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Growing Science » Accounting

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Sort articles by: ๐Ÿ“– Volume | ๐Ÿ“… Date | โญ Most Rates | ๐Ÿ‘๏ธ Most Views | ๐Ÿš€ Rising Stars | ๐Ÿ”— Citations (Scopus) | ๐Ÿ”ฅ Hot Papers
1.

Application of TOPSIS, VIKOR and COPRAS for ideal investment decisions Pages 1-10 Right click to download the paper Download PDF

Authors: Seife Ebeyedengel Tekletsadik

doi 10.5267/j.ac.2023.9.002

๐Ÿ”‘ Keywords: COPRAS, Ranking investment sectors, Statistical MCDM tools, TOPSIS, VIKOR

Abstract:
An increase in investment is required to support the growth and expansion of the industrial sector in a given country. But the planning and ranking of investments must consider financial resource constraints, high investment risk, the frequency of needs and goals, as well as an unfavorable pattern of investments in the production sectors and industries. To ascertain ranking and economic viability for the investment sectors, this study used optimization techniques called TOPSIS, VIKOR, and COPRAS. From 2020 to 2022, this study was conducted for the Debre Berhan City Administration. The study's findings include investment criteria and outline the importance of certain investment areas. The final findings of this study show that, according to TOPSIS, VIKOR, and COPRAS, the current industrial investment pattern is not ideal investment priorities need to be changed. As a result of the above three optimization techniques; spinning, weaving, and finishing of textile fabricโ€™s sector have been ranked first.
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Journal: AC | Year: 2024 | Volume: 10 | Issue: 1 | Views: 1343

 
2.

The effect of low rate of corporate taxation on foreign direct investments (FDI) and gross domestic product (GDP): A case study of ten selected countries (2018-2022) Pages 11-20 Right click to download the paper Download PDF

Authors: Uchenna Chinwendu Nwankwo, Emmanuel Obiora Nwakeze

doi 10.5267/j.ac.2023.9.001

๐Ÿ”‘ Keywords: Corporate Taxation, Foreign Direct Investments (FDI), Corporate Income Tax (CIT) Rate, GDP

Abstract:
This research was undertaken to examine the effect of low corporation tax rate on Foreign Direct Investment (FDI) inflow and Gross Domestic Product (GDP). Investors and multinational firms are very rational and therefore prefer to invest in countries where the cost of taxation will be at the barest minimum to maximize their profit. The study aimed to critically analyze the Corporate Income Tax (CIT) rates of the randomly selected countries of the world, and their respective impacts on FDI and GDP. The study is descriptive in nature, based on quantitative data, sourced from various reports of Statutory Corporate Income Tax Rates of Tax Foundation, World Bank and UNCTAD World Investment Report of 2022. Ex-post Facto research design was deployed; while data were analyzed with a General Linear Model of Multivariate Analysis of Variance (MANOVA) with the aid of SPSS version 25. The study found that low rate of corporation tax has a positive and significant effect on FDI as well as on GDP. That is, CIT rate is a dominant determinant for FDI and GDP of countries.
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Journal: AC | Year: 2024 | Volume: 10 | Issue: 1 | Views: 1090

 
3.

Financial derivatives and the commercial banks performance in UAE Pages 21-30 Right click to download the paper Download PDF

Authors: Olumide Owoeye, Mohamud Ambashe, Pradeep Singhavara

doi 10.5267/j.ac.2023.8.004

๐Ÿ”‘ Keywords: Financial performance, Bank, Financial derivatives, United Arab Emirates

Abstract:
The introduction of derivatives at the financial market of the United Arab Emirate (UAE) is to enhance liquidity and broadens the range of securities. This is because it brings exciting opportunities for investors to diversify their investment in an efficient and cost-effective way. Evidence from previous studies has shown that financial market derivatives help to reduce risk. Even though trading losses produced by unsuitable derivative activity are frequently big enough to create financial problems and even bankruptcy, there is minimal research on how bank profitability and performance are affected. The study examines the determinants of financial derivatives on the performance of commercial banks in UAE and the financial risk exposure between derivatives financial assets and derivatives financial liabilities. The research employs Pecking order theory, panel ARDL and data from 30 commercial banksโ€™ financial statements in 2020 in UAE. The study found that an increase in the level of return on assets will create an increase in traded financial derivatives that will enhance bank performance by a high level of percentage. Stability of the banking sector in UAE is recommended to enhance better performances of commercial banks on financial derivatives in UAE.
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Journal: AC | Year: 2024 | Volume: 10 | Issue: 1 | Views: 1323

 
4.

Supply chain integration practices and its impact on financial and operational performance of the Tunisian industrial sector Pages 31-40 Right click to download the paper Download PDF

Authors: Rim Ghariani, Younes Boujelbene

doi 10.5267/j.ac.2023.8.003

๐Ÿ”‘ Keywords: Supply chain integration practices, Financial performance, Operational performance, Tunisian industrial companies, Multiple regression

Abstract:
Supply chain integration is a key factor in improving business performance. Despite this growing interest, little research has highlighted this issue that will determine the survival of many companies. The purpose of this study was to examine the relationship between the supply chain integration practices (SCMP) and the financial and operational performance of Tunisian manufacturing companies. To achieve this, a questionnaire was used as a research tool for data collection. Multiple regression analysis using SPSS26 software was used to answer study questions and examine study hypotheses. According to research, SCMP includes customer relationship management (CRM), supplier relationship management (SRM), buyer-supplier collaboration (BSC), joint knowledge creation (JCK), level of information sharing (IS), goal congruence (GC) , risk management (RM), internet usage (IU), quality management (QM) , except information quality (IQ), collaborative planning, forecasting and replenishment practices (CPFR), and just-in-time (JIT), are all significantly related to the financial and operational performance of the companies surveyed. Some recommendations are proposed to help managers better manage knowledge throughout the supply chain.
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Journal: AC | Year: 2024 | Volume: 10 | Issue: 1 | Views: 1189

 
5.

Prioritization of the barriers of vaccine supply chain in India Pages 41-48 Right click to download the paper Download PDF

Authors: Soumi Bhattacharya, Rajat Halder, Manik Chandra Das, Bivash Mallick

doi 10.5267/j.ac.2023.8.002

๐Ÿ”‘ Keywords: COVID-19, Fuzzy AHP, SCM, Barriers, Vaccine

Abstract:
The COVID-19 outbreak has illustrated the wide range of issues that supply networks confront when they are subjected to major interruptions. The supply networks for vaccines are no exception. To get out of this pandemic, it's critical to identify and address problems with the COVID-19 vaccine supply chain (VSC). This work identifies 13 challenges and prioritizes those. The findings provide stakeholders and government policymakers with realistic advice for developing a better VSC. This paper proposes a methodology based on fuzzy analytical hierarchy process (Fuzzy-AHP) with the use of triangular fuzzy numbers for prioritizing VSC barriers. It has been found that the impact of poor health worker training facilities becomes maximum with the highest weightage. Moreover, the managerial implication of the results is also provided, which will be useful for VSC sectors to take suitable decisions to overcome these obstacles.
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Journal: AC | Year: 2024 | Volume: 10 | Issue: 1 | Views: 980

 

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