Vol 10, No.21 and No 22 (2019) Research Journal of Finance and Accounting

Vol 10, No 21 (2019)

 

 

Vol 10, No 22 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Effect of Global Financial Crisis on the Financial Performances of Commercial Banks of Ethiopia PDF
Minyahil Assefa 1-8
Influence of Liquidity on Idiosyncratic Volatility of Stock Returns among Listed Firms in Kenya PDF
Job Cheruiyot Aiyabei, Olweny Tobias, Irungu Macharia 9-17
Influence of Earnings per Share on Idiosyncratic Volatility of Stock Returns among Listed Firms in Kenya PDF
Job Cheruiyot Aiyabei, Olweny Tobias, Irungu Macharia 18-26
Cost – Driving Strategy Under the Use of E-business to Achieve A Competitive Advantage in A Digital Economy Environment PDF
Reem Oqab Hussein Al- Khasawneh 27-32
Executive Pay Composition and Corporate Financial Health Maximisation PDF
Stanley OGOUN, Emmanuel ATAGBORO 33-40
Gaining and Maintaining Employee Trust in Academia: The Cultural Setting Perspective PDF
Yvette Ferguson Arthur, John Kingsley Arthur, Kofi Sarpong Adu-Manu 41-49
The Effects of Ligitation Risk and Investment Opportunity Set Affected by Good Corporate Governance on the Company’s Earning Quality PDF
Adelina Suryati, Etty Murwaningsari 50-59
Corporate Governance, Financial Characteristics, Macroeconomic Factors and Performance of Manufacturing Firms Listed at the Nairobi Securities Exchange PDF
Moses Odhiambo Aluoch, Erasmus S. Kaijage, Cyrus M. Iraya, Martin Ogutu 60-74
The Impact of Financial Crisis on Small and Medium Scale Enterprises Access to Credit in Nigeria PDF
OWUALAH, Sunday I., OHADEBERE Emmanuel Chukwuemeka 75-85
Post-Implementation Benefits and Challenges of the Balanced Scorecard: Evidence from the Finance and Accounting Outsourcing Sector PDF
Dileepa N. Samudrage, Darshika T. Jayewardene 86-99
The Effect of Financial Distress, Management Turnover, Audit Opinion and Reputation of Public Accounting Firm to Auditor Switching PDF
Atika Zarefar, Vera Oktari, Arumega Zarefar 100-111
Role of Accounting Standards for the Future of Islamic Financial Institutions PDF
Faran Ahmad Qadri 112-114
The Effect of Financial Performance on Firm Value Included in the SRI Kehati Index on the Indonesia Stock Exchange, as A Representation of Corporate Behavior PDF
Nila Efrida Yusi 115-120
Appropriateness of Liquidity Ratios Model in Predicting Shareholder Wealth of Non-Financial Firms Listed at Nairobi Securities Exchange, Kenya PDF
Obulemire Alex Tom, Paul Muoki Nzioki, Koima Kibiwott Joel 121-128
The Commitment with FDI Firms of Accountants in Noi Bai Industrial Park – Creative Application in Economics Sociological Knowledge PDF
Duc Tai Do, Thi Huyen Yen Chu, Hong Hanh Ha, Bich Thuy Vu 129-135
Impact of Liquidity Ratio on Profitability of Firm: An Empirical Evidence from Automobile Industry of Pakistan PDF
Waqar Mustafa, Waqar Ahmed Sethar, Adnan Pitafi, Shah Muhammad Kamran 136-140
The Influence of Organizational Capabilities, Strategic Management Accounting on Organizational Performance Mediated by Competitive Advantage in Companies in Indonesia PDF
Farid Wajdi, Regina Jensen Arsjah 141-151
The Role of CSR to Influence the Relationship between Institutional Ownership and Managerial Ownership on Firm Value PDF
Farid Wajdi, Sekar Mayangsari 152-162

 

