GATR Journal of Finance and Banking Review
Vol. 4 (3) Jul-Sep 2019
Issue DOI: 10.35609/jfbr.2019.4.3
A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach
Author(s): Nirmala Devi Mohanadas, Abdullah Sallehhuddin Abdullah Salim, Suganthi Ramasamy
Affiliation: Faculty of Business, Multimedia University, 75450 Air Keroh, Melaka, Malaysia
Student Affairs Division, Multimedia University, 63100 Cyberjaya, Selangor, Malaysia
Keywords: Corporate Tax Avoidance; Corporate Social Responsibility (CSR); Theoretical Analysis; Shareholder Approach; Stakeholder Approach; Agency Theory; Stakeholder Theory; Legitimacy Theory.
Received: August 10, 2019 | Accepted: December 11, 2019
Type of Paper: Review | Vol. 4(3) Page: 82–88 | Citation: 0
Reference to this paper should be made as follows: Mohanadas, N.D; Salim, ASA.; Ramasamy, S. 2019. A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach, J. Fin. Bank. Review 4 (3): 82 – 88. https://doi.org/10.35609/jfbr.2019.4.3(1)
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Political Patronage on Capital Structure in Indonesia
Author(s): Muhammad Istan, Kamaludin
Affiliation: State Institute of Islamic Studies, Curup, Bengkulu, Indonesia
Bengkulu University, Bengkulu, Indonesia
Keywords: Political Patronage; Capital Structure; Financial Performance.
Received: August 13, 2019 | Accepted: December 12, 2019
Type of Paper: Empirical | Vol. 4(3) Page: 89–97 | Citation: 0
Reference to this paper should be made as follows: Istan, M; Kamaludin. 2019. Political Patronage on Capital Structure in Indonesia, J. Fin. Bank. Review 4 (3): 89 – 97 https://doi.org/10.35609/jfbr.2019.4.3(2)
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Financial and Human Capital of Microentrepreneurs and Financing by Microfinance Institutions (MFIs) in Cameroon
Author(s): Serge MESSOMO ELLE
Affiliation: Department of Banking and Finance University of Buea, Cameroon
Keywords: Capacity; Character Collateral; Condition; Capital; Financing of Microentrepreneurs; Microfinance Institutions.
Received: July 22, 2019 | Accepted: December 13, 2019
Type of Paper: Empirical | Vol. 4(3) Page: 98–107 | Citation: 0
Reference to this paper should be made as follows: Serge, M.E. 2019. Financial and Human Capital of Microentrepreneurs and Financing by Microfinance Institutions (MFIs) in Cameroon, J. Fin. Bank. Review 4 (3): 98 – 107. https://doi.org/10.35609/jfbr.2019.4.3(3)
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Firm Size as Moderator to Capital Structure-Its Determinants Relations
Author(s): Maya Sari, Netti Siska N, S. Sulastri
Affiliation: Universitas Pendidikan Indonesia, Bandung, Indonesia
Keywords: Capital Structure; Pecking Order Theory; Trade Off Theory; Manufacturing Company; Moderating Effect.
Received: August 11, 2019 | Accepted: December 14, 2019
Type of Paper: Empirical | Vol. 4(3) Page: 108–115 | Citation: 0
Reference to this paper should be made as follows: Sari, M; Netti, S.N; Sulastri, S. 2019. Firm Size as Moderator to Capital Structure-Its Determinants Relations, J. Fin. Bank. Review 4 (3): 108–115 https://doi.org/10.35609/jfbr.2019.4.3(4)
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