Vol 8, No.1 – No.6 (2017) Research Journal of Finance and Accounting

Vol 8, No 1 (2017)

 

Vol 8, No 2 (2017)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Marketization Level,Debt Maturity and Expense Stickiness of Chinese Listed Companies: Analysis Based on Fixed Effect Model PDF
Man Wang, Hao-yang Yu, Tanveer Ahsan 1-10
The Importance of Consultancy Project and How Can It Will Be Adopted in Kurdistan Universities as an Alternative to Replace the Summer Training (2016)/ Sulaimani Polytechnic University & Cihan University/ Sulaimaniya PDF
Chnar Abdullah Rashid, Tazhan Muhammad Noori 11-22
A Sustainable Business Model in Islamic Bank (Review of the Scientific Literature) PDF
Indra Siswanti, Ubud Salim, Eko Ganis Sukoharsono, Siti Aisjah 23-28
The Performance of Microfinance Institutions in Cameroon: Does Financial Regulation Really Matter? PDF
Akume Daniel Akume, Badjo Ngongue Martial Annicet 29-41
Can the Auditor’s Professional Skills Improve the Quality of the Result of Inspection? Empirical from the Local Government of North Sulawesi, Indonesia PDF
Herman Karamoy, Heince R. N. Wokas 42-52
Impact of Global Index, Gold Price and Macro Economic Variable for Indonesia Composite Index PDF
Dyah Ayu Kusumawati, Nadia Asandimitra 53-62
Financial Soundness Evaluation of Selected Commercial Banks in Bangladesh: An Application of Bankometer Model PDF
Md. Zahidur Rahman 63-70
Signs of Financial Distress in Projects Funded by Project Finance PDF
Issahaku Wumbei Shiraz 71-76
The Effect of Free Cash Flow on the Relationship Between Managerial Entrenchment and Debt: Evidence From French Firms PDF
Aida GUERMAZI, Abdelfettah BOURI 77-85
The Effect of International Financial Reporting Standards (IFRS) on the Relationship Between Accounting Information and Stock Prices on the Ghana Stock Exchange PDF
Evans Kelvin Gyau, Samuel Ntoah- Boadi, Richardson Kwame Mensah Adjei 86-95
Determinants of Share Pricing of Rural and Community Banks in Ghana PDF
Robert Donaldy 96-102
Understanding Management Control Systems in a Traditional Clannish Society: An Interpretive Case Study in Somalia PDF
Bashir Abdisamad Hared, Zarifah Abdullah 103-116
Following the Announcement of Stock Split on the Trading Prices (Analytical Study of the Amman Financial Market) PDF
Mohammad ahmad saleh Alnaimat 117-122
Regulation of Economy through Monetary Policy: Empirical Analysis of Impact Channels in Case of Uzbekistan PDF
Umidjon Duskobilov 123-127

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

 

Vol 8, No 3 (2017)