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

Vol 10, No.5-No 10 (2019) Research Journal of Finance and Accounting

Vol 10, No 5 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Financial Sector Development and Economic Growth in Ethiopia: Literature Review PDF
Mesele Shiferaw Kotiso 1-11
Factors Affecting Dividend Policy: An Empirical Investigation of Food Sector of Pakistan PDF
Kamran Ullah 12-28
Factors Affecting Financial Performance of Insurance Industry in Pakistan PDF
Kokab Shawar 29-41
Ownership Structure and Financial Performance of Islamic Banks in Pakistan, Does Bank Ownership Structure Matter? PDF
Shama Noreen 42-53
The Effect of Book-Tax Differences, and Executive Compensation on Earnings Persistence with Real Earnings Management as Moderating Variable PDF
Zuhal Maftuh Ahnan, Etty Murwaningsari 54-63
The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities PDF
Moses Jachi, Lucky Yona 64-77
Effect of Environmental CSR Activities on the Financial Performance of Financial Institutions in Kirinyaga County. PDF
Martin Kamau Muchiri, Robert Gitau Muigai 78-87
Foreign Exchange Risk Hedging, Corporate Governance and Financial Performance: Evidence From Kenya PDF
Monica Wanjiru Muiru, Lawrence Kangogo Kibet, Fredrick Kalui 88-100
Examination and Use Tax Effects of Self Assessment Moderating Technology System in Hotel Tax Revenue in Denpasar PDF
AA Sagung Ary Nur Arista, I Nyoman Wijana Asmara Putra 101-109
Labor and Its Efficiency in Equitized State-owned Enterprises in Vietnam PDF
Thi Xuan Hong Nguyen, Manh Dung Tran 110-115

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

 

Vol 10, No 6 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Accrual-Based Accounting Infrastructures in Indonesian Local Government PDF
Hamdani ., Etty Murwaningsari, Haryono Umar, Sekar Mayangsari 1-10
Determinants of Domestic Savings Mobilization Among the Rural Poor, The Contribution of Table Banking in Kenya PDF
Joyce Kimosop, Josephat Cheboi Yegon 11-16
Partnership Income Tax on Social and Economic Development in Nigeria PDF
Osho, Augustine E., Agbeleye, Ademola James, Ojeme, Ruth Blessing 17-24
Taxation as a Source of Revenue Generation in Local Governments, Nigeria PDF
Osho, Augustine E., Ajayi, David Adelagun, Ogunbodede, Rachel Olufunke 25-36
Influence of Market Value-To- Book Value (MV/BV) and Return on Equity (ROE) Ratios on Investment Decisions of Common Stockholders in Quoted Manufacturing Companies in North-West Nigeria PDF
Ugbe, A. Sylvester, Babat, Auta Lluka 37-43
The Effect of Corporate Social Responsibility Disclosure, Family Ownership, and Good Corporate Governance in Tax Avoidance PDF
I Made Sujendra, Ni Made Dwi Ratnadi, Maria Mediatrix Ratna Sari, Ni Ketut Rasmini 44-49
Financial Literacy and Investment Decisions Among Traders in the Techiman Municipality PDF
Evans Oteng 50-60
Compliance with Company and Allied Matters Act (CAMA) Evincing Financial Reporting Quality Impact on Performance of Small and Medium Enterprises (SMEs) in Nigeria PDF
Mohammed DANJUMA, Peter TERU, Musa JERRY, Rukaiyatu Adamu 61-69
Personal Financial Management Practices of Secondary School Teachers in Kisii County: Kenya PDF
Mary Bosire, George Owuor, Irene Asienga, Fredrick Kalui 70-80
Risk Management Approach and Banks’ Portfolio Investment Performance in Nigeria PDF
OSAYI, Valentine Igbinedion, DIBAL, Hyeladi Stanley, EZUEM, Moyotole Daniel 81-91
Study on the Development of the Banking Industry in Ghana with Evidence to Innovation Technology PDF
Bekoe Bernard Boamah, Naffixa Afua Dadzie, Yu Bo 92-102
The Impact of Board Structure on Firm Performance: Evidence from the Nonfinancial Companies Listed on Ghana Stock Exchange PDF
Kong Yusheng, Emmanuel Anyigbah 103-114
The Moderating Effects of Dividend Policy on the Impact of Financial Disclosure Towards Corporate Value: A Study of Listed Jordanian Industrial Firms PDF
Yousef Shahwan 115-125
Institutional Ownership as A Predictor of Dividend Policy of Commercial Banks in Kenya PDF
Rashid Simiyu Fwamba, Consolatta Nasimiyu Simiyu 126-136
Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds PDF
Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud 137-146
Ethical Thoughts in Accounting And Their Effects On Accounting Practice PDF
William Smart Inyang, John Ogenyi Oboh, Rex Tobechukwu Nwabuikem 147-170

