Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin
Purpose: This study aims to analyse the factors that explain why Beninese companies exceed the deadline for filing financial statements with the General Tax Directorate (DGI). Design/Methodology: The data has been collected using a questionnaire with sample of 105 companies, target population wa...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
CSRC Publishing
2023-06-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2638 |