Research Article
The Impact of Financial Technology on Accounting Measurement to Enhance Capital Markets to Reduce Tax Avoidance: An Empirical Study
Nabil Abd El-Raouf Ebrahim*
Issue:
Volume 12, Issue 5, October 2024
Pages:
108-126
Received:
10 April 2024
Accepted:
10 May 2024
Published:
29 October 2024
Abstract: Many countries of the world have turned to the use of financial technology in advanced economies, as this trend imposed by the fourth technology revolution that the world has known in recent years has allowed to improve the quality of financial services provided to the public of customers, reduce their cost, and provide them to the class of customers that were previously financially excluded. FinTech applications have replaced the human factor in financial institutions and financial systems in general, from managing financial risks, providing financial services to clients, and other tasks that require processing a huge amount of information and data, in a way that enhances the role played by financial technology innovations in Preparing and presenting the financial statements of companies providing these services quickly and with high accuracy in accordance with the requirements of the International Financial Reporting Standards (IFRS), in a way that contributes to reducing financial corruption and audit failures, and limits tax avoidance, and that financial technology innovations lead to adaptation with electronic tax systems, and the researcher prepared An applied study on a sample of financial technology companies, and it became clear to the researcher the existence of a set of challenges represented in accounting and tax problems, the researcher provided solutions to them, and the researcher prepared a field study on the same sample, and it was found from the statistical study, the rejection of the study’s hypotheses and therefore there are no differences between the categories The study was based on the outputs of the SPSS program, Chi-Square, and the study ended with a set of results and recommendations.
Abstract: Many countries of the world have turned to the use of financial technology in advanced economies, as this trend imposed by the fourth technology revolution that the world has known in recent years has allowed to improve the quality of financial services provided to the public of customers, reduce their cost, and provide them to the class of custome...
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Research Article
Key Determinates of Private Investment Performance Dire Dawa, Ethiopia
Issue:
Volume 12, Issue 5, October 2024
Pages:
127-141
Received:
17 September 2024
Accepted:
6 October 2024
Published:
31 October 2024
DOI:
10.11648/j.jfa.20241205.12
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Abstract: Private investments are essential for Ethiopian economic success and growth. Despite government reforms aimed at fostering stability and growth, private investment continues to experience a downward trend characterized by volatility and unpredictability. Hence, the Primary objective of this study is to investigate the key determinants influencing the performance of private investment in Dire Dawa, Ethiopia. The study used a quantitative approach with an explanatory research design to analyze secondary time series data from 2012 to 2023 using SPSS. Descriptive and regression analyses were conducted. The main finding of the study indicates that private investment has a significant positive relationship with investment incentives, legal and political, credit facilities, corruption, and infrastructure. However, private investment development has a significant negative relationship with the loan interest rate. Except for the loan interest rate, the selected determinant factors can significantly positively affect the development of private investment in Dire Dawa City, but the loan interest rate has significant negative effects. Moreover, the regression analysis revealed that a combination of investment incentives, infrastructure, corruption, credit facilities, and loan interest rates collectively account for 74.4% of the variance in the outcome variables. Based on the study's findings, appropriate policy measures have been recommended.
Abstract: Private investments are essential for Ethiopian economic success and growth. Despite government reforms aimed at fostering stability and growth, private investment continues to experience a downward trend characterized by volatility and unpredictability. Hence, the Primary objective of this study is to investigate the key determinants influencing t...
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Kassa Yirga Bekalu