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

 

 

Vol 10, No 7 (2019)

 

Vol 10, No 8 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Effect of Risk Management on Firm Value with Firm Performance as a Mediation (Study in Banking Industries Listed in IDX) for the year 2013-2017 PDF
Dippos Pasadena Situmorang, Yvonne Augustine 1-5
Balanced Scorecard and Private Universities’ Performance in South-Western, Nigeria PDF
OLASUNKANMI Musibau Lanre, ASAOLU Taiwo Olufemi 6-15
Factors Influencing Saudis Investors’ Attitude to Invest in Islamic Mutual Funds PDF
Saiyer Aljaed, Maizaitulaidawati MdHusin, Wan Khairuzzaman Wan Ismail, Samiah Aljaud 16-23
Disclosure, Enforcement and the Valuation of Equity PDF
Julian S. Abée, Michael Meser, Stefan Veith, Jochen Zimmermann 24-60
Effect of Investment Risk on Unit Trust Price Volatility Among Capital Market Authority Listed Firms in Kenya PDF
Joseph Kimani Mwangi, Willy Mwangi Muturi, Patrick Kibati 61-75
Effectiveness of Budgeting and Budgetary Control on the Performance of Ado-Ekiti Local Government in Nigeria PDF
Olola Olayeye, Aduwo 76-82
Environmental Green Accounting and Auditing Practice PDF
Nur eny Lolo, Muh. Rum 83-90
The Effect of Liquidity and Financial Leverage on Firm Performance: Evidence from Listed Manufacturing Firms on The Ghana Stock Exchange PDF
Jiang Hongli, Elizabeth Sena Ajorsu, Ernest Kay Bakpa 91-100
Bank Risks, Regulatory Interventions and Deconstructing the Focus on Credit Risk PDF
Anthony Okafor, Javier Fadul 101-107
The Impact of Cash Flow Statement of Listed Firms on the Decision of Investors PDF
Duc Dung Nguyen, Manh Dung Tran 108-113
Profitability and Financial Leverage: A Study Based on Stitched and Unstitched Textile Sector of Pakistan PDF
Sohaib uz Zaman, Fiza Murghoob 114-119
Access to Finance for Women-Owned SMEs in Palestine PDF
Adnan A.A Qubbaja 120-128
Non Performing Finance, Third Party Funds, Financing Risk and Inflation to Profit Loss Sharing (Study Empiris on Sharia Commercial Bank in Indonesia BEI Period 2012 – 2016) PDF
Marsyaf . 129-137
Assessing the Effects of Privatization on State Enterprises in Ghana PDF
Isaac Akomea-Frimpong, Modjinou Yaovi Sebia, Temitayo. O. Olaniyan 138-148
The Impact of Professional Competence & Staffing of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities PDF
Moses Jachi, Lucky Yona 149-164
Effects of Professional Skepticism, Organizational-Professional Conflicts and Performance Evaluation Toward Audit Judgment Through Auditor Dysfunctional Behavior PDF
Nurazmi Safitri Haris 165-173
The Impact of Accounting Disclosure Levels on Improving the Mental Image of Pharmaceutical Companies in Jordan PDF
Mohammad Dabaghie 174-180
Analysis of Factors Affecting the Capability of the DPRK Board Members in Financial Supervision (Study on Banda Aceh Local Parliament (DPRK Banda Aceh)) PDF
Jalaluddin ., Juanda ., Cut Putri Balqisa 181-189
Financial Factors Determining Micro-Loan Uptake by Women Enterprise Groups in Nakuru East Constituency, Nakuru County PDF
Fredrick Oluoch, Fredrick M. Kalui 190-201
The Effect of Corporate Governance on Profitability, Capital Structure and Corporate Value PDF
Rolens E.H. Riwu Manu, Taher Alhabsji, Sri Mangesti Rahayu, Nila Firdausi Nuzula 202-214
Effect of Determinants of Lending Interest Rate Fluctuations on the Profitability of Commercial Banks in Kenya PDF
Brenda Jebiwott Rop, Fredrick M. kalui 215-233
TRANSPARENCY OF AUDIT FIRMS: ANALYSIS OF TRANSPARENCY REPORTS IN TURKEY PDF
Evren Dilek Sengur 234-240

