American Journal of Theoretical and Applied Business

Volume 6, Issue 3, September 2020

  • The Effect of Market Anomalies on the Inefficiency of Stock Returns

    Mehran Ansari, Hojat Jafari

    Issue: Volume 6, Issue 3, September 2020
    Pages: 23-27
    Received: 2 July 2020
    Accepted: 18 August 2020
    Published: 16 September 2020
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    Abstract: This paper serves the purpose to analyses market anomalies and their agents on returns in the Iranian indexes between 2017 and 2020. Principled patterns in financial market are incompatible to the efficient market hypothesis, as stock market returns can be done applying these systematic models. Real investors may not be able to achieve the return a... Show More
  • Determinants of Turnover Tax (ToT) Tax Collection Effectives in Ethiopia: The Case Hosanna Town

    Dereje Lemma Lalisho, Muluget Abuye

    Issue: Volume 6, Issue 3, September 2020
    Pages: 28-36
    Received: 22 June 2020
    Accepted: 24 July 2020
    Published: 19 September 2020
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    Abstract: This paper aims to explore that factor influencing the effectiveness of Turnover tax collection in Hosanna Town. The study organized factors into four categories: Tax- administration related, Tax officers-related, Taxpayers-related and Tax systems related factors. The study used an explanatory approach, whereby data from 276 taxpayers’ for three su... Show More
  • Monetary Policy and Inflation Targeting in Nigeria: The Need for Monetary-Fiscal Coordination

    Christopher Nyong Ekong, Ubong Edem Effiong

    Issue: Volume 6, Issue 3, September 2020
    Pages: 37-46
    Received: 27 September 2020
    Accepted: 12 October 2020
    Published: 21 October 2020
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    Abstract: This paper examined the effectiveness of a monetary-fiscal coordination in inflation targeting in Nigeria for the period 1985 to 2019. The study got its inspiration from the monetarist assertion that inflation is strictly a monetary phenomenon. Data were obtained from the Central Bank of Nigeria statistical bulletin and the World Bank database on W... Show More