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.1, and No.2 (2015) Research Journal of Finance and Accounting

Vol 6, No 1 (2015)

Table of Contents

Articles

An Alternative Approach in Evaluating Rational Speculative Bubbles in Stock Exchange PDF
Farhad Shahveisi 1-9
Effect of Budget Emphasis and Motivation on the Relationship between Participative Budgeting and Budgetary Slack and the Impact on the Managerial Performance (A Study on Yayasan Pendidikan Dan Koperasi in the Banten Province) PDF
Karsam . 10-25
Comparative Analysis of Stock Returns Generated from Their Broad Index Performance and Liquidity as per Their Share Turnover Velocity: Pre and Post Demutualization PDF
Nawaz Ahmad 26-38
Factors Influencing the Adoption of Electronic Payment Cards in Urban Micro-Payments PDF
Niousha Dehbini, Masoud Birjandi, Hamid Birjandi 39-47
Determinants of Dividend Payout Ratios in Kenya PDF
Robert King’wara 48-51
Foreign Capital Inflows and Economic growth in Sub-Saharan Africa: A Study of Selected Countries PDF
Kanu, Success Ikechi 52-64
Human Capital Accounting and Performance of Microfinance Banks (MFB) in Nigeria PDF
IKPEFAN, Ochei Ailemen, KAZEEM, Bayo Liafeez Oyero, TAIWO, J.N 65-75
Influence of Entry Grades in Mathematics and Principles of Accounting on Students Performance in Financial Accounting in Nasarawa State Colleges of Education Akwanga, Nigeria PDF
Adamu Ibrahim, Bashir Ahmad Usman 76-83
The Role of Accountability and BSC in Mitigation of Subordinate Likeability PDF
Agus Munandar 84-90
The Impact of Auditor’s Tenure on Quality Audit Report PDF
IKHARO C.O. 91-96
Effect of Corporate Attributes on International Financial Reporting Standards Disclosure Level. Evidence from Kenya Listed Firms PDF
Kipchoge Kiprop Andrew 97-107
The Direct and Indirect Influence of Company Performance, Investors’ Expectation and Investment Risk on Individual Stock Price Index at Indonesia Stock Exchange PDF
Muhammad Anhar 108-121
Exploring the Policy Reforms and Productivity Nexus: Evidence from Indian Banking Sector PDF
Sarfaraz Ahmed Shaik, Ouyang Hongbing, Asif Ishaq, Khalid Khan, Muhammad Abdul Kamal 122-136
An Introduction Formulas Maximum National Income With Tawihidi Perspective PDF
Abdullah Azzam Robbani, Prabowo Yudo Jayanto 137-145
Impact of Audit Engagement Issues on Statutory Auditors’ Professional Judgment: An Empirical Analysis PDF
Siddhartha Sankar Saha, Mitrendu Narayan Roy 146-158
Review of the Relationship between Investment and Stock Liquidity Level of Companies Listed in Tehran Stock Exchange (With Emphasis on Industry Type) PDF
hamid salehi, abdolrasoul nazemi 159-166
The Financial Development through the Regional Markets: A Review PDF
Muhammad Saqib Khan 167-169
A Study on Tax Planning Pattern of Salaried Assessee PDF
R. VASANTHI 170-173
The study effect agency theory and signaling theory on the level of voluntary disclosure of listed companies in Tehran Stock Exchange PDF
Hamid Birjandi, behruz hakemi, mohammad mehdi molla sadeghi 174-183
Risk Disclosure Practices in Annual Reports of Listed Companies: Evidence from a Developing Country PDF
Atanasko Atanasovski, Marina Serafimoska, Kiril Jovanovski, Dimitar Jovevski 184-192

 

Vol 6, No 2 (2015)

Table of Contents

Articles

Accounting Practices Effectiveness and Good Governance: Mediating Effects of Accounting Information Quality in Municipal Office of Medan City, Indonesia PDF
Eka Nurmala Sari 1-10
Assessment of Financial Performance : Transformational Leadership and Budget Participation Effect with Mediating of Strategy Management (Study of Indonesian Hospitals) PDF
Ferry Hendro Basuki 11-17
Assessment of Microfinance Institutions as Poverty Reduction Mechanism in Nigeria PDF
OBISESAN, Francis Oludare, OYEDELE, Oloruntoba 18-26
A Test of Asset-Pricing Models at the Nairobi Securities Exchange PDF
George K. Riro, Johnson M. Wambugu 27-36
Cashless Policy and Customers’ Satisfaction: A Study of Commercial Banks in Ogun State, Nigeria PDF
Alao, A. Adeniyi, Sorinola, O. Olutayo 37-47
Effect of Corporate Governance on Financial Performance of SACCOS in Kenya PDF
Kennedy Otieno, Robert Mugo, Doreen Njeje, Anthony Kimathi 48-58
Financial Performance of Listed Pharmaceutical Companies on Ghana Stock Exchange PDF
Frederick Nsiah, Prince Aidoo 59-68
Integrated Approach to Budget (Unified Budget Approach) Implementation Evaluation and Medium-Term Expenditure Framework in Supporting the Implementation of Performance Based Budgeting in Bandung and Cimahi City Government in West Java PDF
Nelli Novyarni 69-78
Macroeconomic Determinants of Economic Growth in Zimbabwe PDF
Strike Mbulawa 79-91
Occupation, Culture and Religion as Mediating Effect of Borrowers` Poverty Alleviation Loan Repayment PDF
Adeyinka A. Ilori, John A. Enahoro 92-103
The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience: (Survey on the Individual Taxpayer at Jabodetabek & Bandung) PDF
Nurlis ., Islamiah Kamil 104-111
The Determinant Factors of Goodwill Disclosure Level: Survey at Companies Listed in Indonesia Stock Exchange PDF
Sylvia Fettry Elvira Maratno 112-117
The Role of Bank of Industry (BOI) in the Development of Small and Medium Scale Enterprises (SMEs) in Bauchi Metropolis PDF
Sama’ila Idi Ningi, Tahir, Hussaini Mairiga 118-123
Determinants of Bank Profitability and Basel Capital Regulation: Empirical Evidence from Nigeria PDF
Peterson K Ozili 124-131
Challenges of Value Added Tax Administration: The Case of East Wollega Zone PDF
Habtamu Dheressa, K.K Reddy, Debela Yadeta 132-137
Effect of Agriculture Spending on Economic Growth in Nigeria: Empirical Evidence PDF
Peter E. Ayunku, Lyndon M. Etale 138-143
Analysis of the Main Determinants of Inflation in Nigeria PDF
Anfofum Abraham Alexander, Afang Helen Andow, Moses Gosele Danpome 144-155
The Impact of Leadership Patterns on the Development of Intellectual Capital in the Educational Sector in the Kingdom of Bahrain PDF
Mousa Almanaseer, Bashar Matarneh 156-162
Examining the Effectiveness of Electronic Payment System in Ghana: The Case of e-ZWICH in the Tamale Metropolis PDF
Stephen Kwadwo Antwi, Kasim Hamza, Shadrach Wusah Bavoh 163-177
An Empirical Analysis of the Relationship between New Investors and the Telecommunications Stocks ‘Bubble Post the Egyptian Revolution PDF
Marwan Mohamed Abdeldayem 178-195

Paper submission email: RJFA@iiste.org

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