Vol 10, No 5 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Financial Sector Development and Economic Growth in Ethiopia: Literature Review | |
| Mesele Shiferaw Kotiso | 1-11 |
| Factors Affecting Dividend Policy: An Empirical Investigation of Food Sector of Pakistan | |
| Kamran Ullah | 12-28 |
| Factors Affecting Financial Performance of Insurance Industry in Pakistan | |
| Kokab Shawar | 29-41 |
| Ownership Structure and Financial Performance of Islamic Banks in Pakistan, Does Bank Ownership Structure Matter? | |
| Shama Noreen | 42-53 |
| The Effect of Book-Tax Differences, and Executive Compensation on Earnings Persistence with Real Earnings Management as Moderating Variable | |
| Zuhal Maftuh Ahnan, Etty Murwaningsari | 54-63 |
| The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities | |
| Moses Jachi, Lucky Yona | 64-77 |
| Effect of Environmental CSR Activities on the Financial Performance of Financial Institutions in Kirinyaga County. | |
| Martin Kamau Muchiri, Robert Gitau Muigai | 78-87 |
| Foreign Exchange Risk Hedging, Corporate Governance and Financial Performance: Evidence From Kenya | |
| Monica Wanjiru Muiru, Lawrence Kangogo Kibet, Fredrick Kalui | 88-100 |
| Examination and Use Tax Effects of Self Assessment Moderating Technology System in Hotel Tax Revenue in Denpasar | |
| AA Sagung Ary Nur Arista, I Nyoman Wijana Asmara Putra | 101-109 |
| Labor and Its Efficiency in Equitized State-owned Enterprises in Vietnam | |
| Thi Xuan Hong Nguyen, Manh Dung Tran | 110-115 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 10, No 6 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Accrual-Based Accounting Infrastructures in Indonesian Local Government | |
| Hamdani ., Etty Murwaningsari, Haryono Umar, Sekar Mayangsari | 1-10 |
| Determinants of Domestic Savings Mobilization Among the Rural Poor, The Contribution of Table Banking in Kenya | |
| Joyce Kimosop, Josephat Cheboi Yegon | 11-16 |
| Partnership Income Tax on Social and Economic Development in Nigeria | |
| Osho, Augustine E., Agbeleye, Ademola James, Ojeme, Ruth Blessing | 17-24 |
| Taxation as a Source of Revenue Generation in Local Governments, Nigeria | |
| Osho, Augustine E., Ajayi, David Adelagun, Ogunbodede, Rachel Olufunke | 25-36 |
| The Effect of Corporate Social Responsibility Disclosure, Family Ownership, and Good Corporate Governance in Tax Avoidance | |
| I Made Sujendra, Ni Made Dwi Ratnadi, Maria Mediatrix Ratna Sari, Ni Ketut Rasmini | 44-49 |
| Financial Literacy and Investment Decisions Among Traders in the Techiman Municipality | |
| Evans Oteng | 50-60 |
| Compliance with Company and Allied Matters Act (CAMA) Evincing Financial Reporting Quality Impact on Performance of Small and Medium Enterprises (SMEs) in Nigeria | |
| Mohammed DANJUMA, Peter TERU, Musa JERRY, Rukaiyatu Adamu | 61-69 |
| Personal Financial Management Practices of Secondary School Teachers in Kisii County: Kenya | |
| Mary Bosire, George Owuor, Irene Asienga, Fredrick Kalui | 70-80 |
| Risk Management Approach and Banks’ Portfolio Investment Performance in Nigeria | |
| OSAYI, Valentine Igbinedion, DIBAL, Hyeladi Stanley, EZUEM, Moyotole Daniel | 81-91 |
| Study on the Development of the Banking Industry in Ghana with Evidence to Innovation Technology | |
| Bekoe Bernard Boamah, Naffixa Afua Dadzie, Yu Bo | 92-102 |
| The Impact of Board Structure on Firm Performance: Evidence from the Nonfinancial Companies Listed on Ghana Stock Exchange | |
