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Now showing items 241-250 of 264
A validation of Wagner's Law: A case study of Sri Lanka
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Inderscience Publishers
, 2017 , Article)
This study provides evidence on the validity of Wagner's Law on the impact of government spending on economic growth in Sri Lanka. To test for stationarity, we use the Narayan and Popp's (2010) new Perron-type innovational ...
Is tourism in Lebanon subject to permanent or transitory exogenous shocks?
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Cognizant Communication Corporation
, 2014 , Article)
The tourism industry makes a significant contribution to Lebanese gross domestic product (GDP). Lebanon has been rocked by political instability and regional conflicts over the past several decades. These exogenous shocks ...
Assessing value added tax compliance burden in Gulf Cooperation Council countries
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The School of Accounting, Auditing & Taxation is part of the UNSW Business School at UNSW Sydney
, 2023 , Article)
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general ...
Culture, language, and accounting reform: a new perspective on IPSAS implementation
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Emerald Publishing
, 2022 , Article)
Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...
For narrower income inequality: traditional finance or microfinance?
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Routledge
, 2023 , Article)
This paper uses the theory of information imperfections to examine the relationship between income inequality and financial development in a dual financial system comprising traditional finance and microfinance. It uses ...
Tourism, terrorism and political violence in Tunisia: Evidence from Markov-switching models
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Elsevier Ltd
, 2019 , Article)
This study investigates the impact of terrorist attacks and political violence on the number of tourist arrivals and overnight stays in Tunisia. The dataset employed consists of monthly data that covers the period from ...
The determinants of capital ratios in Islamic banking
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Elsevier B.V.
, 2019 , Article)
We investigate the determinants of capital ratios in contemporary Islamic banking using a sample comprising 122 Islamic banks (IBs) spanning the period 2000-2014. We measure IBs' capital holdings using the capital-to-total ...
Impact of renewable energy consumption and financial development on CO2 emissions and economic growth in the MENA region: A panel vector autoregressive (PVAR) analysis
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Elsevier Ltd
, 2019 , Article)
Unlike previous studies in the energy-environment literature, this study employed the panel vector autoregressive (PVAR) model that was developed by Love and Zicchino [1] to examine the impact of renewable energy and ...
Is it possible to improve environmental quality without reducing economic growth: Evidence from the Qatar economy
(
Elsevier Ltd
, 2018 , Article Review)
In line with the priorities of the Qatar national vision (QNV) 2030 and its principal pillars, we examine in this paper the energy use - economic growth nexus for Qatar during the period 1970-2014. Using recent development ...
Interbank offered rates in Islamic countries: Is the Islamic benchmark different from the conventional benchmarks?
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Elsevier B.V.
, 2019 , Article)
Motivated by the size and the growth of the global Islamic financial services industry, 17 Islamic Banks in six Islamic countries, in conjunction with Thompson Reuters, developed an Islamic Interbank Benchmark Rate (IIBR, ...