Table of Contents

Articles

The Effect of Exchange Rate Risk on Stock Returns in Kenya’s Listed Financial Institutions PDF
Loice Koskei 1-5
Auditors’ Financial Statement Reporting and Corporate Performance of Deposit Money Banks in Edo State, Nigeria PDF
AKINLOSOTU, Nathaniel Toyosi, AIGBOMIAN, Efehi 6-12
Financial Performance Analysis of Privately Owned Commercial Banks in Ethiopia PDF
Ermias Bogale 13-20
Determinants of Financing Preferences of Micro and Small Enterprises Owners: In Case of Dire Dawa City Administration of Ethiopia. PDF
Tadesse Demeke Awlachew 21-27
Overconfidence Behavior and Managerial Decisions: Evidence from Pakistan PDF
Irfan Ullah 28-35
Role of Financial Institutions in the Growth of Micro and Small Enterprises in Assosa Zone PDF
Gudata Abara 36-40
Credit Constraint and Its Implication on Small Holder Farmers Technology Adoption in South Ethiopia: In Case of Gedeo Zone PDF
Hana WoldeKidan 41-45
Practical Assessment (Real Life) of Agricultural Accounting in Ahmara Region, Ethiopia The Case of Bahir Dar Town Agricultural Firm PDF
Mesfin Yemer 46-54
Determinants of Profitability in Ethiopian Private Commercial Banks: Evidence from Selected Banks of Ethiopia PDF
Bekalu Anteneh 55-71
Financial Analysis of Fruit Tree Based Agroforestry Practice in Hadero Tunto Zuria Woreda, Kembata Tembaro Zone, South Ethiopia PDF
Alemu Anshiso 72-80
Predicting Corporate Bankruptcy in Pakistan A Comparative Study of Multiple Discriminant Analysis (MDA) and Logistic Regression PDF
ASAD ALI JAFFARI 81-100
Currency Prospects of Malaysian Ringgit – Current and Future Outlook on the Basis of Malaysian Economy PDF
Kiran Azeem 101-106
Status, Challenges and Opportunities of Environmental Management in Ethiopia PDF
Lemlem Tajebe 107-114

Paper submission email: RJFA@iiste.org

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

 

Vol 8, No 4 (2017)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Perception of People Regarding the Causes and Effects of Inflation in Bangladesh PDF
Ayesha Begum, Mahjabeen Ferdous, Sumi Azad 1-9
Comparative Value Relevance between International Financial Reporting Standards and Nigerian Statement of Accounting Standards PDF
Adzor Ibiamke, Clement Chiahemba M. Ajekwe 10-17
Capital Structure and Firm Value of Non-Financial Firms Listed at the Nairobi Securities Exchange PDF
Daniel Kon Ater 18-22
Savings Practices of Micro and Small Enterprises in Ghana: A Case Study of Wa Municipality PDF
Dinah Koranteng Anaman 23-31
Corporate Governance Structure and Insurance Companies’ Performance in Ghana PDF
Joseph Yensu, Yaw Osei, Daniel A. Atuilik 32-48
Gender and Ethical Behaviour of Accounting Students: An Empirical Evidence of University of Cape Coast PDF
Ernest Appiah Boateng, Daniel Agyapong 49-56
The Impact of Accounting Internal Controls to Reduce Production Costs in the Jordanian Industrial Companies PDF
Kholoud Daifallah Hmoud Al Qallap, Shadi Yousef Al- Abdallah 57-64
Long-run Price Performance of Initial Public Offerings in Bangladesh PDF
Rumana Haque, Mahmood Osman Imam 65-79
The Impact of Bank Ownership Structure on Bank Growth: A Case of Tanzanian Commercial Banks PDF
Lucky Yona, Eno Inanga 80-96
Macroeconomic Determinants of Non-Performing Loans in Kenya: 1998-2015 PDF
Mwangi Mercy Wairimu, Esther Wanjugu Gitundu 97-105
Influence of Implemention of Government Accounting Standard and the Effectiveness of Government’s Internal Control System on the Quality of Local Financial Report and Its Impact Toward the Accountability of Regional Financial Management (A Research on G PDF
Muslim A. Djalil, Nadirsyah ., Lisa Fatmi 106-114
The Effect of Competition on the Financial Sustainability of Micro Finance Institutions in Cameroon PDF
Dobdinga C. Fonchamnyo, Mbinkar Benard Wiysanyuy, Mbachan Marie Assi 115-121
The Effect of Corporate Governance on Mutual Fund Dividend Policy: Evidence from Egypt PDF
Ahmed Sakr, Nancy Youssef 122-135
The Influence of Religion on Capital Structure Decision among Small and Medium Enterprises in Ghana PDF
Prince Kusi-Mensah, Christopher Bright Daboug, Richard Opoku 136-141
Capital Adequacy and Earnings Conservatism of Rural Banks in the Province of Bali, Indonesia PDF
Ni Made Dwi Ratnadi, Ni Luh Supadmi 142-150
The Role of Palestinian Association of Certified Public Accountants in Promoting the Palestinian Audit Profession PDF
Ibrahim Mohammad Ibrahim Ateeq 151-159
Investment Risk and Returns: The Relationship Between A Stock and An Index Using the Modern Portfolio Theory PDF
Tan ZongMing, Koomson Prince, Ding Guoping 160-171
A Study of Preferred Avenues of Investment of Investors and Their Exposure to Equity Market PDF
Asif Baig, Jamal Radi El Zoubi 172-180
The Relationship Between Interest Rate and Stock Market Index: Empirical Evidence from Arabian Countries PDF
Khaled Lafi AL-Naif 181-191
Asset Structure and Financial Performance: A Case of Firms Quoted Under Commercial and Services Sector at the Nairobi Securities Exchange, Kenya PDF
Gladys Mwaniki, Job Omagwa 192-200
Determining Whether the Geometric Brownian Motion Model is An Appropriate Model for Forecasting Stock Prices on the Ghana Stock Exchange PDF
Isaac Junior Damptey 201-213

