This study interrogates the effect of ownership structures on tax evasion in Nigerian deposit money banks, focusing on the effects of block ownership, board ownership, institutional ownership, government ownership, and foreign ownership. Utilizing an ex-post facto research design, we collected Read More …
Author: ISIR Publisher
ANTECEDENTS OF TAX AVOIDANCE PRACTICES Cases in Indonesian Manufacturing Companies
Tax avoidance is a phenomenon of efforts made by taxpayers to minimize the tax burden. This research was conducted on manufacturing companies listed on the IDX in 2017-2023. Sampling was carried out using a purposive sampling method, and 105 data Read More …
RETHINKING TEACHERS’ PERCEPTION ON SCHOOL COUNSELORS’ EFFECTIVENESS IN SECONDARY SCHOOLS IN BUEA SUB-DIVISION, SOUTH WEST REGION OF CAMEROON.
This paper assessed teacher’s perception on school counselor’s effectiveness in secondary schools in Buea Sub-Division. The objectives were to examine the influence of teacher’s beliefs, teacher’s knowledge, and teacher’s experiences on school counsellors’ effectiveness. The article was anchored on the Read More …
IMMIGRATION AND JIHADIST TERRORISM IN SPAIN. PROFILE OF CONVICTED PERSONS IN SPAIN 2015-2021.
Abstract Since the emergence of modern democracies, two elements, among others, have posed a risk and threat to their stability. These risks are migratory flows and terrorism. After September 11, 2001, with the attacks against the economic and military symbols Read More …
Radio Broadcasting Trends: A Case Study of Broadcast Content Distribution Platforms
Radio Broadcasting Trends: A Case Study of Broadcast Content Distribution Platforms The media world, including the radio broadcasting industry, has undergone a major transformation as a result of advances in digital technology. This study looks at how radios in Indonesia Read More …
ISIRJBMS Vol – 1 Issue – 3 (November- December 2024)
OWNERSHIPS IDENTITY AND TAX EVASION OF BANKING INSTITUTIONS: AN EMPIRICAL PERSPECTIVE OF EMERGING ECONOMY PP: 08-17 DOI:10.5281/zenodo.14184636 OPUDU, DEREK OKUBOKEME (Ph.D)1, IGO, OYEINTARE KENNEDY (Ph.D)2 ISIR Journal of Business and Management Studies (ISIRJBMS) 1(2) Nov – Dec 2024 PDF ANTECEDENTS Read More …
ISIRJAHSS Vol – 1 Issue – 3 (November- December 2024)
RETHINKING TEACHERS’ PERCEPTION ON SCHOOL COUNSELORS’ EFFECTIVENESS IN SECONDARY SCHOOLS IN BUEA SUB-DIVISION, SOUTH WEST REGION OF CAMEROON. PP:15-36 DOI:10.5281/zenodo.14174460 Tani Emmanuel Lukong Ph.D1, Funeh Ngwabineh Dorine Nwumfor2 ISIR Journal of Arts, Humanities and Social Sciences (ISIRJAHSS) 1(3) Nov – Read More …
The Role of Capital Adequacy Ratio in Moderating LDR and NPL on the Corporate Value of National Commercial Banks
The Role of Capital Adequacy Ratio in Moderating LDR and NPL on the Corporate Value of National Commercial Banks This study aims to detect the predicted company value using the Loan Deposit Ratio (LDR) and Non-Performing Loan (NPL) variables moderated Read More …