| Kong Yusheng, Emmanuel Anyigbah | 103-114 |
| The Moderating Effects of Dividend Policy on the Impact of Financial Disclosure Towards Corporate Value: A Study of Listed Jordanian Industrial Firms | |
| Yousef Shahwan | 115-125 |
| Institutional Ownership as A Predictor of Dividend Policy of Commercial Banks in Kenya | |
| Rashid Simiyu Fwamba, Consolatta Nasimiyu Simiyu | 126-136 |
| Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds | |
| Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud | 137-146 |
| Ethical Thoughts in Accounting And Their Effects On Accounting Practice | |
| William Smart Inyang, John Ogenyi Oboh, Rex Tobechukwu Nwabuikem | 147-170 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 10, No 7 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Assessments of Value Added Tax (VAT) Administration in Guraghe Zone Revenue Authority | |
| LAKECH ESTIFANOS | 1-13 |
| “Bitcoin” Risk & Return related to this Virtual Currency in Pakistan (A Qualitative Analysis) | |
| Faryal Ikram, Mahpara Naeem | 14-17 |
| Trend Analysis of Electronic Banking as the Catalyst of Commercial Banks Performance in Tanzania: Evidence from CRDB Bank Plc. | |
| Stewart Mbegu, Ansgar J. Sakaya, Agrey Moshi | 18-31 |
| Saving and Investment Practice of Bank Workers: Case of Commercial Bank of Ethiopia Wolaita Sodo Branch Workers | |
| BIRHANU ALEMU Gebre | 32-37 |
| The Investigate Women Participation, at All Levels of Education, and to Examine Its Impact on Economic Development of Ethiopia | |
| Getachew Petros Osebo | 38-46 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 10, No 8 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| The Effect of Risk Management on Firm Value with Firm Performance as a Mediation (Study in Banking Industries Listed in IDX) for the year 2013-2017 | |
| Dippos Pasadena Situmorang, Yvonne Augustine | 1-5 |
| Balanced Scorecard and Private Universities’ Performance in South-Western, Nigeria | |
| OLASUNKANMI Musibau Lanre, ASAOLU Taiwo Olufemi | 6-15 |
| Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds | |
| Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud | 16-23 |
| Disclosure, Enforcement and the Valuation of Equity | |
| Julian S. Abée, Michael Meser, Stefan Veith, Jochen Zimmermann | 24-60 |
| Effect of Investment Risk on Unit Trust Price Volatility Among Capital Market Authority Listed Firms in Kenya | |
| Joseph Kimani Mwangi, Willy Mwangi Muturi, Patrick Kibati | 61-75 |
| Effectiveness of Budgeting and Budgetary Control on the Performance of Ado-Ekiti Local Government in Nigeria | |
| Olola Olayeye, Aduwo | 76-82 |
| Environmental Green Accounting and Auditing Practice | |
| Nur eny Lolo, Muh. Rum | 83-90 |
| The Effect of Liquidity and Financial Leverage on Firm Performance: Evidence from Listed Manufacturing Firms on The Ghana Stock Exchange | |
| Jiang Hongli, Elizabeth Sena Ajorsu, Ernest Kay Bakpa | 91-100 |
| Bank Risks, Regulatory Interventions and Deconstructing the Focus on Credit Risk | |
| Anthony Okafor, Javier Fadul | 101-107 |
| The Impact of Cash Flow Statement of Listed Firms on the Decision of Investors | |
| Duc Dung Nguyen, Manh Dung Tran | 108-113 |
| Profitability and Financial Leverage: A Study Based on Stitched and Unstitched Textile Sector of Pakistan | |
| Sohaib uz Zaman, Fiza Murghoob | 114-119 |
