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

Paper submission email: RJFA@iiste.org

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

 

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

Paper submission email: RJFA@iiste.org

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

 

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

Paper submission email: RJFA@iiste.org

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

 

Paper submission email: RJFA@iiste.org

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

 

Vol 6, No.7 and No.8 (2015) Research Journal of Finance and Accounting

Vol 6, No 7 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Quality and Audit Fees: Evidence from Pakistan PDF
Muhammad Moazam Khan, Anwar ul Haq 1-11
Reaction of Banks and Insurance Companies’ Stocks to Acts of Terrorism – An Event Study Approach PDF
Alex E. Osuala, Uchenna N. Anyanwu, Alexanda O. Kalu 12-17
Working Capital Management and Profitability: A Study on Cement Industry in Bangladesh PDF
Md. Ariful Hoque, Md. Amin Mia, S.M. Rakibul Anwar 18-28
The Working Pillars of the Internal Audit Committees in Improving the Financial Performance of the Jordanian Commercial Banks PDF
SALEH Mohammad ALSAYYED 29-38
Agricultural Finance Constraints and Innovative Models Experience for Ethiopia: Emprical Evidance from Developing Countries PDF
Aderaw Gashayie, Manjit Singh 39-49
An Examination of Some Selected Factors Influencing Adoption of Internet Banking among Undergraduate Students in Oyo Town, Nigeria PDF
Olawepo, Gabriel Tejumola, Akanbi, Paul Ayobami 50-56
Size, P/E Ratio and Equity Stock Returns in Pakistan PDF
Aima Razzaq Mahawish Rehman, Abdul Qadeer Asif Razzaq 57-67
The Survey of Relationship between Institutional Shareholders Percentage of Governmental Sector as One of Ownership Structure Criteria by Profit Smoothing in Accepted Companies in Tehran Stock Exchange PDF
Bahar Dastaran, Faezeh Khodabandeh, Hamid Reza Amiri 68-74
Impact of Financial Leverage on Firms’ Profitability: An Investigation from Cement Sector of Pakistan PDF
Nawaz Ahmad Atif Salman, Aamir Firoz Shamsi 75-80
Interaction of Complex Investment Constraints and Diversification on Portfolio Efficiency in the Soft Drink Industry in Western Kenya PDF
Abuga Vitalis Mogwambo, M.S. Mukras David O. Oima, Grace K. Otanga 81-92
Liquidity-Profitability Trade-off in Commercial Banks: Evidence from Tanzania PDF
Mosses Mwizarubi Harjit Singh, Sadananda Prusty 93-100
Positivity Preserving Schemes for Black-Scholes Equation PDF
Mohammad Mehdizadeh Khalsaraei, Reza Shokri Jahandizi 101-105
Review of Capital Budgeting Techniques and Firm Size PDF
Nadia Umair 106-112
Investigate the Effect of the Financial Position Diagnosis, Performances Diagnosis and Cash Flow Diagnosis on the Firm Value in listed companies of Stock Exchange PDF
Ramin Bashir Khodaparasti, Nasrin Rasouli, Rahim Abedi 113-122
Tax Assignment: Theory Nexus Practice in Australia, Canada, Germany, Ethiopia and Switzerland: Review PDF
Alene Agegnehu Ayele Behaylu 123-127
Structured Agriculture Input Finance Product Challenges in Uganda: A Case of Standard Chartered Bank PDF
Patrick Ocailap Enotu Nixon Kamukama, Bazinzi Natamba 128-138
Tax Appeal Tribunal Jurisdiction: Analitical Discuss on the Two Conflicting Decision of the Federal High Court PDF
Mohammed Bashir Tanko 139-142
Tax Law Enforcement: Practice and Procedure PDF
Mohammed Bashir Tanko 143-147
Working Capital Management and Firm Profitability: Evidence from Nigerian Quoted Companies PDF
AKINDELE Jamiu A, ODUSINA, Ayokunle O 148-153
Relationship between Working Capital Management and Profitability of Cement Companies in Kenya PDF
Francis Ofunya Afande 154-182
The Impact of Military Spending on Economic Growth: Evidence from the US Economy PDF
MASOUD ALI KHALID, MUNADHIL ABDUL JABAR ABDUL RAZAQ 183-190
Adequacy of Minimal Capital Requirements for Life Insurance Companies in Kenya PDF
Samuel M. Ngugi, Francis Ofunya Afande 191-212
Macro-Economic Determinants of Travel and Leisure Sector: A Co-integration Analysis From Turkey PDF
Tuba Sevil, Alp Polat 213-223
Worldwide Adoption of International Financial Reporting Standards (IFRSs) PDF
Naif Mansour M. Mathkur 224-233
The Influence of Tax Decentralisation Applying to the Flypaper Effect in Regencies Municipality in Indonesia PDF
Sudrajat . 234-238
Oil and Gas Accounting in the Nigerian Petroleum Industry PDF
ThankGod C. Agwor 239-246
Analysis of Financial Performance of Income Generating Activities in Public Higher Learning Institutions: Experience from Egerton University, Kenya PDF
Samuel M. Murage, Samuel O. Onyuma 247-254
Insuring Disaster Risks in Tanzania: Challenges and Opportunities PDF
Tumaini yarumba, Stephen Mbuligwe, Fredrick Salukele 255-261

