Vol 10, No.5-No 10 (2019) Research Journal of Finance and Accounting

Vol 10, No 5 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Financial Sector Development and Economic Growth in Ethiopia: Literature Review PDF
Mesele Shiferaw Kotiso 1-11
Factors Affecting Dividend Policy: An Empirical Investigation of Food Sector of Pakistan PDF
Kamran Ullah 12-28
Factors Affecting Financial Performance of Insurance Industry in Pakistan PDF
Kokab Shawar 29-41
Ownership Structure and Financial Performance of Islamic Banks in Pakistan, Does Bank Ownership Structure Matter? PDF
Shama Noreen 42-53
The Effect of Book-Tax Differences, and Executive Compensation on Earnings Persistence with Real Earnings Management as Moderating Variable PDF
Zuhal Maftuh Ahnan, Etty Murwaningsari 54-63
The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities PDF
Moses Jachi, Lucky Yona 64-77
Effect of Environmental CSR Activities on the Financial Performance of Financial Institutions in Kirinyaga County. PDF
Martin Kamau Muchiri, Robert Gitau Muigai 78-87
Foreign Exchange Risk Hedging, Corporate Governance and Financial Performance: Evidence From Kenya PDF
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 PDF
AA Sagung Ary Nur Arista, I Nyoman Wijana Asmara Putra 101-109
Labor and Its Efficiency in Equitized State-owned Enterprises in Vietnam PDF
Thi Xuan Hong Nguyen, Manh Dung Tran 110-115

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

 

Vol 10, No 6 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Accrual-Based Accounting Infrastructures in Indonesian Local Government PDF
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 PDF
Joyce Kimosop, Josephat Cheboi Yegon 11-16
Partnership Income Tax on Social and Economic Development in Nigeria PDF
Osho, Augustine E., Agbeleye, Ademola James, Ojeme, Ruth Blessing 17-24
Taxation as a Source of Revenue Generation in Local Governments, Nigeria PDF
Osho, Augustine E., Ajayi, David Adelagun, Ogunbodede, Rachel Olufunke 25-36
Influence of Market Value-To- Book Value (MV/BV) and Return on Equity (ROE) Ratios on Investment Decisions of Common Stockholders in Quoted Manufacturing Companies in North-West Nigeria PDF
Ugbe, A. Sylvester, Babat, Auta Lluka 37-43
The Effect of Corporate Social Responsibility Disclosure, Family Ownership, and Good Corporate Governance in Tax Avoidance PDF
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 PDF
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 PDF
Mohammed DANJUMA, Peter TERU, Musa JERRY, Rukaiyatu Adamu 61-69
Personal Financial Management Practices of Secondary School Teachers in Kisii County: Kenya PDF
Mary Bosire, George Owuor, Irene Asienga, Fredrick Kalui 70-80
Risk Management Approach and Banks’ Portfolio Investment Performance in Nigeria PDF
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 PDF
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 PDF
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 PDF
Yousef Shahwan 115-125
Institutional Ownership as A Predictor of Dividend Policy of Commercial Banks in Kenya PDF
Rashid Simiyu Fwamba, Consolatta Nasimiyu Simiyu 126-136
Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds PDF
Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud 137-146
Ethical Thoughts in Accounting And Their Effects On Accounting Practice PDF
William Smart Inyang, John Ogenyi Oboh, Rex Tobechukwu Nwabuikem 147-170

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Vol 10, No 7 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Assessments of Value Added Tax (VAT) Administration in Guraghe Zone Revenue Authority PDF
LAKECH ESTIFANOS 1-13
“Bitcoin” Risk & Return related to this Virtual Currency in Pakistan (A Qualitative Analysis) PDF
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. PDF
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 PDF
BIRHANU ALEMU Gebre 32-37
The Investigate Women Participation, at All Levels of Education, and to Examine Its Impact on Economic Development of Ethiopia PDF
Getachew Petros Osebo 38-46

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Vol 10, No 8 (2019)

Table of Contents

Articles

Journal coverpage PDF
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 PDF
Dippos Pasadena Situmorang, Yvonne Augustine 1-5
Balanced Scorecard and Private Universities’ Performance in South-Western, Nigeria PDF
OLASUNKANMI Musibau Lanre, ASAOLU Taiwo Olufemi 6-15
Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds PDF
Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud 16-23
Disclosure, Enforcement and the Valuation of Equity PDF
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 PDF
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 PDF
Olola Olayeye, Aduwo 76-82
Environmental Green Accounting and Auditing Practice PDF
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 PDF
Jiang Hongli, Elizabeth Sena Ajorsu, Ernest Kay Bakpa 91-100
Bank Risks, Regulatory Interventions and Deconstructing the Focus on Credit Risk PDF
Anthony Okafor, Javier Fadul 101-107
The Impact of Cash Flow Statement of Listed Firms on the Decision of Investors PDF
Duc Dung Nguyen, Manh Dung Tran 108-113
Profitability and Financial Leverage: A Study Based on Stitched and Unstitched Textile Sector of Pakistan PDF
Sohaib uz Zaman, Fiza Murghoob 114-119
Access to Finance for Women-Owned SMEs in Palestine PDF
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) PDF
Marsyaf . 129-137
Assessing the Effects of Privatization on State Enterprises in Ghana PDF
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 PDF
Moses Jachi, Lucky Yona 149-164
Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior PDF
Nurazmi Safitri Haris 165-173
The Impact of Accounting Disclosure Levels on Improving the Mental Image of Pharmaceutical Companies in Jordan PDF
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)) PDF
Jalaluddin ., Juanda ., Cut Putri Balqisa 181-189
Financial Factors Determining Micro-Loan Uptake by Women Enterprise Groups in Nakuru East Constituency, Nakuru County PDF
Fredrick Oluoch, Fredrick M. Kalui 190-201
The Effect of Corporate Governance on Profitability, Capital Structure and Corporate Value PDF
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 PDF
Brenda Jebiwott Rop, Fredrick M. kalui 215-233
TRANSPARENCY OF AUDIT FIRMS: ANALYSIS OF TRANSPARENCY REPORTS IN TURKEY PDF
Evren Dilek Sengur 234-240

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Vol 10, No 9 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Determinates of Personal Saving of Financial Institution Staff in Ethiopia: Case Study of Micro Finance Institutions (MFI) in Wolaita Sodo Town PDF
Garedew Ganecho Gebremedihin 1-9
A Study on the Factors Affecting the Financial Performance of Select Commercial Banks of Ethiopia PDF
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 PDF
Jacob Nalanda Nasong’o 16-26
Factors Affecting Budget Allocation to Health Sector (Case of Woredas in East Wollega Zone) PDF
HASHIM TUNE SADO 27-31
IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON INTERNAL AUDIT FUNCTIONS PDF
Reni Nilasari 32-35
Corporate Social Responsibility Effective Determinants of the Banking Sector in Jordan PDF
Anas Majed Suleiman Al-marayat 36-44
Financial Failure Prediction Using Financial Ratios: An Empirical Application on the Saudi Stock Exchange PDF
Roba Alothaim 45-58