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

 

Vol 8, No 5 (2017)

 

Vol 8, No 6 (2017)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Comparison of the Profitability Performance of BIST Corporate Governance Index Companies in Turkey PDF
Bengü Vuran, Burcu Adiloğlu 1-7
Effects of Exchange Rate Volatility on Low Income Residential Real Estate Investment Returns in Nigeria PDF
A. O. Diala, I. U. Kalu, A. Igwe-Kalu 8-15
E- Banking in Nigeria: Issues and Challenges PDF
Babatunde Ololade, Sunday Ogbeide 16-24
Influence of the Implementation of the Performance-Based Budgeting on the Performance Accountability of the Regional Government Institutions (Study at the City Goverment of Banda Aceh) PDF
Jalaluddin ., Muslim A Djalil, Rahmah Maulana 25-33
Mandatory Audit Firm Rotation and Audit Quality in Zimbabwe PDF
Gwizu Kingstone, Waeni Gerald, Chimanga Dzidzai, Saidi Elizaberth, Karasa Nyasha, Mwero Trymore, muzvividzi Donnelie 34-41
Power Behind Pricing Practices Based on Torajanese Culture PDF
Natalia Paranoan, Erna Pasanda 42-48
Pricing Decisions and Borrowing Costs under International Accounting Standard 23 in Jordanian Industrial Corporations PDF
ALI M. AL-GHAZZAWI, Emad I. Qisi 49-57
The Influence of Corporate Risk-Taking on Accounting Conservatism with Compensation as Moderating PDF
Maria Mediatrix Ratna Sari, I Gde Ary Wirajaya, Ni Luh Supadmi 58-65
The Effects of Mergers and Acquisitions on the Stock Performance: Evidence from the Brazilian Stock Market PDF
Francisco Helano de Oliveira Farias, Carlos Enrique Carrasco-Gutierrez 66-80
Market Timing and Capital Structure: A Critical Literature Review PDF
Daniel Kon Ater 81-94
Leverage as Financial Antecedent to Financial Distress among Listed Companies at Nairobi Securities Exchange PDF
Joshua Bosire Ong’era, Willy Muturi, Oluoch Oluoch, John Ngugi Karanja 95-104
Determinants of Dividend Policy in Nigerian Manufacturing Firms PDF
Sanyaolu, Wasiu Abiodun, Onifade, Hakeem Olayinka, Ajulo, Olajide Benjamin 105-111

 

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

Vol 7, No.17 and No.18 (2016) Research Journal of Finance and Accounting

Vol 7, No 17 (2016)

 