| Access to Finance for Women-Owned SMEs in Palestine | |
| Adnan A.A Qubbaja | 120-128 |
| Non Performing Finance, Third Party Funds, Financing Risk and Inflation to Profit Loss Sharing (Study Empiris on Sharia Commercial Bank in Indonesia BEI Period 2012 – 2016) | |
| Marsyaf . | 129-137 |
| Assessing the Effects of Privatization on State Enterprises in Ghana | |
| Isaac Akomea-Frimpong, Modjinou Yaovi Sebia, Temitayo. O. Olaniyan | 138-148 |
| The Impact of Professional Competence & Staffing of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities | |
| Moses Jachi, Lucky Yona | 149-164 |
| Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior | |
| Nurazmi Safitri Haris | 165-173 |
| The Impact of Accounting Disclosure Levels on Improving the Mental Image of Pharmaceutical Companies in Jordan | |
| Mohammad Dabaghie | 174-180 |
| Analysis of Factors Affecting the Capability of the DPRK Board Members in Financial Supervision (Study on Banda Aceh Local Parliament (DPRK Banda Aceh)) | |
| Jalaluddin ., Juanda ., Cut Putri Balqisa | 181-189 |
| Financial Factors Determining Micro-Loan Uptake by Women Enterprise Groups in Nakuru East Constituency, Nakuru County | |
| Fredrick Oluoch, Fredrick M. Kalui | 190-201 |
| The Effect of Corporate Governance on Profitability, Capital Structure and Corporate Value | |
| Rolens E.H. Riwu Manu, Taher Alhabsji, Sri Mangesti Rahayu, Nila Firdausi Nuzula | 202-214 |
| Effect of Determinants of Lending Interest Rate Fluctuations on the Profitability of Commercial Banks in Kenya | |
| Brenda Jebiwott Rop, Fredrick M. kalui | 215-233 |
| TRANSPARENCY OF AUDIT FIRMS: ANALYSIS OF TRANSPARENCY REPORTS IN TURKEY | |
| Evren Dilek Sengur | 234-240 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 10, No 9 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Determinates of Personal Saving of Financial Institution Staff in Ethiopia: Case Study of Micro Finance Institutions (MFI) in Wolaita Sodo Town | |
| Garedew Ganecho Gebremedihin | 1-9 |
| A Study on the Factors Affecting the Financial Performance of Select Commercial Banks of Ethiopia | |
| Alaparthi Maruthi Varaprasad | 10-15 |
| Factors Affecting Savings And internal lending communities in Informal Finance Groups on Pastoral Communities in Kenya, A Case of West Pokot County | |
| Jacob Nalanda Nasong’o | 16-26 |
| Factors Affecting Budget Allocation to Health Sector (Case of Woredas in East Wollega Zone) | |
| HASHIM TUNE SADO | 27-31 |
| IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON INTERNAL AUDIT FUNCTIONS | |
| Reni Nilasari | 32-35 |
| Corporate Social Responsibility Effective Determinants of the Banking Sector in Jordan | |
| Anas Majed Suleiman Al-marayat | 36-44 |
| Financial Failure Prediction Using Financial Ratios: An Empirical Application on the Saudi Stock Exchange | |
| Roba Alothaim | 45-58 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 10, No 10 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| A Comparative Study of Traditional Activity-based Costing and Time-driven Activity-based Costing at a University Hospital in South Korea | |
| Keun-Hyo Yook, Sung-Wook Yi, Il-woon Kim | 1-14 |
| A Literature Study on Access of Petty Cash in Financial Crisis Private Sector | |
| Uma Shankar Singh | 15-20 |
| Looking for Empirical Evidence Between Accounting Conservatism and Ownership Structure Towards the Aggressive Tax Avoidance in Public Listed Companies of Indonesia | |