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Vol 10, No 10 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
A Comparative Study of Traditional Activity-based Costing and Time-driven Activity-based Costing at a University Hospital in South Korea PDF
Keun-Hyo Yook, Sung-Wook Yi, Il-woon Kim 1-14
A Literature Study on Access of Petty Cash in Financial Crisis Private Sector PDF
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 PDF
Mustaruddin Saleh, Kurniaty ., Muhsin . 21-26
Collapse of Big Banks in Ghana:Lessons on Its Corporate Governance PDF
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 PDF
Renna Magdalena 37-44
Use of Service-Wide-Vote (Contingency Budget) for National Development: Evidence from Federal Ministries, Departments And Agencies in Nigeria PDF
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 PDF
Bersan Haliti, Safet Merovci, Donat Rexha 63-69
How Is the Effect of Inflation to Interest Rate, Exchange Rate and Indonesia Composite Index? PDF
Temy Setiawan, Hary S. Sundoro 70-76
Influence of Price Volatility on Herding Behaviour: A Study of Nigerian Stock Market PDF
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 PDF
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 PDF
Udeh, Francis Nnoli Peter 92-98
Extended Value-Added Intellectual Coefficient and Financial Reporting Quality: Moderating Role of Global Financial Crisis PDF
Muhammad Irfan, Memoona Kausar, Muhammad Shaukat Malik 99-110
Measures of Audit Committee Effectiveness in Nigeria PDF
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.) PDF
Khayatun Nufus, Awaluddin Muchtar, Rizka Melia Utami 122-128
The Influence of Risk Management on Organizational Efficiency: A Study of Access Bank Ghana Limited PDF
Lady Nadia Frempong, Obed Tettey Nartey, Bright Asiamah Korankye 129-136
Drivers of Profitability in Pakistan Stock Exchange (PSX) through Du-Pont Equation PDF
Adees Ahmed, Danish Ahmed Siddiqui 137-151
Interactive Performance Measurement Systems, Corporate Social Responsibility and Their Impact on Environmental and Social Performance PDF
Hamdani ., Sekar Mayangsari 152-157
Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam PDF
Thi Thu Huyen Vu, Thi Duyen Luu, Thi Hue Dang, Thi Dieu Thu Nguyen, Manh Dung Tran 158-165
The Effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Efficiency (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), on Return on Assets (ROA) PDF
Yuhasril Yuhasril 166-176
Performance Based Compensation and Firm Value of Commercial Banks in Nigeria PDF
Asian A Umobong, Alabaraba Bele-Egberi 177-191
Environmental Accounting and Financial Performance of Oil and Gas Companies in Nigeria PDF
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 ) PDF
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 PDF
Ogachi Daniel, Ndege Richard, Gaturu Peter, Zoltan Zeman 229-238

 

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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Vol 9, No.7, No.8, No.9 and No.10 (2018) Research Journal of Finance and Accounting

Vol 9, No 7 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Insurance Risk Management: A Correlate of Economic Growth in Nigeria PDF
Torbira, Lezaasi Lenee 1-10
Regulatory Arbitrage, Supervisory Capacities and Information Sharing in the Wake of Cross-Border Banking Supervision PDF
Asenath Maobe 11-17
Internal Audit’s Involvement in Risk Management Process PDF
Sana MASMOUDI MARDESSI, Sonda DAOUD BEN ARAB 18-25
The Leverage of Access to Finance on the Performance of Firms: A Study Conducted in Ethiopia PDF
Ermias Moges, Mustiary Begum 26-34
Effects of Working Capital Management of Procter & Gamble on Its Profitability PDF
Sadaf Mustafa 35-41
The Impact of Corporate Governance on the Quality of Financial Reporting in the Nigerian Chemical and Paint Industry PDF
Mubarak Abbati Bako 42-59
Management Control Performance in Moroccan Public Equities PDF
Rachid BOUTTI 60-76
Effect of Firms’ Growth Indices on Profitability of Food & Beverage Firms in Nigeria PDF
UGWU, Rose, EZE, Joseph Chukwudi 77-86
Does Firms’ Growth Indicators Predict Market Capitalization of Firms in Nigeria Breweries Industry? PDF
MBA, Jennifer O, Ezeh, Jude O, Nwekwo Mabel Ngozi 87-94
Determinants of Tax Compliance Under the Self-assessment System in Private Secondary Schools: Evidence from Delta North Senatorial Zone PDF
ELURO, David Chukwudi 95-108
Board Attributes and Corporate Social Responsibility Performance of Listed Cement Companies in Nigeria PDF
Shamsuddeen Mamuda Ali, Muhammad Aminu Isa 109-121
An Evaluation of the Comparative Effects of Mergers & Acquisitions on the Profitability and Efficiency of Banks (A Case Study of Selected Banks in Nigeria) PDF
Fabinu, Idris Babatune, Jonny Munby, Agbatogun, Taofeek Osidero 122-135
Factors Affecting to ECMA Application in Vietnamese Brick Manufacturing Enterprises PDF
Thi Tam Le, Hoan Nguyen 136-145
CAMEL Method: Bank Health Levels for Financial Performance of Banking in Indonesia Stock Exchange Period 2006 to 2015 PDF
Djoko Hanantijo, Trie Utami Armayasari, Harianto Respati 146-152
Relationship Between Liquidity and Profitability: An Empirical Study of Trade Service Sector in Jordan PDF
Naim Salameh Al-Qadi, Ibrahim Marwan Khanji 153-157
The Influence of Information Asymmetry and Intellectual Capital Disclosure to Cost of Equity Capital with Managerial Ownership and Institutional Ownership as a Moderating Variable (Banking Sector Issuers listed on Stock Exchange 2013 – 2016) PDF
Siti Choiriah, Itjang D Gunawan 158-167
Influence of Introductory Accounting Course Teaching Methodology on Students’ Choice of Accounting Major in Kenyan Universities PDF
Grace Akinyi Musa, Atieno Ndede Amadi, Evans Vidija Sagwa, Selefano Odoyo 168-174

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Vol 9, No 8 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analysis the Effectiveness of Local Government Financial Management (Study at Local Government in Riau Province) PDF
Amries Rusli Tanjung, Yesi Mutia Basri, Nur Azlina 1-11
Budgeting and Its Effect on the Financial Performance of Listed Manufacturing Firms: Evidence from Manufacturing Firms Listed on Ghana Stock Exchange PDF
Wonder Agbenyo, Frank Osei Danquah, Wang Shuangshuang 12-22
Convertible Bonds and the Price Discriminating Monopolist Firm PDF
Kofi B. Afful 23-29
Corporate Governance as A Moderator Between Strategic Management Accounting and Firm Performance: Empirical Evidence PDF
Ahmad Mohammed Alamri 30-44
The Effect of Corporate Governance Culture of Banks Financial Performance in Nigeria PDF
Osho, Augustine E., Ogodor Blessing N 45-56
Factors That Influence Non-financial Disclosures: Evidence from Jordan PDF
Khaled E. Abu Risheh 57-62
The Effect of The Government Accounting Standards Implementation and Apparatus Competency on the Quality of the Local Government Financial Reporting (Case Study at Klaten District Government) PDF
Nurlis . 63-69
The Impact of Working Capital, Fixed Asset, Leverage & Profitability Toward Audit Opinion for Manufactirung Firms PDF
Gilbert Rely, Regina Jansen Arsjah 70-78
Modeling with ARIMA-ARCH/GARCH Techniques to Estimate Weekly Exchange Rate of Liberia PDF
Joe Garmondyu Greaves 79-102
Analysis of Asset Usage Activities, Capital Structure, Financial Performance and Corporate Value (A Study of Manufacturing Corporates at the Indonesia Stock Exchange) PDF
Ari Data 103-119
Effect of Internet Financial Reporting on Stock Prices and Dividend Yield of Quoted Non-Financial Companies in Nigeria PDF
OLOWOKURE, Theophilus O., AGBESANYA, Elizabeth Oyebola 120-129
The Political Integration of ICT in Higher Education: Evidence Case Study with Structural Equation Modelling PDF
Redouan Ainous, M’hammed BENDINE, Yamina GRARY 130-137
Effect of Intellectual Capital on Performance of Firms Listed on Nigeria Stock Exchange PDF
Ewereoke Vitalis 138-150
Impact of Corporate Governance Quality on the Cost of Equity Capital: Evidence from Palestinian Firms PDF
Adnan A.A. Qubbaja 151-159
Role of ASEAN Corporate Governance Scorecard in Relationship Between Foreign Ownership and Profitability of ASEAN Countries PDF
Adhitya Agri Putra 160-170
The Relationship Between Computerized Accounting Information Systems and Rationalizing the Government Expenditures at the General Budget of Jordan PDF
Ibrahem Al Bataineh, Ashraf Bataineh 171-178
Published Financial Statements, Equity-holders’ Investment Decisions and Bank Performance: A Study of Zenith Bank Nigeria Plc. PDF
Okanta, Sunday Ukeje 179-189
Auditing and Fraud Control in Corporate Organisations PDF
Edori Daniel Simeon, Edori Iniviei Simeon 190-196
Ownership and Control of Mutual Savings Banks in Korea PDF
MinHwan Lee 197-205

