Vol 6, No.21 and No.22 (2015) Research Journal of Finance and Accounting

Vol 6, No 21 (2015)

Table of Contents

Articles

An Assessment of Stakeholders’ Satisfaction on Financial Control Performance in Private Universities in Tanzania PDF
Kurwa Guyashi 1-5
Determinants of Informal Finance Use in Kenya PDF
Isabella Chepkogei Sile, Julius Bett 6-19
Impact of FDI on Economic Growth: The Key Drivers PDF
Peter Nderitu Githaiga 20-29
Sale Forecasting of Merck Pharma Company using ARMA Model PDF
Nawaz Ahmad, Fouzia Nasir, Usman Aleem 30-36
The Effect of Earnings Management on Earnings and Book-Value per Share: A Study of Selected Quoted Companies in Nigeria PDF
Egbunike, Francis Chinedu, Udeh, Francis 37-44
The Implication of Banking Reforms for Economic Development in Nigeria (A Case Study of Zenith Bank Plc) PDF
JABAR Adebola Abass, AWOYEMI, Bosede Olanike 45-49
The Role of E-Commerce to Reduce Costs and its Impact on Small & Medium-Sized Companies PDF
Ali M. Shahin Sangor 50-56
Women’s Economic Empowerment through Financial literacy, Financial Attitude and Financial Wellbeing PDF
Abdul Haque, Mahwish Zulfiqar 57-66

Paper submission email: RJFA@iiste.org

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

 

Vol 6, No 22 (2015)

Table of Contents

Articles

Audit Firm Size, Auditor Industry Specialization and Audit Quality: An Empirical Study of Indonesian State-Owned Enterprises PDF
Syahril Ali, Mekha Risa Putri Aulia 1-14
Human Resources Accounting (HRA) in Nigeria: An Analysis of Challenges PDF
Mary Ada Ogenyi, Kolawole Olugbenga Oladele 15-20
Bank Reconciliation Statements, Accountability and Profitability of Small Business Organisation PDF
Kanu Clementina, Idume, Gabriel Isu 21-30
Environmental Accounting Disclosure Practice of Nigerian Quoted Firms: A Case Study of Some Selected Quoted Consumer Goods Companies PDF
Musa Samuel Jerry, Peter Teru, Bukar Musa 31-37
Evaluating the Intention to use Accounting Information Systems by Small and Medium Sized Enterpreneurs PDF
Samsudeen Sabraz Nawaz, Aliyar Mohamed Sheham 38-48
Extent and Quality of Environmental Reporting in Tanzania PDF
Jema E Myava 49-59
Determining the Effect of Microfinance on Small Scale Enterprises: The Case of Hohoe Municipality of Ghana PDF
Dinah Koranteng Anaman, Benjamin Baisie Ghartey 60-67
Is the 52 Week High Strategy as Pervasive as Momentum? Evidence from Arabic Market Indices PDF
Omar Gharaibeh, Ghaith N. Al-Eitan 68-75
Measuring the Performance of the Kuwaiti Banking Sector Before and After the Recent Financial Crisis PDF
Mohamad H. Atyeh, Jehad Yasin, Ahmad Khatib 76-79
Assessing the Impact of Micro-Finance in Reducing Poverty among Women in the Bolgatanga Municipality in Ghana: A Case Study of Sinapi Aba Trust PDF
James Abagna Azanlerigu, Abdul-Rahman Dauda Kuntulo 80-93
The Influence of Change in Corporate Governance on Financial Performance of Privatized Companies in Kenya PDF
Gitundu Esther Wanjugu, Sifunjo E. Kisaka, Kibet Lawrence Kangogo, Kiprop Symon Kibet 94-104
An Assessment of Knowledge and Perception of Tax Obligation among Small Traders in the Obuasi Municipality of Ghana PDF
Martin Anane, Felix Oppong Asamoah 105-112
The Characteristics Board of Directors, Family Ownership and Accounting Conservatism: Evidence from Family Public Firms in Indonesia PDF
I Made Andika Pradnyana Wistawan, Bambang Subroto, Abdul Ghofar 113-121
Accounting for Islamic Social Enterprises: An Islamic Perspective PDF
Mohammad Rokibul Kabir, Nazmus Sakib 122-130
Areas of Improving the Quality Performance of the External Auditors Firms in the Business Environment in Jordan PDF
Mohammed Zakaria Soda, Abdul Razzak Al-Chahadah 131-138
The Adoption of Electronic Payment System (EPS) in Jordan: Case Study of Orange Telecommunication Company PDF
Adel M. Qatawneh, Fairouz M. Aldhmour, Safa Mohammad Alfugara 139-148
Stock Price Volatility and Dividend Policy in Jordanian Firms PDF
Anas Al Qudah, Aziz Yusuf 149-159
Capital Asset Pricing Model (CAPM) and Implication for a Developing Capital Market like Nigeria: A Case Study of the Quoted Banks on Nigeria Stock Exchange, January, 2013 – December, 2014. PDF
REGINALD MADUKA, CHINWEZE 160-170