| Mustaruddin Saleh, Kurniaty ., Muhsin . | 21-26 |
| Collapse of Big Banks in Ghana:Lessons on Its Corporate Governance | |
| Agyemang Andrew Osei, Kong Yusheng, Ayamba Emmanuel Caesar, Vincent Konadu Tawiah, Twum Kissiwaa Angelina | 27-36 |
| Online Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System Discipline | |
| Renna Magdalena | 37-44 |
| Use of Service-Wide-Vote (Contingency Budget) for National Development: Evidence from Federal Ministries, Departments And Agencies in Nigeria | |
| William Smart Inyang, Sunday A. Effiong, Charles Effiong, John Ogenyi Oboh | 45-62 |
| Impact of Investment Environment on Foreign Direct Investment (FDI): Case of the Republic of Kosovo | |
| Bersan Haliti, Safet Merovci, Donat Rexha | 63-69 |
| How Is the Effect of Inflation to Interest Rate, Exchange Rate and Indonesia Composite Index? | |
| Temy Setiawan, Hary S. Sundoro | 70-76 |
| Influence of Price Volatility on Herding Behaviour: A Study of Nigerian Stock Market | |
| Ifeoma Patricia Osamor, Edwin C. Anene | 77-83 |
| Effect of Capital Adequacy Ratio (CAR) on Profitability of Deposit Money Banks (DMB’s): A Study of DMB’s with International Operating License in Nigeria | |
| Ajayi, Samuel Olatayo, Ajayi, Henry Folusho, Enimola, Dare Joseph, Orugun, Fausat Ibidunni | 84-91 |
| Effectiveness for the Value of Money on Capital Expenditure in Nigerian Public Sector | |
| Udeh, Francis Nnoli Peter | 92-98 |
| Extended Value-Added Intellectual Coefficient and Financial Reporting Quality: Moderating Role of Global Financial Crisis | |
| Muhammad Irfan, Memoona Kausar, Muhammad Shaukat Malik | 99-110 |
| Measures of Audit Committee Effectiveness in Nigeria | |
| Vera Ekundayo, Adeyinka Ilori | 111-121 |
| The Effect of Return on Equity and Earning Per Share on Stock Prices Period 2011 – 2017 (Case Study: Adaro Energy, Tbk.) | |
| Khayatun Nufus, Awaluddin Muchtar, Rizka Melia Utami | 122-128 |
| The Influence of Risk Management on Organizational Efficiency: A Study of Access Bank Ghana Limited | |
| Lady Nadia Frempong, Obed Tettey Nartey, Bright Asiamah Korankye | 129-136 |
| Drivers of Profitability in Pakistan Stock Exchange (PSX) through Du-Pont Equation | |
| Adees Ahmed, Danish Ahmed Siddiqui | 137-151 |
| Interactive Performance Measurement Systems, Corporate Social Responsibility and Their Impact on Environmental and Social Performance | |
| Hamdani ., Sekar Mayangsari | 152-157 |
| Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam | |
| Thi Thu Huyen Vu, Thi Duyen Luu, Thi Hue Dang, Thi Dieu Thu Nguyen, Manh Dung Tran | 158-165 |
| Performance Based Compensation and Firm Value of Commercial Banks in Nigeria | |
| Asian A Umobong, Alabaraba Bele-Egberi | 177-191 |
| Environmental Accounting and Financial Performance of Oil and Gas Companies in Nigeria | |
| Saman Udi Polycarp | 192-202 |
| The Effect of Intellectual Capital and Capital Adequacy on Credit Risks and Financial Performance (A Study of Commercial Banks at the Indonesia Stock Exchange ) | |
| Ketoet Astawa, Suhadak ., Sri Mangesti Rahayu | 203-222 |
| Can Environmental and Social Performance of Thai-listed Companies Create Sustainable Value? | |
| Neungruthai Petcharat, Phanthipa Srinammuang | 223-228 |
| Dividend Pay-Out Policy and Company Financial Performance in Kenya | |
| Ogachi Daniel, Ndege Richard, Gaturu Peter, Zoltan Zeman | 229-238 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847