Vol 7, No 18 (2016)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Effect of Probity and Accountability on the Development in Nigeria PDF
Igboyi, Linus Sunday, Nweze, Augustine Uchechukwu, Enekwe Chinedu Innocent, Nze, Donatua.O 1-13
Effect of Shareholders’ Fund on the Investment and Performance of Deposit Money Banks in Nigeria PDF
Eke Onyekachi Abaa, Ekwe Michael Chidiebere 14-22
Socio-Economic Implications of Essential Commodities’ Price Differentials in Riverine and Hinterland Areas of Nigeria PDF
Eze, Felix John, Oti, Peter A., Odigbo, Ben E. 23-27
Forecasting Market Risk in ASEAN-5 Indices using Normal and Cornish-Fisher Value at Risk PDF
Bangkit Oeomo, Noer Azam Achsani, Bagus Sartono 28-38
Impact of Inflation on Growth of Net Assets of Listed Companies in Bangladesh: A Study on DS30 Companies PDF
Mohammad Rakibul Islam 39-41
Auditor Performance Based on Leadership Style and Organization Commitment in Gender Perspective PDF
Rina Moestika Setianingrum, Sri Hastuti, Tamadoy Thamrin Hasibuan 42-52
Risk Disclosures and Cultural Values: A Research Note PDF
Michael Dobler, Kaouthar Lajili, Daniel Zéghal 53-61
Profitability and Stock Price Volatility of Nigerian Listed Manufacturing Companies PDF
BAYO OLAOYE, S., IFAYEMI OLAYINKA, M., OLAYINKA, M., OLUWATOSIN AKINYEMI, D. 62-67
Shareholder’s Demand: A Determinant for the Environmental Disclosures: A Study in the Bangladesh Context PDF
Sohanur Rahman, Mumtaheena Anwar 68-74
The Effect of Local Government Characteristics and the Examination Result of Indonesian Supreme Audit Institution on Economic Growth, with Financial Performance as Intervening Variable in District and City Government of Lampung Province PDF
Rindu Rika Gamayuni 75-81
The Impact of Off-Balance Sheet Activities (OBS) on the Banking Risk and Revenue Growth for Jordanian Commercial Banks Listed on the Amman Stock Exchange (ASE) PDF
Saqer Sulaiman Al-Tahat, Nourdeen Mohammed AbuNqira 82-92
Analysis on Factors that Affect Stock Prices: A Study on Listed Cement Companies at Dhaka Stock Exchange PDF
Shafiqul Alam, Md. Rubel Miah, Md. Abdul Karim 93-113
An Assessment of the Banking Regulatory and Market Framework in Ghana in the Wake of DKM Diamond Micro-finance Limited Financial Saga PDF
Issahaku Shiraz Wumbei, Haruna Yakubu Ibrahim, Nurideen Alhassan 114-120
Foreign exchange fluctuations and commercial banks profitability in Nigeria PDF
Amenawo I offiong, Hodo B. Riman, Emmanuel S. Akpan 121-126
The relationship between book-tax differences and earnings growth within Indonesian manufacturing firms PDF
Waluyo . 127-133

 

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

Vol 6, No.23 and No.24 (2015) Research Journal of Finance and Accounting

Vol 6, No 23 (2015)

 

Vol 6, No 24 (2015)