 

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

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Vol 6, No.13 and No.14 (2015) Research Journal of Finance and Accounting

Vol 6, No 13 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
The relationship between corporate governance and earnings management in banks listed on Tehran Stock Exchange PDF
Mohsen zareian keshteli Zadollah Fathi 1-8
An Empirical Examination of the Impact of Corporate Governance Measures and Capital Structure on Firm Profitability in Pakistan PDF
Awais Javeed Rana Muhammad Shahid Yaqub 9-16
The Impact of Electronic Tax Register Machines on VAT Compliance in Ethiopia, the Case of Bahir Dar City PDF
Abdu Muhammed Zemenu Tesafa 17-20
Efficiency Analysis of Foreign-Capital Banks in Turkey by OCRA and MOORA PDF
Aşır Özbek 21-30
Efficiency Analysis of Islamic Banking in Hderabad City Sindh PDF
Sanaullah Noonari 31-51
Cash-less Nigeria: Suitability, Sustainability and Constraints. PDF
Ernest Paul Oleabhiele, Ehizuelen Michael Mitchell Omoruyi 52-67
Factors Considered in Dividend Payout Decisions – The Case For Listed Companies in Kenya PDF
Isaac Muchiri Njuguna, Ambrose Jagongo 68-74
An Empirical Study on Performance of Gold ETFs in India – Post Crash Period PDF
Madhavi Eswara 75-83
An Examination of the Empirical Relationship between Investment Decision and Financing Decision: The Case Study on Pakistani Banks PDF
Muhammad RizwanUllah 84-91
Financial Literacy and Management of Personal Finance: A Review of Recent Literatures PDF
Matewos Kebede Navkihiran jit Dalhual Kaur, Jasmeendeep Kuar 92-106
Liquidity of Short-term Assets Related to Debt Paying Ability: An Empirical Study on Pharmaceuticals Sector of Karachi Stock Exchange PDF
Muhammad Waseem Ur Rehman 107-115
Adoption of International Financial Reporting Standards in Bangladesh: Benefits and Challenges PDF
Mohammad Sharif Hossain, Md. Salim Hasan, Md. Safiuddin 116-125
The Relationship between agency theory and the theory of signaling on Voluntary Disclosure: Case study in Iran PDF
Mohammad Ali Naseri Forough Heirany, Mahmoud Moein Addin 126-133
Impact of Quality Management Practices on the Performance of Employees: A Case Study of Selected Banks of Pakistan PDF
Abdul Ghafoor Awan Nimra Ahsan 134-146
Impact of Merger and Acquisition on the Growth of Nigerian Banking Industry PDF
Ogiji, Festus O., Eze, Onyekachi Richard 147-151
Effects of Short-Term Accruals on the Pricing of Audit Services PDF
Seyedeh Maryam Razavi Hamid Salehi 152-163
Detecting Structural Breaks in Some Major Macroeconomic Variables in Ghana PDF
Sampson Wiredu, Alhassan Abdul-Fatuwu, Oforiwaa Patricia 164-171
An investigation of intellectual capital impact on companies’ market value and financial performace PDF
Safdar Alipour, Ali Ghayouri Moghaddam, Hamid Reza Hajeb 172-179
THE EMPIRICAL RELATIONSHIP BETWEEN STOCKS RETURNS, TRADING VOLUME AND VOLATILITY: EVIDENCE FROM STOCK PDF
Haroon Iqbal Tabassum Riaz 180-192
Substitution of Risk Asset Allocation Role of Micro Financial Institutions in Positively Changing Market Structures PDF
Ezeji, Helen. A, Uzuagu, Anthonia.U, Asogwa, Cosmas.I., Chukwuma, Joseph. N 193-212