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Vol 9, No 9 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analysis of Factors Influencing the Benefits of Microcredit in Farm Production: A Welfare Economic Perspective from Punjab Province of Pakistan PDF
Rukhsana Rasheed 1-8
Impact of Exchange Rate on FDI in Pakistan PDF
Qurat-ul-Ain Imran Naseem 9-18
The Effect of Apparatus Competence on Public Service Quality of Financial Agency in Gorontalo District PDF
Yusran Lapananda, Yulianto Kadji, Sarson W. Dj. Pomalato, Arifin Tahir 19-25
Toward the Best Model in Recruiting Security Staff at Outsourcing Industries PDF
Mochamad Soelton, Lia Martika Mahdalena 26-32
Effect of Service Quality, Socialization and Inspection on Corporate Taxpayer Compliance at Tax Service Office in South Badung-Bali PDF
I Gusti Agung Prama Yoga, I Dewa Gede Wirama, I Gusti Ayu Made Asri Dwija Putri, Ni Made Dwi Ratnadi 33-40
The Impact of National Bank of Ethiopia’s 27% Bond Purchase Directive on Credit Performance and Profitability of Private Banks PDF
Mintesnot Seyoum 41-50
The Nexus of Bank Liquidity and Profitability: Evidence from Commercial Banks in Ethiopia PDF
Melaku Aweke 51-57
Financial Environment for Derivatives: Growth and New Dimensions for Financial Derivative Market in Pakistan; A Case Study PDF
Kiran Jameel 58-67
Dynamics of Financing Structure & Financial Performance of Ethiopian Micro Banks (MFIs) PDF
Tesfaye Asefa 68-83
Loan Disbursement and Collection of Microfinance Institutions in Bale Zone PDF
Geremew Teshome 84-89

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

 

Vol 9, No 10 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Effects of Internal Factors on Financial Performance of Listed Construction-Material Companies: The Case of Vietnam PDF
Cuong Duc Pham, Quan Xuan Tran, Lan Thi Ngoc Nguyen 1-7
Corporate Tax and Corporate Social Responsibility of Firms in Nigeria PDF
Asian A Umobong, Uche T Agburuga 8-25
Effect of Credit Management Systems on the Loan Recovery Efforts of Microfinance Banks in Akwa Ibom State, Nigeria PDF
Eno G. Ukpong, Ukpe Essien Amos, Essien, Iniabasi Thomas 26-32
Credit Risk Management in Nigerian Banks (2005 – 2015) PDF
Gabriel T. Edu, Francis A. Bassey, Uwem Okpoho 33-43
The Effect of Skepticism, Experience, And Intelligence on Audit Opinions Decision with Time Budget Pressure as the Moderation Variable PDF
Desak Rurik Pradnya Paramitha Nida, Made Gede Wirakusuma, I Nyoman Wijana Asmara Putra 44-51
The Effect of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation (Survey on: Regional Work Unit of Banten, Indonesia) PDF
Nurul Hidayah 52-62
Assessing the Effect of Microfinance on Cocoa Production in the Ashanti Region of Ghana PDF
Joyce Ama quartey, Abigail Asamoah 63-70
The Study of the Experience of Developed East Asian Countries in Customs Audit Methodology and Its Implementation in Uzbekistan PDF
Azizov Sherzod 71-79
Influence of Selected Factors on the Choice of Capital Structure of Small and Medium Enterprises (SMEs) in Kiambu County, Kenya PDF
Fredrick M. Kalui, Bernard K. Njenga 80-94
Human Resource Accounting: The Missing Element in the Statement of Financial Position. Empirical Evidence from Ghana PDF
Dawuda Abudu, Matthew Kwabena Valogo, Osman Chilala 95-101
Strategic Risk Determinants Influencing Growth of SMEs: The Case of Vietnam PDF
Thi Thu Hien Phan, Manh Dung Tran, Tuan Anh Luong, Thi Lua Pham 102-108
The Conceptual Perspective of the Subjective Norms Determinant of the Investors Decision-Making Behavior PDF
AHMED K.M. MADI, Rosylin Mohd Yusof 109-115
Influence of Good Corporate Governance, Organizational Commitmen and Perception of Credit Makers in the Use of Accounting Information on the Effectiveness of Decision Making of People’s Business Loans PDF
Novita Alvina 116-121
The Analysis of Optimal Portfolio Establishment and Assessment on Jakarta Islamic Index ST PDF
Yuhasril . 122-131
Factors Affecting The Accountability of The Use of School Operational Assistance Fund at State Elementary School In West Jakarta Indonesia PDF
Nurul Hidayah, Ahmad Badawi 132-140
Appraisal of the Central Bank of Nigeria’s 2012 Currency Restructuring Proposal PDF
Muftau Adesina Abayomi, Abolaji Dauda Dada 141-149
Effect of Debt Financing Options on Financial Performance of Firms Listed at the Nairobi Securities Exchange, Kenya PDF
Benter Achieng Omollo, Willy M. Muturi, Joshua Wanjare 150-164
Fair Value Measurement versus Historical Cost Accounting: A Comparative Effect on Firms’ Performance in Nigeria PDF
Leonard I. Amaefule, Emma I. Okoye, Edith O. Kalu, Stanley N. Nwosu 165-175

 

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Vol 9, No.5 and No.6 (2018) Research Journal of Finance and Accounting

Vol 9, No 5 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Role of Audit Quality, Political Connections and Investor Protection on Discretionary Accruals in China PDF
Cyrus Momanyi Isaboke, Alireza Naziri 1-13
The Impact of Employee Empowerment on Job Satisfaction of Commercial Banks of Ethiopia, Dire Dawa Branch PDF
Girmay Aklilu 14-25
Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange PDF
Ilham Wahyudi 26-30
Adoption of Managerial Accounting Techniques in Decision Making Process Among SMEs in Amman Capital City of Jordan PDF
Wesam Shareif Abu Mater, Hakim Ali Kanasro 31-37
Effect of Working Capital Management on the Financial Performance: Evidence of Construction and Allied Sector Firms Listed at Nairobi Securities Exchange PDF
Titus Mweta, Patrick Kipronoh 38-49

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

 

Vol 9, No 6 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Effect of Government Expenditures and Tax on Investment and Economic Growth in Indonesia PDF
Amran Husen, Muammil Sun’an 1-6
An Analysis of Financial Leasing in Albania PDF
Fatjola Lubonja, Sllavka Kurti 7-12
Macroeconomic Determinants of Inflation: Evidence from the Republic of Guinea PDF
Antoine LOUA, Yang WAN RONG, Siba Kolin KOIVOGUI, Muhammad WASIF ZAFAR 13-21
The Effect of Corporate Social Responsibility on the Return on Assets of Multinational Companies in Nigeria PDF
G.T. AKINLEYE, FAUSTINA T. ADEDAYO 22-30
Analytical Review of the Effect of Corporate Social Reporting Disclosures on Performance of Firms in the Financial Sector in Nigeria PDF
Onyekwelu, Uche Lucy, ENEH, George N.O., OKONKWO, Elizabeth, Uzoamaka 31-38
Accounting System as A Tool for Effective Management of Finance of Local Governments in Benue State PDF
Saasongu Ezekiel Nongo 39-43
Determinants of Corporate Financial Disclosures: An Empirical Analysis of Family and Non-Family Small and Medium-Sized Enterprises PDF
Andrea Quintiliani 44-52
Impact of Training and Development on Employee Performance: A Comparative Study on Select Banks in Sultanate of Oman PDF
Shouvik Sanyal, Mohammed Wamique Hisam 53-58
Income Tax Compliance Behaviour in Kenya: An Application of Structural Equation Modelling PDF
Farida Abdul, David Wang’ombe 59-67
Measuring the Financial Stability: A Focus on the Banking Sector of Bangladesh PDF
Niluthpaul Sarker, Shamsun Nahar 68-76
Measuring Market Valuation of Amman Stock Exchange Industrial Sectors: Tobin’s Q Ratio as Investors’ Market Performance Indicator PDF
Sami E. Alajlani, Ofelia T. Posecion 77-84
Payroll Fraud and Profit Performance: An Assessment of Small and Medium Enterprises (SME’s) in Nigeria PDF
Wale Henry Agbaje, Olusola Esther Igbekoyi 85-93
Portability of Multiple Discriminant Analysis Prediction Model of Listed Firms: An Emerging Market Perspective PDF
Prince Gyimah, Williams Kwasi Boachie 94-99
Solvency, Debt and Operating Performance (Case Study on 23 Districts/Cities in Aceh Province, Indonesia in 2014-2015) PDF
Jalaluddin ., Juanda ., Fitrawati . 100-105
The Impact of Accounting Disclosure on the Efficiency of Investment Decisions in Sudanese Banks (2007 to 2017) PDF
Sana Ali Awad 106-114
The Impact of Monetary and Fiscal Policies on Stock Returns in the Jordanian Amman Stock Exchange Case PDF
Tawfiq Taleb Tawfiq, Asem Tahtamouni 115-128
Towards a Proactive Role of Internal Auditors in Anti-Money Laundry Compliance Review: An Egyptian Perspective PDF
Sara H. Sabry 129-138
The Moderating Effect of the Listing Sector on the Relationship Between Capital Structure and Financial Distress of Non-Financial Companies Listed in Kenya PDF
Robert Gitau Muigai, Agnes Ndinda Mutiso 139-146
Effect of International Public Sector Accounting Standards (IPSASs) on Information Delivery and Quality in Nigeria PDF
Gideon Tayo Akinleye, Abiola Peter Alaran-Ajewole 147-163
Relationship between Frequency of Board Meetings and Performance of Commercial Banks in Kenya PDF
Mercelina Praxides Adhiambo, Josephat, Lishenga Lisiolo 164-171