Table of Contents

Articles

An Assessment of the Challenges of Internal Audit Unit at Sekondi — Takoradi Metropolitan Assembly (S.T.M.A) PDF
Kofi Abaidoo, Abigail Padi, Mary Smith Fiagbe 1-12
The Role of Internal Audit in Organization Goals Achievements: A Security of Exchange Commission of Pakistan (SECP) Perspective PDF
Shah Saud 13-19
The Evaluation of Evidence of the Audit Expectation Gap in Ghana PDF
Issahaku Salifu, Muntari Mahama 20-30
The Effects of Current Ratio and Debt to Equity Ratio on Dividend Policy through Net Profit Margin (A Study on Manufacturing Companies Listed in Indonesia Stock Exchange in the Period of 2013) PDF
Gresylia Ekawati, Bambang Banu Siswoyo 31-37
Effect of Mergers and Acquisitions on the Performance of Commercial Banks in Kenya: A Case of Selected Banks that Have Undergone M&A in Kenya PDF
Edwin Rotich, Kenneth Kipyego Toroitich, Omwono Gedion Alang’o 38-52
Credit Risk Management and Its Impact on Performance of Commercial Banks: In of Case Ethiopia PDF
Tekalagn Getahun, Lu Anwen, Md. Shafiqul Bari 53-64
The Role of Management Control and Relationship between Management Control Usage and Planned Change Achievement: An Exploratory Study PDF
Aduwo, Olola Olayeye 65-73
Strategies for Enhancing Financial Wellbeing of Spouses in Makurdi, Benue State-Nigeria PDF
Igbo Happiness Ihuoma, Dabu Jerome Terrumun 74-79
Financial Sector Openness and Stock Market Development in Ghana PDF
Charles BARNOR, Emmanuel Agyapong WIAFE 80-88
The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung, Indonesia PDF
Aristanti Widyaningsih 89-96
The impact of the merger of Income Tax Department with Sales Tax Department with their associated accounting and legal policies in the reduction of tax evasion PDF
Atala M. Qtish 97-108
Capital allowances and Foreign Direct Investment in Listed Manufacturing Companies in Nigeria PDF
Olaleye, M. O, Memba, F. S., Riro, G. K 109-119
Influence of Financial Distress, Management Turnover and Audit Opinion to Auditor Switching (Empirical Study on Manufacturing Companies Listed on The BEI During 2011-2013 Period) PDF
AlAzhar L 120-126

 

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

Vol 6, No.17 and No.18 (2015) Research Journal of Finance and Accounting

Vol 6, No 17 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Voluntary Risk Disclosure in Corporate Annual Reports: An Empirical Review PDF
ONOJA, Anthony, AGADA, Godwin O. 1-8
Determinants of Financial Distress in Manufacturing Firms of Ethiopia PDF
Andualem Ufo 9-16
Nigeria’s 2005 Bank Recapitalization: An Evaluation of Effects and Social Consequences PDF
Kanu Clementina, Hamilton O. Isu 17-25
Bank Recapitalization and Economic Prosperity: A Case of Nigeria Banking Industry PDF
EYENUBO .A. SAMUEL 26-29
Does Corporate Social Responsibility Predicate Good Financial Performance? Evidence from the Nigeria Banking Sector PDF
Uche Lucy Onyekwelu, Michael Chidiebere Ekwe 30-41
Causes of Nonperforming Loans & It’s Provision in the Case of Development Bank of Ethiopia- Dessie Branch PDF
Hayleslasie Tsegay Aregawi 42-56
Internal Audit in Outsourcing Company in Indonesia (Case Study in Company X) PDF
Dian Perwitasari, Dini Pramesti Putri 57-65
Accounting: A Tool for Corruption Control in the Public Sector in Nigeria PDF
Eliezer Olukowade, Blessing Ogodor 66-70
Mean Reversion in Stock Prices: Evidence from Karachi Stock PDF
Tabassum Riaz 71-80
Determinant of Performance Efficiency in Non-Profit Organizations: Evidence from Nigerian Federal Universities PDF
Inua, Ofe Iwiyisi, Okafor Chinwuba 81-90
Do Market Reforms Affect Securities Market Efficiency in Kenya? PDF
Robert T. Kariuki, Samuel O. Onyuma, Agatha N. Okumu 91-102
The Impact of Non-Accounting Ownership and Top Management Support on (ABC) Adoption among Service Companies in Jordan: Proposed Conceptual Framework PDF
Mohammad Farouq Hussein Jebreel 103-107
Effect of Loan Repayment on Micro Businesses’ Accessibility to Credit Financing In Gombe Metropolis, Gombe State, Nigeria PDF
Hanatu Elisha Barde, Mustapha Momoh, John Kwazhi 108-118
The effect of corporative leverage on earnings management in Drug industry PDF
Ali Shirzad Reyhaneh Haghighi 119-123
Causal Nexus Between Ownership Structure And Stock Price Volatility – Evidence From Listed Service Sector Firms In India PDF
Suresha B N.Murugan 124-130

