By: Chinedu Okoro, Nwosu Adaobi

Published: January 28, 2025

Small and medium-sized enterprises (SMEs) play a vital role in the Nigerian economy, but their tax compliance is low. This abstract explores the factors that affect tax compliance among SMEs in Nigeria, including a lack of knowledge about tax laws, multiple levels of government, and frequent changes to tax laws....

📄 Read

By: Aisha Mbombo, Gabriel Nkambe

Published: January 28, 2025

The Cameroon National Strategy (DSCE) set ambitious growth targets for 2020, aiming for a 5.5% growth rate. However, despite a slight increase in average growth from 3% under the PRSP during the period 2010-2020, the country fell short of its objectives. Several factors have been blamed for this, including the...

📄 Read

By: Sophie Leclerc

Published: January 28, 2025

The objective of this study is to demonstrate the relative importance of both firm-level and country-level on financial performance. In addition, to explore the influence of firm-level variables (Accounting standards, firm age, firm size, liquidity) together with country-level variables (GDP per capita, inflation rate, development status, human development index, country...

📄 Read