclusive GDP in developing countries such as Ethiopia. Accordingly, the purpose of this study is to investigate the determinants of sustainable growth of SMEs in developing countries, notably in Ethiopia. ...
5.2. Theoretical Contribution From a theoretical perspective, this study complements the literature encompassing Malaysian manufacturing SMEs’ readiness towards Industry 4.0 and the driving factors that will empower them to embrace digital transformation. More specifically, this study provides relevant informati...
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(2018), there is a significant negative relationship between multiple tax burdens and the performance of businesses in Nigeria, due to poor tax administration. On the other hand, Kamasa et al. (2020) recently noted that sub-Saharan African firms’ productivity improved with better quality tax ...
Globally, SMEs contribute to over 80% of job growth in both developed and developing economies and 70% of GDP [14]. Ghana is experiencing SMEs’ remarkable contribution to economic growth and business development. [15] stated that SMEs account for 92% of businesses in Ghana and contribute ...