Vol 9, No.11, No.12, No.13 and No.14 (2018) Research Journal of Finance and Accounting

Vol 9, No 11 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Impact of Internet Banking on Financial Performance: Empirical Evidence from Ethiopia Banks PDF
Mohammed Ahmed Yasin 1-10
The Effect of Adoption of Internet Banking on Performance in the Banking Industry in Nigeria PDF
Muyideen Ayinla 11-36
Foreign Ownership, Governance Practices and Gearing Level: Evidence from Pakistan Stock Exchange PDF
Hassan Ahmad 37-46
Comparative Predictability of Financial Stability in Islamic Banks: An Analytical Study of Malaysian & Pakistani Islamic Banks Using Altman’s Z Score PDF
Mahvish Sabir 47-56
Effect of Capital Structure on Firms’ Profitability: An Empirical Evidence from Pakistan Stock Exchange (PSX) PDF
Assad Naim Nasimi 57-68
The Effect of Financing Structure on Financial Performance of Micro Banks: An Empirical Analysis of Ethiopian MFIs PDF
Tesfaye Asefa 69-83
The Impact of Employee Empowerment on Job Satisfaction of Commercial Banks of Ethiopia,Dire Dawa Branch PDF
Girmay Aklilu 84-93
Determinants of Voluntary Disclosure of Financial Information by Ethiopian Tax Payers: In Case of Eastern Ethiopia PDF
Ermias Bogale 94-100
Determinants of Tax Compliance Behavior in Presumptive Taxation System. The Case of Dire Dawa Administration PDF
MOHAMMED HAMZA ALI 101-110
Target Financial Forecasting as a Basis of Anticrisis Financial Management PDF
Sergey Krylov 111-152
Person Job Fit (PJF) and Employee Performance in Selected Commercial Banks in Anambra State PDF
ONWUCHEKWA, Faith Chidi, UDEKWE, Eucharia Ebele, ARACHIE, Augustine Ebuka 153-161

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

 

Vol 9, No 12 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Albanian Banking Sector Productivity Using Malmquist Index PDF
Irini Kalluci 1-8
An Analysis of Factors Influencing Bank Financial Performance in Indonesia PDF
Nur Azlina 9-15
Control Environment and Internal Control System Effectiveness of Listed Deposit Money Banks in Nigeria PDF
AWEN, B. Iorsue, NYOR, Terzungwe, YAHAYA, A. Onipe 16-26
Determinants of Internal Audit Effectiveness: Case of Sudan Public Sectors PDF
Salma Farouk Karrar, Ibrahim Fadul Almula Elbashir 27-38
Evaluation of Accountants’ Performance: The Case of Vietnam PDF
Duc Dinh Truong, Duc Tai Do, Manh Dung Tran 39-45
An Effecting of Foregin Ownership Structure in Firm Value Towards Offshore Debt Financing in Manufacturing Firms PDF
Gilbert Rely, Regina Jansen Arsjah 46-56
Investigating the Effect of Enforcement & Corporate Governance on Internal Control Disclosure in Pakistan (Comparison of Non-financial vs. Financial Sector) PDF
Khurram Ashfaq, Naveed Razzaq, Zhang Rui 57-71
Investor Perception of Tax Avoidance and Quality of Earnings Information PDF
Mukhlasin ., Nur Anissa 72-78
Effect of Foreign Direct Investment on Economic Growth: The Nigeria Perspective PDF
ELIAS, IGWEBUIKE AGBO, JOSEPH, I. ONYEMA, ODOH, LONGINUS CHUKWUDI 79-87
The Influence of Trading Frequency on Lead-Lag Effect Between Index Futures and Stock Index in Malaysia PDF
Noor Azuddin Yakob 88-98
Profitability, Advertising Promotion and Government Support: Study in Tourism Corporate in Indonesia PDF
Deden Tarmidi, Zuhal Maftuh Ahnan 99-105
Yield Sukuk: Maturity, Rating and Value of Emission PDF
Shinta Melzatia, Caturida Meiwanto Doktoralina, Mahroji . 106-112
Empirical Approach of the Nexus between Public Expenditures and Economic Growth: Case of Republic of Kosovo PDF
DONAT REXHA, ABDYLMENAF BEXHETI, LIZA ALILI SULEJMANI 113-119
An Analysis of the Contribution of Financed Socio-Economic Projects to the Food Security at Household Level: The Masvingo Case PDF
Benias Mapepeta, Rejoice Mandizvidza 120-126
The Impact of Risk Profile, Capital Adequacy Ratio, And Good Corporate Governance Implementation On Islamic Bank Financial Performance PDF
Taufik Akbar 127-135
TESTING FOR HERDING BEHAVIOR OF AFTERMARKET OF IPO (INITIAL PUBLIC OFFERING) IN INDONESIA STOCK EXCHANGE PDF
MUSLIM A DJALIL, SAID MUSNADI, NURHALIS ., RAIHAN LAILY 136-145
CAPITAL STRUCTURE ANALYSIS OF MULTINATIONAL AND DOMESTIC MANUFACTURING COMPANIES IN INDONESIA PDF
SAID MUSNADI, MUSLIM A DJALIL, MURKHANA ., RAUZATURRAHMI . 146-156

