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Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target Cover

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

Foundations of Management
Volume 17 (2025): Issue 1 (January 2025)
By: Kwakye BOATENG,  Kwame Bosiako OMANE-ANTWI and  Yaw Ndori QUEKU  
Open Access
|Feb 2026
DOI: https://doi.org/10.2478/fman-2025-0017 | Journal eISSN: 2300-5661 | Journal ISSN: 2080-7279
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Language: English
Page range: 247 - 272
Published on: Feb 20, 2026
Published by: Warsaw University of Technology
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
tax liability targeting,
loan growth,
deposit growth,
loan-to-deposit,
liquidity constraint,
dynamic ordinary least square,
delay,
half-life,
impulse response function,
persistence,
distance to target,
banks,
Ghana
Related subjects:
Computer sciences,
Business computing,
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2026 Kwakye BOATENG, Kwame Bosiako OMANE-ANTWI, Yaw Ndori QUEKU, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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