 

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

IISTE News

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Vol 5, No.15 and No.16 (2014) Research Journal of Finance and Accounting

Vol 5, No 16 (2014)

Table of Contents

Articles

Banking and the Customer: A Neo-Institutional Reconfiguration PDF
Olushola Ibikunle Fashola 1-11
Appraising the Impact of Budgeting and Planning on the Performance of Financial Institutions in Nigeria PDF
Lambe Isaac 12-26
Capital Flight and Exchange Rate Volatility in Nigeria: The Nexus PDF
Leonard C. Uguru, Benjamin M. Ozor, Chibuike C. Nkwagu 27-36
Capital Structure and Firm Performance: Evidence from Ghana Stock Exchange PDF
Eric Atta Appiadjei 37-43
Determinants of Financial Literacy Levels among Employees of Kenya Ports Authority in Kenya PDF
Trizah Thara Mbarire, Abdullah Ibrahim Ali 44-52
Determinants of Financial Structure: Evidence from Nigerian Quoted Firms PDF
Atseye Fidelis Anake, Edim Ndifon Obim, Eke, Felix Awara 53-66
The Extent of the Application of the Rules of Governance on Industrial Public Joint- Stock Companies Enlisted in Amman Stock Exchange PDF
Fares Jamiel Al-Soufy 67-76
Testing the Pecking Order and Signalling Theories for Financial Institutions in Ghana PDF
Patrick Kwashie Akorsu 77-83
Perception of Inflation and Effect of Inflation on the Salariat in Ethiopia PDF
Mekonen Kassahun Hagos 84-93
An Investigation of the Accounting Information and Its Role for Capital Expenditure Decisions in the Industrial Companies Listed in Amman Stock Exchange PDF
Talal A. Al- Kassar, Ibtihal A. Abed 94-105
The Impact of Organisational Restructuring on the Financial Performance of Public Banks: A Post Restructuring Assessment of Agricultural Development Bank, Ghana PDF
Collins Owusu Kwaning, Ransford Quarmyne Churchill, Ababio Kwaku Opoku 106-112
The Impact of Banking Consolidation on the Economic Development of Nigeria PDF
Enya Emori, Stephen Nkamare, Ikenna Nneji 113-119
The Impact of Fair Value Measurements on Income Statement: IFRS 13 “an Application Study in Insurance Companies” PDF
Nour Aldeen M. Ghafeer, Abdul Aziz A. Abdul Rahman 120-127
The Role of Microfinance Institutions in Disaster Management A Case Study of Upper West Region -Ghana PDF
Bangniyel Paul, Baba Insah, Clement Nangpiire 128-132
The extent to which the principles of corporate governance in narrowing the expectations gap in Jordan: An analytical study of the views of the external auditors Jordanians PDF
Issa Abdel Aziz AL- Rawashdeh, Ziad jamal Haddad 133-141
The Relationship and effect of Credit and Liquidity Risk on Bank Default Risk among Deposit Money Banks in Nigeria PDF
Ndifon Ejoh, Inah Okpa, Ebong Inyang 142-150

Vol 5, No 15 (2014)

Table of Contents

Articles

A Study into the Financial Sustainability of Offinso Mutual Health Insurance Scheme PDF
Kofi Owusu Yeboah, MOSES KORMEDODA 1-19
An Assessment of Capital Structure Decisions by Small and Medium Enterprises in Kenya PDF
Monicah Muiru, Simon M Kamau 20-27
The Extent of Application the Accounting Concept of the Fair Value in the Jordanian Banks According to the Requirements of the International Accounting Standards PDF
Mohamed Mahmoud bshayreh, Ziad Jamal Haddad, Ibrahim abdalla ahmed al -momany 28-36
Dividend Payout and Performance of Quoted Manufacturing Firms in Ghana PDF
Richard Ndibanla Onanjiri, Thomas Korankye 37-42
Inconsistencies in Sustainability Reports – The Case Suzano PDF
Marcelo de Santana Porte, Eliane Silva Sampaio 43-51
The Effect of Firm’s Market Share Performance on Inclusion in NSE 20 Share Index: A Case Study of Mumias Sugar Company Ltd PDF
Martin O. Opiyo, Alex Kubasu, Simon M. Kamau 52-57
The Impact of Balanced Scorecard to Strengthen the Competitiveness of Industrial Companies PDF
Abdul Aziz A. Abdul Rahman, Nour Aldeen M. Ghafeer 58-72
The Impact of Privatisation on the Performance of Firms in Egypt PDF
Ahmed Sakr 73-81
The Impacts of Ownership Structure on Capital Structure and Firm’s Performance in Nigeria PDF
Ben Ukaegbu, Felix Babatunde Dada 82-89
Bridging the Expectations Gap between Auditors Reports and Requirements of the Financial Community “An Empirical Study Kingdom of Bahrain” PDF
Haris Alani 90-96
Effect of Privatization on Banking Sector Performance in Pakistan PDF
Hamna Shafiq 97-105
Fraud Risk Assessment: A Tool for SME’s to Identify Effective Internal Controls PDF
Geetha A Rubasundram 106-117
Income Tax Department of India: A Summary Assessment PDF
Sanjeeb Kumar Dey 118-127
Financial Sector Development: Evidence from Institutional Reforms in Nigeria PDF
Manasseh, Charles Osondu, Asogwa, Fredrick. O, Attama, Marcellus Ifeanyi 128-141
Islamic Finance as an Alternative for Supplementary Loans in Commercial Banks: A Descriptive and Analytical Study of Alternatives PDF
Mousa almanaseer, Shoish Al Mahamed, Bashar matarneh 142-147
Determinant of Return on Assets and Return on Equity and Its Industry Wise Effects: Evidence from KSE (Karachi Stock Exchange) PDF PDF ()
Muhammad Mubin 148-157
Investors’ Attitude towards Savings in Post Office PDF
K. Senthilkumar 158-175
The Determinants of Financial Covenants on Private Debt: The Case of Listed French Companies PDF
Raja Hached Ismail 176-183
Value Added Tax as a Tool for National Development in Ethiopia PDF
Dasalegn Mosissa Jalata 184-190
Effect of Oil Price Movement on Stock Prices in the Nigerian Equity Market PDF
Chukwunonso T. Okany 191-205

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

 

IISTE News

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Vol 5, No.9, No.10, No.11, No.12, No.13, No.14 (2014) Research Journal of Finance and Accounting

