IOSR-JEF   Volume-13 ~ Issue-5 ~ Sep. – Oct. 2022

Abstract: Background: Recent welfare cuts implemented by many governments around the world imply a shift of retirement responsibilities onto individuals via private pension plans and personal retirement savings. To reduce corporate and governmental responsibilities for pension planning while increasing life expectancy, an in-depth study of individuals' retirement saving behavior is required. Materials and Methods:Douglas Hershey retirement planning model was used to develop the research model. Partial least square structural equation modeling (PLS-SEM) was used to analyze 444 sample data collected from the respondents who are mainly Nigerian workers. To provide a comparative result, PLS-MGA, was applied to evaluate the level of differences between the public and private sector workers.......

Keywords: Retirement Saving Behavior, goal clarity, future time, knowledge, financial planning

Abstract: Financial reporting in the public sector should be of high quality. However, oftentimes, this is not the case with quality of financial reporting falling short of the laid down expectations. This study was conducted with the objective of establishing the effect of financial information disclosures on financial reporting quality. The study adopted a descriptive survey research design. The accessible population involved 42 auditors attached to the head offices of the National Treasury based in Nairobi. A census design was adopted. A structured questionnaire was used to collect data. The collected data were analyzed using both descriptive and inferential statistics with the assistance of the Statistical Package for Social Sciences. Descriptive statistics included measures of distribution, measures of central tendencies....

Key Words: Financial instruments, financial instruments disclosures, financial reporting quality, IPSAS, National Treasury

Abstract: Virtually all entities throughout the world be it a business entities or otherwise have developed and designed one Instrument or the others to either quantify their products or to measure the performance of their entities. Take for instance, the Scientists designed various Instruments such as Minimum and Maximum thermometer to measure the hotness and coldness of the body, Chemical balance to measure the weight of objects, Sechi –disc to measure the turbidity of water, Speedometer to measure the speed of a moving object. Similarly, the Geographers designed Rain-gauge to measure the amount of rain that falls over a period of time, Wind vane to measure the direction of the wind just to mention but few.

Abstract: This paper was motivated by growing concerns that many people lack the financial literacy to properly structure a retirement savings plan, some not even thinking about retirement, while others do so when they are just about to retire from active working life. Meanwhile, changing economic conditions and cultural values are forcing workers and retirees to increasingly take on an unprecedented level of responsibility for their retirement, particularly due to rising costs and the fact that government pension systems are facing insolvency in various countries due to governance issues. It is increasingly important for households to acquire and manage.

Keywords: Financial planning, Retirement, Importance

Abstract: Background:We examine whether tax convexity incentives multinational firms transfer pricing risk. Materials and Methods: We use an explicit measure of transfer pricing risk and regress this on three different forms of tax convexity induced by tax-law provisions, i.e., negative tax function, loss carrybacks or loss carryforwards. Results/Conclusion:We find strong empirical evidence that multinational firms with negative tax functions are associated with 6.74% higher transfer pricing risk. Similarly, a year extension of loss carryforwards (carrybacks) are associated higher (lower) firms' transfer pricing risk. Alternative tests with different methodologies and estimation parameters allow us to reinforce these results.

Keywords: Transfer pricing; corporate taxation; tax convexity.

Abstract: Within few months, COVID-19 disrupted all most all sectors of an economy. But being the most vulnerable location, life of people in slum was affected tremendously during COVID-19.Again slum women most particularly those who lost their job during COVID-19 suffered a lot from different fronts during pandemic. And they also faced a lot of challenges in getting a new job in post COVID-19 period and become the subject of different types of exploitation. This study aims at analyzing the employment status of job lost slum women in pre and post-COVID 19 period and problems faced by job lost slum women in post COVID -19 period. Present study is based on primary data and uses descriptive statistics to interpreted different dimension of job lost slum women during post COVID-19 period.

Keywords: Pandemic, Job, Women, Slum, Labor.

Abstract: This paper examined the finance Act, 2020 and improved public capital expenditure in Nigeria. It sought to highlight the implications of finance Act, 2020 on improvement of public capital expenditure in Nigeria. Specifically, the paper examined the implications of VAT rate increment, companies' segmentation in relation to CIT rate, provisions of VAT compliance threshold, and miscellaneous provisions on improved funding of capital projects in Nigeria that could pave way for inclusive economic growth and development in the country. This is hinged on the evidence that most developed and developing nations of the world depend on revenue generated from tax in financing.......

Keyword: Finance Act, improved Public, Capital Expenditure

Abstract: This paper empirically investigated the sustainability of Nigeria external debt and its effect on Nigeria Economic Growth from 1980 to 2020 with secondary data sourced .from Central Bank of Nigeria, Debt Management Office statistical/annual bulletins of various years and International debt statistics of the International Monetary Fund (IMF). Linear and Dynamic Autoregressive Distributed Lag (ARDL) Method were employed to estimate the effect of External Debt, External debt service, external debt service-export ratio, external debt-gross national income ratio and Exchange Rate on Gross Domestic Product while the Toda-Yamato causality test was used to investigate the causal effect of the variables on the economy. Among the several findings of this paper is that external debt service-export ratio and external debt-gross national income ratio proxies for debt sustainability impacted negatively on economic growth in Nigeria both in the short and long run. The Toda-Yamamoto......

Key words: Debt Sustainability, Economic Growth, Dynamic ARDL, Toda-Yamamoto