Inadequate cash flow constitutes the major reason for most corporate failures. However, absence of empirical evidence on value added tax (VAT) effect on corporate cash flow in different industries means that cash flow ...

International Public Sector Accounting Standards (IPSAS) has become one of the popular tools implemented by governments to ensure greater transparency and accountability globally. This research assesses the impact of ...

The finance literature suggest that investment decisions are largely influenced by the quality of corporate financial information released by firms in their financial statements, and that capital market participants use ...