Vol 5, No 14 (2014)

Table of Contents

Articles

An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco PDF
Omar Taouab, Khalifa Ahsina, Taoufiq Daghri 1-5
Corporate Governance Mechanisms and Web-Based Investor Relations Activities: an Empirical Examination on Companies Listed in Abu Dhabi Stock Exchange PDF
Amer “Mohammad Jaser” Qasim 6-14
Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial Performance PDF
Yusuf Ibrahim Karaye, Zuaini Ishak, Noriah Che-Adam 15-19
Operation of Credit Union Schemes as a Strategy for Meeting the Financial Expectations of the Marginalised: The Case of Ho Municipality Credit Unions in Ghana PDF
Simon Amegashie-Viglo, Justice Ahorlu 20-33
Empirical Analysis of the Relationship between Stock Market Returns and Macroeconomic Indicators in Nigeria PDF
Peter Ifeanyichukwu Ali, Akujuobi, A.B.C 34-40
The Results of Applying the Principles of Corporate Governance in Corporations Listed on the First Market in the Amman Stock Exchange PDF
Nidal Al Ramahi, Enas Alaboud, Walid Owais, Khalil AlRefae, Yousef Shahwan 41-53
Government Spending and National Income: A Time Series and Panel Analysis for Nigeria, Ghana and South Africa PDF
Felix Olurankinse, R. Santos Alimi 54-61
The Imperatives of Innovative Sources of Development Finance: Evidence from Nigeria PDF
Ajayi Oziomobo Dada, Md Shamimul Azim, Mir Salim Ullah 62-66
Loan Default Rate and its Impact on Profitability in Financial Institutions PDF
Evans Brako Ntiamoah, Emmanuel Oteng, Beatrice Opoku, Anthony Siaw 67-72
Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information PDF
Ali Ahmad Diab Mssadeh, Othman Hussein Othman, Ahmad Adel Jamil AbdAlla 73-79
Working Capital Management and the Performance of Selected Quoted Manufacturing Companies in Nigeria (2000-2009) PDF
Rafiu O. Salawu, John A. Alao 80-92
The Extent of Contribution of Coso Report in Improving the Internal Control at the Industrial Companies at Amman Stock Exchange PDF
Abdallah abedalqader silmi, Saher mohammad M. adous, Aiman mahmoud abu hamour 93-102
X-Efficiency of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, Lyaga Sheila Sakina, Benedict Mangobe Wafubwa 103-116
Managerial Skills and Technical Efficiency of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, Nzioka Nicholas Kising’u, Benedict Mangobe Wafubwa 117-135
The Causal Relationship between Interest Rates and Foreign Exchange Rates in Kenya PDF
Sifunjo E. Kisaka, Joseph Wambua Kithitu, Hellen Murugi Kamuti 136-151
The Relationship between Enterprise Risk Management (ERM) and Organizational Performance: Evidence from Nigerian Insurance Industry. PDF
Musa A. Obalola, Thomas I. Akpan, Olufemi, A. Abass 152-160
Inconsistency in the Adoption of IFRS by Nigerian Microfinance Banks PDF
Abuh Adah 161-167
Capital Structure and Firm Performance: Evidences from Commercial Banks in Tanzania PDF
Erasmus Fabian Kipesha, James, Josephine Moshi 168-178
The Effects of the Intensity of Firm’s Intangible Assets on the Volatility of Their Stock Prices PDF
Alexander Owiredu, Moses Oppong, Ransford Quarmyne Churchill 179-185

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Vol 5, No 13 (2014)

Table of Contents

Articles

A Survey of Credit Risk Management Techniques Used by Microfinance Institutions in Kenya PDF
Sifunjo E. Kisaka, Robert Silikhe Simiyu 1-18
A Critical Narrative on the Theories of Money PDF
Ebney Ayaj Rana 19-25
Development Finance Institutions in Nigeria: Structure, Roles and Assessment PDF
Adesoye, A. Bolaji, Atanda, Akinwande A. 26-31
Impact of Exchange Rate on Balance of Payment: An Investigation from Pakistan PDF
Nawaz Ahmad 32-42
The Impact of Microfinance on Living Standards, Empowerment and Poverty Alleviation of the Poor People in Ethiopia, A Case Study in ACSI PDF
Asmamaw Yigzaw Chirkos 43-66
The Relationship between Regulatory Inconsistencies and Nigerian Banking Industry PDF
chude, Nkiru Patricia, chude Daniel Izuchukwu 67-75
Composition of Ethiopian Domestic Revenues and Tax Buoyancies (1975-2013) PDF
Delessa Daba 76-82
The Effect of Dividend Bubble on Share Price: Evidence from KSE-30 Index PDF
Arslan Iqbal 83-87
Investigating the Impact of Merger & Acquisition on Post Merger Financial Performance (Relative & Absolute) of Companies (Evidence from Non-Financial Sector of Pakistan) PDF
Khurram Ashfaq 88-101
The Role of Microfinance Institutions in the Development of Small and Medium Size Businesses in Ethiopia, A Case Study in Amhara Credit and Saving Institutions PDF
Asmamaw Yigzaw Chirkos 102-117
Impact of Financial Literacy on Saving-Investment Behavior of Working Women in the Developing Countries PDF
Javed Iqbal Bhabha 118-122
Understanding the Use of Balanced Scorecard in the Context of State-Owned Enterprises in Developing Countries: A Case from Ghana PDF
Samuel Nana Yaw Simpson, Francis Aboagye-Otchere 123-131
Theory of Behavioral Finance and Its Application to Property Market: A Change in Paradigm PDF
Saba Amin, Syed Shahzaib Pirzada 132-139
Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement PDF
EGBUNIKE, FRANCIS CHINEDU, OGBODO, OKENWA C.Y., ONYALI, CHIDIEBELE INNOCENT 140-153
An Analysis of the Reverse Weekend Anomaly at the Nairobi Securities Exchange in Kenya PDF
Sifunjo E. Kisaka, Cherutoi, Elima Kimonda, Hellen Murugi Kamuti, Benedict Mangobe Wafubwa 154-165
Banking Sector Reform In Nigeria: A Regulatory Imperative For A Sustainable Banking Industry PDF
C.M. Ojong, A. Ekpuk, A. Ogar, E.G. Emori 166-189
Organizational Culture and Financial Reporting Practices in Nigeria PDF
Egu U. Inah, Arzizeh T. Tapang, E. E. Uket 190-198

Vol 5, No 12 (2014)

