Addis ababa university accounting research paper

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addis ababa university thesis paper

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addis ababa university thesis proposal

Kennedy Memorial Library, which was opened in August Program title: BA in Accounting and Finance. Program duration in years : Three for regular, Four for extension and Four for Distance. Admission requirements : anyone who wishes to join the BA program is required to meet the entry requirements of higher institutions stated by Ministry of Education and the University. List of Modules and Courses. Anti-Plagiarism Policy. International Institute of Online Education was launched online to support continued learning. AAU-monthly News letter. Specific Objectives of the program To produce graduates in its regular degree program to satisfy a portion of demand for accounting and finance graduates. To enhance the relevance and timeliness of instruction, as well as the technical competency of the staff, by conducting applied research and developing innovative educational materials and techniques. How to prevent the spread of covid First Round Reconciliation of th Apr 6 — Apr 14 all-day. Second Round of Applications for Apr 13 — Apr 30 all-day. Gallery Image Gallery. Biography Speeches Contact. Addis Ababa Institute of Technology. Horn of Africa Regional Environment Center. John F. Overview Tikur Anbessa veterinary.

Accounting and finance

To browse Academia. Skip to main content. Log In Sign Up. Taddesse Kebede. The public outcry against the introduction of this tax has posed a great problem in its initial implementation stage. Although Ethiopia has the chance to learn from those implemented the tax prior times, VAT implementation faced different challenges. Beforethe Ethiopian VAT law practices allows direct VAT withholding only for registered person required to collect VAT from their customers and transfer the collected amount to the tax authority. However, problems were observed on some tax payers who withhold large amount tax from governmental bodies and their customers and simply disappeared. There are also traders in the market that withhold VAT with illegal duplicated invoices. The Challenges to Construction types of business is also another issues, they faces higher VAT input that would have real consequences on working capital in view of the impact on corporate liquidity and the time value of money on delayed refund processing. Table of contents Chapters Page no Acknowledgment………………………………………. Abstract ……………………………………………………………………. VAT Withholding…………………………………………… Chapter 2. Facts about VAT………. Performance of VAT……………………………………………. Chapter 3. Chapter 4. Related Papers. By Ephrem Getachew. By turuneh tafa. By Hamdu Kedir Mohammed. Taxation of Educational Institutions under Ethiopian jurisdiction. By Dhaba Tesema. Download pdf. Remember me on this computer. Enter the email address you signed up with and we'll email you a reset link. Need an account? Click here to sign up.

addis ababa university thesis pdf

To browse Academia. Skip to main content. Log In Sign Up. Addis Ababa University Accounting and finance. All Departments 58 Documents Researchers. Chapter One: Theory of Consumer Demand. Save to Library. Financial Accounting Financial Statement Analysis. IFRS for small and medium-sized entities. The impact of tail risk on stock market returns: The role of market sentiment. We examine the return predictability of time-varying extreme-event risk at the different points on the return distribution using quantile regression. We find evidence of strong predictive power at the lower quantiles for forecast horizons We find evidence of strong predictive power at the lower quantiles for forecast horizons of up to one year. At the higher quantiles, however, our results show no association between tail risk and the excess stock market returns. Taken together, the evidence explains the abnormally large equity premium, observed during periods of sharp falls in stock prices when market sentiment is bearish. Stock market development and the financing role of IPOs in acquisitions. JEL classification: G32 G34 Keywords: Stock market development Bank-based financial system Merger and acquisition Ipo Financial constraint a b s t r a c t We examine the role of IPOs as a source of financing by comparing firms from countries with different degrees of stock market development. Focusing on acquisition investments, our results suggest that firms operating in economies with a more developed stock market extract more benefits from the financing role of IPOs than firms from countries with a less developed stock market. Controlling for the importance of bank financing does not alter our main findings. IPO firms from market-focused countries also experience a relatively larger increase in size and in profitability in the post-IPO period. Our results indicate that the purpose of IPO financing varies with the financial system in general and with the degree of stock market development in particular. Systemic risk in financial systems: A feedback approach. We develop an innovative framework to estimate systemic risk that accounts for feedback effects between the real and financial sectors. We model the feedback effects through successive deterioration of borrowers' creditworthiness and We model the feedback effects through successive deterioration of borrowers' creditworthiness and illiquidity spreading, thus giving rise to a micro-level financial accelerator between firms and banks. We demonstrate that the model converges to a unique fixed point and the key role that centrality plays in shaping the level of amplification of shocks. We also provide a mathematical framework to explain systemic risk variations in time as a function of the network characteristics of economic agents. Finally, we supply empirical evidence on the economic significance of the feedback effects on comprehensive loan-level data of the Brazilian credit register. Our results corroborate the importance of incorporating new contagion channels besides the traditional interbank market in systemic risk models. National culture and financial systems: The conditioning role of political context. Building on research that addresses why some financial systems are based on banks and others on markets, this study stresses that culturally-based social preferences regarding uncertainty avoidance help explain cross-national differences Building on research that addresses why some financial systems are based on banks and others on markets, this study stresses that culturally-based social preferences regarding uncertainty avoidance help explain cross-national differences in financial system configuration. We propose a theory in which political institutions condition this relationship. National culture is a good predictor of financial systems as long as governments are constrained and therefore able to credibly commit to not interfering in the functioning of banks and markets. We adopt a strict definition of culture that focuses only on inherited dimensions, while postulating uncertainty avoidance as a proxy for the societal attitudes that channel those cultural priors. We find that in a political context with unconstrained government, national culture fails to explain financial system variation. In contrast, when political institutions limit governmental action, culturally-driven preferences for uncertainty avoidance affect significantly financial configuration.

addis ababa university thesis paper

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