International Journal of Finance and Banking Research

Volume 6, Issue 1, February 2020

  • Effect of Tax Planning on Firm Value of Quoted Consumer Goods Manufacturing Firms in Nigeria

    Umeh Valentine Chukwudi, Okegbe Theophius Okonkwo, Ezejiofor Raymond Asika

    Issue: Volume 6, Issue 1, February 2020
    Pages: 1-10
    Received: Dec. 04, 2019
    Accepted: Jan. 06, 2020
    Published: Jan. 21, 2020
    Abstract: This study determined the effect of tax planning on firm value in quoted consumer goods manufacturing firms in Nigeria. The specific objectives are to: Determine the effect of Effective Tax Rate (ETR) on firm value of Nigerian consumer goods manufacturing companies; Ascertain the effect of Book Tax Differences (BTDs) on the firm value of Nigerian c... Show More
  • Research on the Impact of Financial Structure Optimization on Zhanjiang's Economic Growth

    Wenjie Yang, Li Sun

    Issue: Volume 6, Issue 1, February 2020
    Pages: 11-16
    Received: Feb. 24, 2020
    Accepted: Mar. 09, 2020
    Published: Mar. 18, 2020
    Abstract: China is in the period of important strategic opportunities of the "new normal". The "new normal" has brought new development and opportunities to China, and its economic growth has become more stable and its growth momentum has been more diverse. However, at the same time, it also faces problems such as overcapacity, high debt, and gradual weakeni... Show More