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

 

Vol 9, No 13 (2018)

 

Vol 9, No 14 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Effects of Securities Behaviour on Performance of Nairobi Securities Exchange Indices PDF
Robert Mugo Karungu, Florence S. Memba, Willy M. Muturi 1-15
Fair Value Accounting & Challenges of Audit Practice in Nigeria PDF
Appah, Ebimobowei, OGIRIKI, TONYE 16-24
Human Resource Accounting: A Panacea to Financial Reporting Problem PDF
Ishola Akintoye, Tunji Siyanbola, Isoken Adekunle, Rebecca Benjamin 25-41
Sinergy of Working Capital and Intellectual Capital to the Creation of Profit as the Source of Local Revenue (An Emphirical Study at BPR in West Java in 2012-2016) PDF
Garin Pratiwi Solihati 42-55
Influence of Momentum Effect on Stock Performance of Firms Listed in the Nairobi Securities Exchange PDF
Robert Mugo Karungu, Florence S. Memba, Willy M. Muturi 56-67
International Public Sector Accounting Standards (IPSAS) and Credibility of Financial Reporting in Nigeria Public Sector: An Improvement or A Ruse PDF
OLAOYE, F. O., TALABI, Amos O. 68-74
The Role of Government in Development Challenges of Firms in Industries in the Industrial Free Trade Zones in Douala, Cameroon PDF
Francis A. Fuamenya 75-81
Determining Shares’ Internal Return: Fifty Leading Large-Cap Companies PDF
Zulkifli ., Caturida Meiwanto Doktoralina, Marsyaf ., Nurhasanah . 82-89
Corporate Governance Mechanism and Internet Financial Reporting of Listed Companies in Nigeria PDF
MUSTAFA, MURTALA OLADIMEJI ABIOYE, SALAUDEEN, YINKA MASHOOD, LASISI, TIRIMISIYU KUNLE 90-101
The Role of Environmental Information System Mediation on the Effect of Environmental Strategy and Compliance with Government Regulation on Environmental Performance (Pilot Study of Companies in Indonesia) PDF
Ririn Breliastiti, Yvonne Augustine 102-111
Tax Incentive as Moderating Variable the Influence of Corporate Social Responsibility’s Disclosure on Tax Aggressiveness PDF
Ni Luh Supadmi, Ni Ketut Ari Astiti 112-119
The Impact of Product Exposure as a Key Element of Sales Promotion PDF
Shaip Bytyçi 120-124
The Influence of Asimetry Information, Budget Emphasis, Self Esteem on Budgetary Slack with Unbelievable Career as Moderate PDF
Sang Ayu Made Griastini, Ni Putu Sri Harta Mimba 125-136
The Effect of Internal Audit on Organizational Performance: An Empirical Exploration of Selected Jordanian Banks PDF
Borhan Omar Ahmad 137-144
Responsibility accounting (RA) as a tool to enhance cost control. A position paper of retail outlets in Zimbabwe. PDF
Guruwo, Paul T., Guruwo Mitchel 145-150
Credit default swaps, regulatory arbitrage and banking regulation PDF
Thiédjé Gaudens-Omer KOUAKOU 151-158
The Effect of Environmental Accounting, Corporate Social Responsibility and Corporate Performance to Corporate Reputation PDF
Gilbert Rely 159-171
Effectiveness of Cost Management Systems in Turkish Manufacturing Companies with a Special Emphasis on Use of Activity Based Costing PDF
Arif Ayluçtarhan 172-185

 

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

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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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

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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

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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 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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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