Table of Contents

Articles

An Empirical Analysis of Management Attitude towards Risk and Credit Management PDF
Evans Brako Ntiamoah, Priscilla Oforiwaa Egyiri, Diana Fiaklou, Anthony Siaw 1-6
The Impact of Capital Adequacy on Deposit Money Banks’ Profitability in Nigeria PDF
Ndifon Ojong Ejoh, Ubana Ubi Iwara 7-15
Corporate Capital Structure and Firm’s Market Value in Nigeria PDF
Lambe Isaac 16-31
Corporate Governance and Sustainable Banking Sector: Evidence from Nigeria PDF
Adeyemi Babalola, Oluwaseyi Ayodele Adedipe 32-43
Role Domination of Service Assurance in Internal Audit Process PDF
Dwi Hariyanti, Made Sudarma, Unti Ludigdo, Ali Djamhuri 44-52
Effect of Mobile Money Transactions on Financial Performance of Small and Medium Enterprises in Nakuru Central Business District PDF
Bernard Ngaruiya, Mary Bosire, Simon M. Kamau 53-58
Intellectual Capital Management and Reporting in Jordanian Universities PDF
Walid Omar Owais 59-69
Earning Management in Jordanian public Shareholding Service Companies and Influential Factors PDF
Kholoud daifallah hmoud Al qallap 70-80
The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance PDF
Cecilia Lelly Kewo 81-87
Accrual Quality and Stock Price Informativeness: Evidence from India. PDF
Gregory D Lyimo 88-95
Predicting Credit Default among Micro Borrowers in Ghana PDF
Kwame Simpe Ofori, Eli Fianu, Kayode Omoregie, Nii Afotey Odai, Francis Oduro-Gyimah 96-104
Inward Remittances and Economic Growth in Sub-Saharan African Countries: Application of Panel Cointegeration Approach PDF
Mustapha Saidi Atanda, Ogboi Charles 105-115
Risk Management & Corporate Governance Characteristics in the Malaysian Islamic Financial Institutions PDF
Mohd Danial Afiq Khamar Tazilah, Rashidah Abdul Rahman 116-127
Strategic Financial Management and Nigeria’s Non-Oil Export Boost: Unit Root – Causality Treat PDF
Prince Umor C. Agundu, Chukwuemeka Anyamaobi 128-135
Effects of Dividend Policy on Firm’s Financial Performance: Econometric Analysis of Listed Manufacturing Firms in Kenya PDF
Charles Yegon, Joseph Cheruiyot, Jane Sang 136-144
The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in Kenya PDF
Charles Yegon, Jane Sang, Joseph Kirui 145-154
Bank Liquidity Risk and Performance: An Empirical Study of the banking system in Jordan PDF
Saleh Taher Alzorqan 155-164
The Factors Affecting in Narrowing the Audit Expectations Gap from the Viewpoint of the Investors in Jordan PDF
Hasan Flayyeh Al qtaish 165-180
An Assessment of Financial Literacy on Loan Repayment by Small and Medium Entreprnuers in Ngara, Nairobi County PDF
Tom Ongesa Nyamboga, Benson Omwario Nyamweya, Abdi Moulid Abdi, Felistus Njeru, Gongera Enock George 181-192
Determinants of Corporate Financial Distress: Case of Non-Financial Firms Listed in the Nairobi Securities Exchange PDF
Tom Ongesa Nyamboga, Benson Nyamweya Omwario, Antony Murimi Muriuki, George Gongera 193-207
Accounting Information System Framework for NPO (A Case Study on Children Development Centers Salatiga Cluster) PDF
Endang Haryani, Titin Pranoto 208-213
The Effect of Judgmental/Subjective Measures on Implementing Balanced Scorecard in Bahrain Firms PDF
Ali G. S. Mahmoud 214-222
External Audit Services Quality and Client Satisfaction: Evidence from Jordan PDF
Fawzi Al Sawalqa 223-236

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Vol 5, No 11 (2014)

Table of Contents

Articles

Analysis of Factors Affecting Tax Compliance in Real Estate Sector: A Case of Real Estate Owners in Nakuru Town, Kenya PDF
Paul Muoki Nzioki, Osebe Rawlings Peter 1-11
Expense or Capitalize R&D – SFAS 2 Revisited PDF
Gurprit S. Chhatwal 12-24
Factors Affecting the Level of Voluntary Accounting Disclosure on Annual Financial Statements: “Applied Study on Jordanian Industrial Shareholding Companies” PDF
Aiman mahmoud abu hamour, Abdallah abedalqader silmi, Saher mohammad M. adous 25-33
Analysis of Factors Influencing Access to Credit Services by Women Entrepreneurs in Kenya PDF
John Gakuu Karanja, Anthony Kiragu Mwangi, Samuel Ngigi Nyakarimi 34-41
A Literature Review of Fraud Risk Management in Micro Finance Institutions in Ghana PDF
Akwasi A. Boateng, Gilbert O. Boateng, Hannah Acquah 42-51
Hedge Accounting as a Strategic Tool inFinancial Risk Management: A Review PDF
Firas Aziz M. Jawad, Xinping Xia, Maher A. H. Alshamam, Qussay A. Alnuaimi 52-59
Income Inequality by Income Sources in Eastern Senatorial District of Kogi State PDF
Cletus Usman Idoko, N.I. Ikpeze 60-67
A Modern Theory to Analysis of Break-Even Point and Leverages with Approach of Financial Analyst PDF
Meysam Kaviani 68-76
A Study on Financial Performance of Restructured or Revived SLPEs in Kerala PDF
Haseena Jasmine C K 77-83
Government Expenditure Management and Control in Ethiopia PDF
Abdu Muhammed, Melesse Asfaw 84-92
Impact of Capital Structure on Firm’s Financial Performance: Evidence from Food Sector of Pakistan PDF
Farida Khanam, Shagufta Nasreen, Syed Shahzaib Pirzada 93-105
The Role of Financial Literacy in Promoting Children & Youth Savings Accounts: A Case of Commercial Banks in Kenya PDF
Kubasu Alex, Ayuo Amos 106-110
Determinants of Super Store Customer Satisfaction in Pakistan PDF
Arbab Arshad, Hazoor Muhammad Sabir, Muhamad Zia ul Haq 111-116
Impact of Quality, Advertisement and Company Image on Brand Loyalty in CMPAK (ZONG) PDF
Numair Ahmad Sulehri 117-123
Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information PDF
Meiryani . 124-132
Why Oil and Gas Development Company Limited (OGDCL) Should Not Be Privatized PDF
Nazik Hussan 133-142
A Comparative Study: Intensity of Pakistan-China Inflation a Multi-Components Regime PDF
SHAFQAT NADEEN 143-147
Overconfidence and Loss Aversion in Investment Decisions: A Study of the Impact of Gender and Age in Pakistani Perspective PDF
Tahira R. Hassan, Wajiha Khalid, Abirah Habib 148-157
Antecedents of Growth in Market Share of Samsung, a Financial Analysis PDF
Muhammad Omair, Huzaifa Amin, Rana Umar Farooq 158-163
Association of Group, Lender, and Socio-Economic Factors with Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), Ethiopia PDF
Tesfaye Ginbare Gutu 164-181
Determinants of Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), Ethiopia PDF
Tesfaye Ginbare Gutu 182-198
The Real Exchange Rate of Oil Exporting Countries: An African Experience PDF
Odeyemi Gbenga .A 199-209
Impact of Working Capital Management on Firm’S Profitability PDF
Shagufta Nasreen 210-222
A Critical Analysis of Equity ownership Structure on Firm’s Performance: Case of Publicly Listed Companies in Kenya) PDF
Gongera Enock George, Tom Ongesa Nyamboga 223-237
Achieving Optimal Investment Portfolio Using Dynamic Programming PDF
Ben Apau-Dadson, Iddrisu Wahab Abdul, Joseph Dadzie, Martin Owusu Amoamah 238-246

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Vol 5, No 10 (2014)

Table of Contents

Articles

Ineffective National Security Administration: The Implication on Foreign Direct Investment (FDI) in Nigeria PDF
Akinde M.A., Yusuff M.A. 1-9
Aligning Performance Measurement System with Lean Manufacturing Enterprise PDF
Haitham Salahudin, Hanafi Zaki 10-20
The Effect of Automation on Trading Volumes of Listed Companies at the Nairobi Securities Exchange, Kenya PDF
Robert Silikhe Simiyu, Silas Menge Osero, Fredrick Odoyo 21-33
What Are the Implications of Working Capital Management on Liquidity Risk? A Case of Listed Commercial Banks in Kenya PDF
James Gitau Kimani, Benson Onguso Nyangau, Robert Mugo Karungu, Kibet Kirui 34-49
Financial Development and Inflation Nexus in Nigeria: Evidence from ARDL Bounds Testing PDF
Chindo Sulaiman 50-56
The Effect of using Analytical Procedures by External Auditors on the Quality of External Auditing from the Perspective of Jordanian External Auditors PDF
Mohamed Mahmoud bshayreh 57-64
The Factors Effected in the Internal Control Systems at the Private Hospitals in Jordan PDF
Mohammed Sadeq Hammed Rababa’h 65-73
MSMEs Access for Finance in Zambia PDF
Chera E. Deressa 74-81
The Effect of Fund Size on Performance:The Evidence from Active Equity Mutual Funds in Thailand PDF
Nopphon Tangjitprom 82-86
The Impact of Bank Credit on the Growth of Nigerian Economy: A Co Integration Approach PDF
Modebe Nwanneka Judith, Ugwuegbe, S. Ugochukwu, Ugwuoke R.O 87-95
The Impact of Disaggregated Components of External Debt on the Economic Development of Nigeria (1969-2011) PDF
Kanu, Success Ikechi, Anyanwu, Felicia Akujinma, Osuji, John Ibeawuchi 96-106
The Relationship of the Stock Market Prices on Exchange Rate and Market Capitalisation: the Case Dar es Salaam Stock Exchange in Tanzania PDF
Iddi. Salum Haji, Wei Jianguo 107-112
Practice Management Analysis of Profit before and after Application of Income Tax Law No. 36 Of 2008 PDF
Respati Dian Cahya, Gugus Irianto, Bambang Purnomosidhi 113-123
The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia PDF
Arik Susbiyani, Bambang Subroto, Sutrisno ., Bambang Purnomosidhi 124-130
The Nexus between Corporate Social Responsibility and Financial Performance in Nigeria PDF
Damagum Yau Mohammed, Zik-Rullahi , Ahmed Abubakar 131-137
East African Community (EAC) And Uganda’s Tax Revenue PDF
Peter Babyenda, Rebecca Afua Klege 138-144

