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 |
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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 |
| _version_ | 1797725577436725248 |
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| author | Andre Houndjo David Doe Fiergbor Alexander Owiredu |
| author_facet | Andre Houndjo David Doe Fiergbor Alexander Owiredu |
| author_sort | Andre Houndjo |
| collection | DOAJ |
| description |
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 was accountants of various companies. Two methods of analysis have been adopted in this paper, descriptive and econometric analysis.
Findings: From the descriptive analysis, the majority (65%) of the companies surveyed often exceed the deadline for filing financial statements. The results obtained from the descriptive analysis show that all the explanatory variables are considered except (the deadline for filing accounting documents in accounting firms is respected and the payment of declarations of various taxes is respected by accounting firms in assisting companies).
Implications/Originality/Value: Given these results, companies should work towards a good accounting organisation and collaborate with accounting firms.
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| first_indexed | 2024-03-12T10:33:16Z |
| format | Article |
| id | doaj.art-03521b14e922469eb1aaf1a27c451f07 |
| institution | Directory Open Access Journal |
| issn | 2519-0318 2518-8488 |
| language | English |
| last_indexed | 2024-03-12T10:33:16Z |
| publishDate | 2023-06-01 |
| publisher | CSRC Publishing |
| record_format | Article |
| series | Journal of Accounting and Finance in Emerging Economies |
| spelling | doaj.art-03521b14e922469eb1aaf1a27c451f072023-09-02T09:00:22ZengCSRC PublishingJournal of Accounting and Finance in Emerging Economies2519-03182518-84882023-06-019210.26710/jafee.v9i2.2638Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in BeninAndre Houndjo0David Doe Fiergbor1Alexander Owiredu2University of Abomey-Calavi, Cotonou, BeninJiangsu University, Zhenjiang, ChinaPentecost University, Accra, Ghana 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 was accountants of various companies. Two methods of analysis have been adopted in this paper, descriptive and econometric analysis. Findings: From the descriptive analysis, the majority (65%) of the companies surveyed often exceed the deadline for filing financial statements. The results obtained from the descriptive analysis show that all the explanatory variables are considered except (the deadline for filing accounting documents in accounting firms is respected and the payment of declarations of various taxes is respected by accounting firms in assisting companies). Implications/Originality/Value: Given these results, companies should work towards a good accounting organisation and collaborate with accounting firms. https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2638Explanatory factorsExceeding the filing deadlineFinancial statementsGeneral Tax DirectorateBeninese companies |
| spellingShingle | Andre Houndjo David Doe Fiergbor Alexander Owiredu Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin Journal of Accounting and Finance in Emerging Economies Explanatory factors Exceeding the filing deadline Financial statements General Tax Directorate Beninese companies |
| title | Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin |
| title_full | Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin |
| title_fullStr | Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin |
| title_full_unstemmed | Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin |
| title_short | Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin |
| title_sort | analysis of explanatory factors for filing financial statements at the general tax directorate by the companies in benin |
| topic | Explanatory factors Exceeding the filing deadline Financial statements General Tax Directorate Beninese companies |
| url | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2638 |
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