 

Vol 6, No 8 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI) PDF
Wawan Purwanto 1-6
Capital Structure and Financing Decision: Industry-Base Debt-Equity Ratio in Bangladesh PDF
Kazi Tashkin Huda 7-11
Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia PDF
Lesi Hertati 12-18
Contribution of Microfinance Banks to the Development of Small and Medium Scale Enterprises in Nigeria PDF
Emmanuel S. Akpan, Ikenna D. Nneji 19-28
Demand for Insurance under Rank Dependent Expected Utility Model PDF
Lassad Ben Dhiab 29-36
Determinants of Financial Performance of Jordan Islamic Bank PDF
Hussein Mohammad Samhan, Abdullah Yusri AL-Khatib 37-47
Rationality Building in Internal Audit Practice as Domination Exemption of Internal Auditor Role PDF
Dwi Hariyanti 48-53
Earnings or Dividends: Which had More Predictive Power? PDF
Oladayo Oduwole 54-60
The Expectation Gap in Auditing PDF
Naif Mansour M. Mathkur 61-68
Firm Characteristics and Capital Structure Decision: Evidence from Seafood Processing Enterprises in the South Central Region of Vietnam PDF
Nguyen Thanh Cuong, Nguyen Hong Thang 69-84
Impact of Tax Reforms on Revenue Generation in Lagos State: A Time Series Approach PDF
Taiwo Olufemi Asaolu, Samson Olawale Dopemu, James Unam Monday 85-96
Implications of XBRL Adoption in Nigeria: Perception of Professional Accountants PDF
Adebimpe Umoren, Ofonime Jeremiah 97-103
The Market Reaction and Income Smoothing (Case Study on Listed Company in LQ 45 Indonesian Stock Exchange) PDF
Harnovinsah ., Poppy Indriani 104-112
Do Banks Steer Economic Growth in Emerging Markets? Empirical Evidence from Zimbabwe PDF
Tafirei Mashamba, Rabson Magweva 113-120
Studying of the Attitudes for the Industrial Companies towards the Implementation of Business Process Re-Engineering (A Field Study) PDF
Mohyedin Hamza 121-134
The Effect of Good Governance and Internal Control on Risk Management and its Implications on the Organizational Performance (Studies in Pension Fund in West Java-Indonesia) PDF
Rini Lestari 135-143
The Effect of Growth Company Growing Opportunities Capital Structure and Company Size to the Quality of Financial Statements with Earnings Management as Moderating Variables PDF
Etty Gurendrawati 144-151
The Influence of User Competences, Software, and Database To The Quality of Accounting Information System PDF
Irlan Fery 152-158
The Influence of Leverage and Its Size on the Earnings Management PDF
Aries Veronica 159-167
Internal Factors which Influence Capital Structure Choice of Albanian Firms PDF
Anila Cekrezi 168-175
Evaluating the Reliability of the Internal Control on the Computerized Accounting Information Systems: An Empirical Study on Banks Operating in Jordan. PDF
Eman Al Hanini 176-187
The Relationship between Human Capital Efficiency and Financial Performance of Dutch Production Companies PDF
Shohreh Parham, Geert W.J. Heling 188-201
Tax Evasion and Nigeria Tax System: An Overview PDF
Zakariya’u Gurama, Muzainah binti Mansor, Abdurrahman Adamu Pantamee 202-211
Infrastructure Development and Real Estate Values in Meru County, Kenya PDF
James M. Gatauwa, M. Murungi 212-221
Value Relevance of Accounting Information of Listed Public Sector Banks in Bombay Stock Exchange. PDF
Mwila Joseph Mulenga 222-231
Influence of Capabilities of Personnel System User Information And Knowledge of Successful Development of Accounting Information Systems And Impact on Decision Making Process PDF
Nasrizal . 232-240

Paper submission email: RJFA@iiste.org

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