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

Vol 5, No 9 (2014)

Table of Contents

Articles

A Philosophical Thought on Sustainability Accounting PDF
I Putu Sudana, Eko Ganis Sukoharsono, Unti Ludigdo, Gugus Irianto 1-10
Causality of Audit Expectation Gap and Corporate Performance in Nigeria PDF
Ogbonna, Gabriel Nkwazema, Appah, Ebmobowei 11-21
Monthly Stock Market Seasonality: The Nigerian Evidence PDF
Oba Efayena 22-34
Impact of Agent Banking on Performance of Deposit Money Banks in Nigeria PDF
Chude, Nkiru Patricia-Nezianya, Chude, Daniel Izuchukwu 35-40
The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq PDF
Talal A. Al- Kassar, Mahmoud Al-Wadi, Alexander Dawoody 41-52
Are Microfinance Banks Important in Deposit Mobilisation in Nigeria? PDF
Ogunleye, Akin George, Akanbi Bosede Esther 53-57
Surveying of the Relationship between Investment Level and Corporate Governance Mechanisms with Firm Value PDF
Taha Bahrami, Rasoul Baradaran Hasanzadeh, Vahab cheshmpanam 58-67
The Allusions of Behavioral Finance PDF
Muhammad Naveed, Syed Taimoor Hassan, Tehseen Azhar, Sumra Latif, Muhammad Mubin, Kashif Qadri 68-75
Coordination and Cooperation between Internal and External Auditors PDF
Khaled Ali Endaya 76-80
Corporate Governance Practices and Earnings Management in Islamic Banking Institutions PDF
Faouzi Mohamed Hamdi, Mohamed Ali Zarai 81-96
Effect of Asset Structure on Value of A Firm: A Case of Companies Listed in Nairobi Securities Exchange PDF
Dennis Nyamasege, Walter Bichang’a Okibo, Andrew S. Nyang’au, Peterson Obasi Sang’ania, Henry Omosa, Charles Momanyi 97-102
Portfolio Diversification and Selectivity Performance of Fund Managers in India – A Study of Select Equity Funds PDF
Ch. Usha Rekha 103-110
The Effect of Managerial Overconfidence on Profit Smoothing Evidence from Tehran Stock Exchange PDF
Ehsan Kermani, Esmaeel Farzaneh Kargar, Eesa Zarei 111-118
The Traditional Theoretical View of Preference Theory PDF
Ondabu Ibrahim Tirimba, Peris Kinyua Wangari 119-123
Association between Ownership Structure and Accounting Conservatism PDF
KhadijehMohammadi Siyaparani, Behzad HassannezhadKashani 124-130
Capital Structure, Liquidity Position and Their Impact on Profitability: A Study of Listed Telecommunication Firms in Colombo Stock Exchange (CSE), Sri Lanka PDF
Velnampy. T, Vickneswaran Anojan 131-139
The Impact of Attitudes towards Saving, Borrowing and Investment on the Capital Accumulation Process in Kenya: An Application of the Theory of Planned Behavior PDF
Sifunjo E. Kisaka 140-151
The Effects of Capital Structure on Firm’s Profitability: Evidence from Kenya’s Banking Sector PDF
Charles Yegon, Joseph Cheruiyot, Jane Sang, P.K. Cheruiyot 152-159
Effects of Financial Risk Management on Firm’s Profitability: Panel Data Econometrics of Selected Micro-Financial Institutions in Kenya PDF
Charles Yegon, Jane Sang, P.K. Cheruiyot 160-169

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Vol 5, No 6 (2014) Research Journal of Finance and Accounting

Vol 5, No 6 (2014)

Table of Contents

Articles

The Impact of Management Control Systems on Limiting Fraudulent Practices in Manufacturing Companies PDF
Tariq Hani Mohammed Dorgham, Nabil Bashir Al-Halabi, Mohammed Musa Shanikat 1-14
Assessment of the Effectiveness of Ghanaian Micro-Finance Institutions in Promoting Entrepreneurs in Accra Metropolis PDF
Akwasi A. Boateng, Gilbert O. Boateng 15-22
Audit Firm Characteristics and Auditing Quality: The Nigerian Experience PDF
Augustine, O. Enofe, Chijioke Mgbame, Oba Efayena, Jonathan Edegware 23-34
Capital Structure and Performance Evaluation in Manufacturing Sector: A Case Study of Selected Quoted Companies in the Nigeria Stock Exchange (NSE) PDF
Ehiedu Victor Chukwunweike, Osiegbu, Patrick I. 35-40
Determinants of Profitability of Listed Commercial Banks in Developing Countries: Evidence from Malawi PDF
Andrew Munthopa Lipunga 41-49
Payment of Severance Benefits to the Redundant Staff of Federal Civil service of Nigeria – Carrot or Stick? PDF
Ezuwore C. N Obodoekwe, Alio Felix Chukwubuzo 50-57
Evaluation of Non-Oil Contribution in Export Financing the Development of Nigeria’s Economy: An Empirical Analysis of Export Processing Zone PDF
Ezeudu, Ikenna Jude 58-63
Financial Modeling in Non-Profit Organizations: The Cost-Volume-Profit Approach PDF
Henry Osahon Osazevbaru 64-71
Banking Sector Reform: An Approach to Restoring Public Confidence on the Nigerian Banking Industry PDF
Ugwuanyi, Georgina Obinne, Amanze, Patience George 72-81
Investigating the Relationship between Aggregate Savings and Investment in Namibia: A Causality Analysis PDF
Cyril Ayetuoma Ogbokor, Oscar Andiya Musilika 82-89
Ethical and Cultural Issues in Accounting and Finance PDF
Mgbodille, C. C., Onah, Clement . E. 90-95
Recapitalization Reform and Banks’ Performance – Empirical Evidence from Nigeria PDF
D.C. OLEKA, C.C. MGBODILE 96-101
The Extent of Using Financial and Non-Financial Measures in Evaluating Branches Performance of Commercial Banks in Jordan A field Study According to Internal Auditors Viewpoint PDF
Naser Yousef Alzoubi 102-108
The Commitment of Audit Committees to Their Tasks and Failure from the View of Managers of Internal Audit Departments in Public Shareholding Companies in Jordan PDF
Talal Souliman Jrairah, Suleiman Hussien Al-Beshtawi 109-122
Do Mergers and Acquisitions Vacillate the Banks Performance? (Evidence from Pakistan Banking Sector) PDF
Muhammad IrfanShakoor, Muhammad Nawaz, Muhammad ZulqarnainAsab, Waseem Ahmed Khan 123-137
The Effect of Group Affiliation on Decisions to Pay Dividends in the Tehran Security Exchange PDF
HAMID BIRJANDI, COBRA MASOOMI POOR, ROGHAYE SAMADI, SIAMAK MOHAMMADI POOR 138-143
Managerial Commitment towards Shareholder’s Value: An Empirical Study on Listed Cement Firms of Pakistan PDF
Muzammil Hanif 144-148
The Impact of Cash Flow Ratio on Coparate Performance PDF
Eyisi A. S., Okpe I.I 149-158
Competition in the Financial Sectors: Identifying Sectoral and Systemic Fallows for the Financial Sector of the Economy PDF
OSHO, Augustine E 159-166
Empirical Test of the Dividend Policy Irrelevance Hypothesis in the Nigerian Context PDF
Adolphus J. Toby 167-178
Microfinance Institutions’ Efficiency in the MENA Region: a Bootstrap-DEA approach PDF
Ines Ben Abdelkader, Salem Hathroubi, Mohamed Mekki Ben Jemaa 179-191
The Effect of Ownership Structure on Share Price Volatility of Listed Companies in Amman Stock Exchange PDF
Khaled Abdulwahab Alzeaideen, Sara Zakaria AL-Rawash 192-201

