Original Research Accounting
Analysis of the Tax Gap and Its Affecting Factors Using Game Theory Approach

Mohammad Hadi Sobhanian; Salah Salimian; Azadeh Ashrafi

Volume 10, Issue 10 , October 2023, Pages 748-764


  The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate the budget deficit. In this paper, the issue of tax ...  Read More

Original Research Economics
Analysis of Nigeria Agriculture Promotion Policy on the Economic Performance of Small-Scale Palm Oil Marketers in Edo State

Ben Asuelimen Ijie; Michael Omohimi Iyoriobhe

Volume 10, Issue 10 , October 2023, Pages 765-781


  This study examines the influence of the Nigeria Agriculture Promotion Policy (APP) on the economic performance of small-scale palm oil marketers in Edo State. Employing a mixed-methods approach, data were collected from 110 palm oil markers across 11 local government areas (LGAs) in three senatorial ...  Read More

Original Research Economics
Reporters Without Borders and Tourism Industry in Southwest Asian Countries

Seyyed Mohammad Ghaem Zabihi; Narges Salehnia; Fatemeh Akbari

Volume 10, Issue 10 , October 2023, Pages 782-805


  Governmental and non-governmental organizations and experts have focused on media freedom and reforms in the last two decades. The present study examines the impact of Reporters Without Borders on the profit of the tourism sector in selected countries in Southwest Asia from 2012 to 2018. It investigates ...  Read More

Original Research Management
Earnings Management and MD&A Readability: Does Business Strategy Matter? Evidence in Indonesia

Dyna Rachmawati; Magdalena Jayati Marinda Janggu

Volume 10, Issue 10 , October 2023, Pages 806-832


  This study aims to examine the role of business strategy in the relationship between earnings management and MD&A readability. Previous research has shown inconsistency of results in testing the effect of earnings management on MD&A readability. This inconsistency can be caused by the fact that ...  Read More

Case Study Accounting
The Process of Controlling and Monitoring Operational Risk Using COSO ERM at PT. Agro

Matias Andika Yuwono; Dyna Rachmawati

Volume 10, Issue 10 , October 2023, Pages 833-860


  Agro is a growing company engaged in the plantation sector. As a growing company, companies need to improve company performance by implementing a risk management process based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) to reduce disruption ...  Read More

Original Research Economics
Calendar Anomalies: A Case Study of the Vietnam’s Stock Market

Hoang Thi Du; Nguyen Xuan Tho

Volume 10, Issue 10 , October 2023, Pages 861-874

  This study empirically investigated the existence of Calendar effects by using closing daily data for the Vietnam index (VN-index) before and during the Covid-19 pandemic. Daily returns of the VN-Index from 2 January 2018 to 12 August 2022 are used in this study to ascertain calendar anomalies in Ho ...  Read More