 

 

Vol 6, No 14 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Tax Structure and Economic Growth in Nigeria: A Disaggregated Empirical Evidence (1986–2012) PDF
Adaramola, Anthony Olugbenga, Ayeni-Agbaje, Abiodun Rafiat 1-12
The Role of Professionalism and Regulation of Financial Services Training on Improvement of Employee Competence in Kenya PDF
Emmanuel Awuor, Mweru Mwangi 13-26
Empirical Assessment of the Efficiency of the Nigerian Tax System PDF
Bassey Eyo Bassey, Godwin Onyam Edom, Adanma Eyisi S. 27-36
Fraud Prevention and Detection PDF
Shewangu Dzomira 37-43
Impact of Libyan Economic Reforms and Expansion in Signed DTTs on FDI Flows PDF
Sohail Ahmed Bin Saghir Ahmed, Rabie Najmiddin Mustafa Giafri 44-51
Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality PDF
Padri Achyarsyah 52-66
Participatory Performance Measurement or Self-Assessment: Amelioration Employee Job Satisfaction PDF
Agus Munandar 67-71
Quality Of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia PDF
Arik Susbiyani 72-77
Relationship between Board Composition and performance of Commercial Banks in Kenya PDF
Joshua Wepukhulu Matanda, Oyugi Luke, Josephat, Lishenga Lisiolo 78-88
Return on Asset and Return on Equity Effects of Net Operating Cycle: Jordanian Study PDF
Lina Warrad 89-95
Trends of the Citizens of Mafraq Governorate towards the Causes of Economic Poverty PDF
Torki M. Al-Fawwaz, Saleh Gneaan Almasaeed 96-103
Seasonal Anomalies in Stock Returns in Ghana PDF
Wiredu Sampson, Mamuna Issif 104-109
Effect Of Dividend On Share Price Volatility In Frontier Exchanges: Kenya’s Perspective PDF
Muchina Stephen, Namusonge Gregory, Sakwa Maurice 110-120
Oil Slump and the Imperative for Approaches to Financial Prudence in Governance in Nigeria PDF
Ogbonne Ijeoma Pauline 121-126
The Uncertainty in strategic finance PDF
Anna Paola Micheli 127-134
Effects of the budgetary process on SME’s performance: An Exploratory study based on Selected SME’s in India PDF
Jamil Mulani, Guotai Chi, Jun Yang 135-153
Companies Bankruptcy Prediction by Using Altman Models and Comparing Them PDF
Mahmood Fahad Abd Ali, Ali Abdulhassan Abbas 154-169
The Moderating Effect of an Audit Committee on the Relationship between Non-Audit Services and Corporate Performance PDF
Khaldoon Ahmad Al Daoud, Dea’a Al-Deen Omar Al-Sraheen, Nimer Abd Alhamid Alslehat 170-179
The Impact of Credit Management and Liquidity on financial performance of Deposit Taking SACCOS. PDF
David Gitonga Kahuthu, Willy Muturi, Mboya Kiweu 180-197
Corporate Governance and Firm Performance: Recent Evidence from Borsa Istanbul (BIST) Corporate Governance Index (XKURY) PDF
Alev Dilek Aydin, Ahmet Ozcan 198-204
Fiscal Decentralization and Determinants of Property Tax Performance in Kenya: Cross-County Analysis PDF
Dulacha Galgalo Barako, Adan Guyo Shibia 205-214
Inflation, Interest Rate, Real Gross Domestic Product and Stock Prices on the Nigerian Stock Exchange: A Post SAP Impact Analysis PDF
Ifionu, E. P, Ibe, R. C. 215-223

 

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

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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

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

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