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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Vol 4, No 17 (2013) Research Journal of Finance and Accounting

Vol 4, No 17 (2013)

Table of Contents

Articles

Adaptation of Thai Insurance in Light of Natural Disasters: an Investigation of Developments in Major Rice Crop Insurance Applying the Area-Yield Approach PDF
Krittiya Duangmanee, Erik Fransen 1-10
An Empirical Analysis of the Benefits of Cashless Economy on Nigeria’s Economic Development PDF
Ebipanipre Gabriel MIESEIGHA, Uyoyou Kingsley OGBODO 11-16
Capital Adequacy Ratio and Banking Risks in the Nigeria Money Deposit Banks PDF
Abba, Gabriel Ogere, Zachariah Peter, E.E Inyang 17-25
Capital Budgeting Practices In Emerging Market Economies: Evidence From Listed Ghanaian Firms PDF
Antwi Nana Kofi Tufuor, James Ntiamoah Doku 26-35
Customer Awareness and Satisfaction of Islamic Retail Products in Kuwait PDF
Ghassan F. Abu Alsoud, Mohammad Khairi al sheikh abdallah 36-52
Determinants of Fiscal growth in Jordan PDF
Mahmoud. I.Nour 53-62
Evaluation of Fraud and Internal Control Procedures:Evidence from Two South East Government Ministries in Nigeria PDF
Eze, Joseph C, Ani Wilson 63-70
Firm Characteristics and the Extent of Voluntary Disclosure: The Case of Egypt PDF
Mohamed Moustafa Soliman 71-80
Distress Risk and Stock Returns in An Emerging Market PDF
Usama Saleem Malik, Muhammad Aftab, Umara Noreen 81-85
The Effect of International Human Resource Management Practices on Military Assignment Effectiveness among Leaders Deputed on United Nations Missions PDF
Fayez Hamed Al Shdaifat, Subramaniam Sri Ramalu, Chandrakantan Subramaniam 86-90
Empirical Analysis of the Impact of Post-Merger on Nigerian Banks Profitability PDF
Odetayo T.A, Sajuyigbe A.S, Olowe S.O 91-97
Nigeria-China Trade Relations: Implication on the Nigerian Domestic Economy PDF
Tajudeen. J. AYOOLA 98-104
Application of Forensic Accounting: A Tool for Confidence in Auditors’ Reports PDF
Oluwagbuyi Olusola Luke 105-110
An Empirical Analysis of Efficiency of the Nigerian Capital Market PDF
Fapetu, Oladapo, Adesina, Joseph Ayowole 111-117
Overview Facility Management Financing in the Construction Industry in Accra, Ghana PDF
Okae Adow, A-A. M. 118-121
Present Status of Corporate Environmental Accounting (CEA) in Bangladesh: A Study Based on Some Selected Textile Companies PDF
Md. Ali Arshad Chowdhury, Md. Kowsar Hamid 122-129
Recovery of Cost of Electricity Supply in the Nigerian Power Sector PDF
Grace N. Ofoegbu, Steve E. Emengini 130-141
Trend Analysis of the Effect of Capital Base Requirement on Profit Generating Capacity and Operational Efficiency of Selected Commercial Banks in Nigeria PDF
Oyedokun Agbeja 142-153
Stock Market Capitalization and Economic Growth in Ghana PDF
Ransford Quarmyne Churchill, Peter Arhenful, William Agbodohu 154-165
The Effect of Earnings Announcement on Share Prices in Ghana: A Study of Ghana Stock Exchange PDF
Paul Quaisie Eleke-Aboagye, Ebenezer Opoku 166-186
An Appraisal of Sale-Leaseback Transaction in Nigeria Property Market PDF
Esther Oromidayo Thontteh 187-192
Predicting the Future Accounting Earnings: Empirical Evidence from the Palestine Securities Exchange PDF
Zahran “Mohammad Ali” Daraghma 193-203
Explaining the Determinants of Trade Credit: An Empirical Study in the Case of Saudi Arabian’s unlisted Firms PDF
Mohammed Saleh Al Dohaiman 204-212
Divisional Performance Evaluation Tools Employed by Indigenous Ghanaian Banks PDF
Kofi Opoku-Asante 213-218
The Moderating Role of Bank Performance Indicators on Credit Risk of Indian Public Sector Banks PDF
Siraj K. K., Sudarsanan Pillai P, Rajitha Kumar S. 219-226

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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Vol 4, No 11 (2013) Research Journal of Finance and Accounting

Vol 4, No 11 (2013)

Table of Contents

Articles

Social and Environmental Accounting: The Challenges of Implementation in Oil Prospecting Companies in the Niger Delta States of Nigeria PDF
OYADONGHAN KEREOTU JAMES, EZE PETER GBALAM 1-6
Determinants of Abnormal Returns on the Ghana Stock Exchange PDF
Yakubu Awudu Sare, Sampson Vivian Esumanba 7-16
The Impact of Implementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems PDF
Siamak Nejadhosseini Soudani 17-27
Demographic Profile of the Customers and Their Level of Satisfaction: A Study on Islami Bank Bangladesh Ltd. (IBBL) PDF
S.M. Zahidur Rahman, Md. Shariful Islam, Tahmina Akter 28-38
Information Technology and Financial Reporting By Deposit Money Bank in Nigeria: An Empirical Study PDF
Lawrence Imeokparia 39-47
The Italian Unlisted Companies’ Earnings Management Practices: The Impacts of Fiscal and Financial Incentives PDF
Simone Poli 48-60
The Application of Real Estate as Loan Collateral in Nigeria’s Banking Sector PDF
Chukwuma C. Nwuba, Uche S. Egwuatu, Babatunde M. Salawu 61-70
Strategic Cost Management as a recession survival tool in the Nigerian Manufacturing and Financial Service Industries PDF
Oyewo Babajide Michael 71-81
Food inflation in Bangladesh: causes and consequences PDF
Sanjoy Kumar Saha 82-90
Environmental Auditing and Sustainable Development in Nigeria PDF
Enofe Augustine, Mgbame Chijioke, Obazee Uyioghosa, Edeoghon Otivbo 91-97
A Study into the Utilization of the District Assemblies? Common Fund in the New Juaben Municipality PDF
Francis Gyebi, Matilda Selikem Novieto, Frederick Narh 98-106
Accounting Education and Accountancy Profession in Jordan: The Current Status and the Processes of Improvement PDF
Mahmoud Nassar, Husam Al-Khadash, Osama Mah’d 107-119
Effect of Managerial Ownership, Financial Leverage, Profitability, Firm Size, and Investment Opportunity on Dividend Policy and Firm Value PDF
Dwita Ayu Rizqia, Siti Aisjah, Sumiati . 120-130
Audit Quality and Auditors Independence in Nigeria: An Empirical Evaluation PDF
A. O. Enofe, C. Nbgame Okunega, E. C, Ediae, O. O. 131-138
Effect of Intellectual Capitals on Employee Productivity of Banks in Developing Economies: The Nigeria Experience PDF
Michael Chidiebere Ekwe 139-148
Audit Report and Going Concern Assumption in the Face of Corporate Scandals in Nigeria PDF
Augustine, O. Enofe, Chijioke Mgbame, Sunday Otuya, Christopher Ovie 149-155
Human Resources Accounting Disclosures in Nigeria Quoted Firms PDF
Augustine, O. Enofe, Chijioke Mgbame, Sunday Otuya, Christopher Ovie 156-161

Paper submission email: RJFA@iiste.org

ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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