01
Original Article
Open Access
Taxation of Economic Cross-Border Operations for Providing Services in Electronic Form
Alexander Georgievich Gurinovich, Alexey Alimovich Shakhmametiev
· pp. 8–20
DOI: 10.17010/ijf/2023/v17i10/171602
Purpose: This paper analyzed the situations in which it was possible to use foreign experience and international standards to increase the efficiency of taxation of cross-border activities for the provision of electronic services in electronic form by an individual state. …
Keywords:
taxes, taxation, tax resident, taxation of services in electronic form, Organization for Economic Cooperation and Development, international tax cooperation, international economic activity, VAT, income taxation
02
Original Article
Open Access
Impact of Investors’ Attention on the Global Stock Market : A Bibliometric Analysis
Sheenam Lohan, Arpit Sidhu, Shubham Kakran
· pp. 21–42
DOI: 10.17010/ijf/2023/v17i10/170881
Purpose: The stock market is a highly dynamic financial marketplace that drives economic progress. This study employed bibliometric analysis, using tools like Biblioshiny and VOSviewer, to execute quantitative analysis on research papers around the stock market in terms of investor …
Keywords:
bibliometric analysis, biblioshiny, global stock market, investor’s attention, scientific mapping, VOSviewer
03
Original Article
Open Access
Strengthening Market Discipline by Depositors : A TISM and MICMAC Approach
Pia Barve, Sushma Nayak
· pp. 43–63
DOI: 10.17010/ijf/2023/v17i10/170558
Purpose: The study aimed at identifying the interrelationships between the different factors that influence market discipline by bank depositors. Given the increasing uncertainty and volatility associated with the banking system, examining the influencers of depositor behavior was necessary. Methodology: Ten …
Keywords:
market discipline, depositor discipline, bank failure, bank supervision, government bailout
04
Original Article
Open Access
Do Personality and Demographic Variances of Individual Investors Challenge the Assumption of Rationality? A Two-Staged Regression Modeling-Artificial Neural Network Approach
Arfat Manzoor, Andleebah Jan, Mohammad Shafi
· pp. 64–78
DOI: 10.17010/ijf/2023/v17i10/168549
Purpose: The present study aimed to determine the influence of personality traits and demographic characteristics on the investment behavior of individual investors in North India.Design/Methodology/Approach: The current study adopted a survey method and purposive sampling technique to collect the data …
Keywords:
neuroticism, conscientiousness, demography, investment decisions, regression, ANN