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

 

Vol 6, No 18 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
The Relationship between Audit Committee Characteristics and Earnings Management among Jordanian Listed Companies: Proposing Conceptual Framework PDF
Yousef Abu Siam, Nur Hidayah Binti Laili, Khairil Faizal Khairi 1-10
International Financial Reporting Standard (IFRS) Adaptation in Nigeria: Challenges and Prospects PDF
Lawrence Udofia, Itoro Ikpantan 11-16
Credit Information Sharing Coverage and Depth and Their Impact on Bank Non-Performing Loans PDF
Baah Aye Kusi, Kwadjo Ansah-Adu 17-25
Asset Quality and Profitability of Commercial Banks: Evidence from Nigeria PDF
LUCKY ANYIKE LUCKY, NWOSI, ANELE ANDREW 26-34
Monetary Policy Variables and Commercial Banks’ Loans: A Causality Approach PDF
Uwazie, I. U, Aina, Temitope, H 35-42
The Integration of Six Sigma and Balanced Scorecard in Internal Auditing PDF
Samah Hafez 43-54
Stock Price Determination in the Nigerian Stock Exchange Market: 2005-2010 PDF
Sule, Magaji, Ismaila Daddy Abubakar, Tahir, Hussaini Mairiga 55-68
The Determinants of Dividend Policy: Evidence from Malaysian Firms PDF
Ayman I. F. Issa 69-86
The Effect of Financial Derivative use on the Performance of Commercial Banks: Empirical Study in GCC Countries during 2000-2013 PDF
Ali Bendob, Naima Bentouir, Slimane Bellaouar 87-93
The External Orientation of Strategic Management Accounting: Customer Accounting, Business Strategies, and Customer Performance PDF
Sliman Alsoboa 94-105
CAPM and Three Factor Model: Empirical Testing from Emerging Market PDF
Arif Budi Satrio 106-115
Impact of Automated Financial Accounting System on Audit Processes of Selected Companies in Nigeria PDF
AbdulGaffar Badmus Olayiwola, Ahmed Modu Kumshe, Ahmed Bawa Bello 116-121
Exchange Rate Volatility and International Trade In Nigeria PDF
J. D. DANLADI, K. J. AKOMOLAFE, O. BABALOLA, E. A. AKPAN 122-131
Luca Pacioli’s Double-Entry System of Accounting: A Critique. PDF
Adum Smith Ovunda 132-139
The Influence of the Complexity of the Task, Locus of Control and Gender on the Performance of Auditors in Surabaya Indonesia PDF
Sri Hastuti, Rina Moestika Setianingrum, Siti Sundari 140-150
Wide interest rate spreads, any hope for small economies? A look at Malawi PDF
Byson Beracah Majanga 151-158
Modeling Financial Intermediation Functions of Banks: Theory and Empirical Evidence from Nigeria PDF
Iwedi Marshal, Igbanibo Dumini Solomon 159-174
Effects of Mergers and Acquisitions on Dividend Payment and Share Prices of Selected Deposit Money Banks in Nigeria PDF
John Wazamda Kwazhi, Ahmed Modu Kumshe 175-182
Audit Committee Independence, Meeting Frequency, Attendance and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria PDF
Koholga Ormin, Mal. Babangida Ibrahim Tuta, Monica Shadrach 183-190
The Role of Forensic Accounting in Combating Financial Crimes PDF
A.O. Enofe, O.M. Julius, O.L. Ogbeide 191-199

 

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