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

 

 

Vol 10, No 9 (2019)

 

 

Vol 10, No 10 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
A Comparative Study of Traditional Activity-based Costing and Time-driven Activity-based Costing at a University Hospital in South Korea PDF
Keun-Hyo Yook, Sung-Wook Yi, Il-woon Kim 1-14
A Literature Study on Access of Petty Cash in Financial Crisis Private Sector PDF
Uma Shankar Singh 15-20
Looking for Empirical Evidence Between Accounting Conservatism and Ownership Structure Towards the Aggressive Tax Avoidance in Public Listed Companies of Indonesia PDF
Mustaruddin Saleh, Kurniaty ., Muhsin . 21-26
Collapse of Big Banks in Ghana:Lessons on Its Corporate Governance PDF
Agyemang Andrew Osei, Kong Yusheng, Ayamba Emmanuel Caesar, Vincent Konadu Tawiah, Twum Kissiwaa Angelina 27-36
Online Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System Discipline PDF
Renna Magdalena 37-44
Use of Service-Wide-Vote (Contingency Budget) for National Development: Evidence from Federal Ministries, Departments And Agencies in Nigeria PDF
William Smart Inyang, Sunday A. Effiong, Charles Effiong, John Ogenyi Oboh 45-62
Impact of Investment Environment on Foreign Direct Investment (FDI): Case of the Republic of Kosovo PDF
Bersan Haliti, Safet Merovci, Donat Rexha 63-69
How Is the Effect of Inflation to Interest Rate, Exchange Rate and Indonesia Composite Index? PDF
Temy Setiawan, Hary S. Sundoro 70-76
Influence of Price Volatility on Herding Behaviour: A Study of Nigerian Stock Market PDF
Ifeoma Patricia Osamor, Edwin C. Anene 77-83
Effect of Capital Adequacy Ratio (CAR) on Profitability of Deposit Money Banks (DMB’s): A Study of DMB’s with International Operating License in Nigeria PDF
Ajayi, Samuel Olatayo, Ajayi, Henry Folusho, Enimola, Dare Joseph, Orugun, Fausat Ibidunni 84-91
Effectiveness for the Value of Money on Capital Expenditure in Nigerian Public Sector PDF
Udeh, Francis Nnoli Peter 92-98
Extended Value-Added Intellectual Coefficient and Financial Reporting Quality: Moderating Role of Global Financial Crisis PDF
Muhammad Irfan, Memoona Kausar, Muhammad Shaukat Malik 99-110
Measures of Audit Committee Effectiveness in Nigeria PDF
Vera Ekundayo, Adeyinka Ilori 111-121
The Effect of Return on Equity and Earning Per Share on Stock Prices Period 2011 – 2017 (Case Study: Adaro Energy, Tbk.) PDF
Khayatun Nufus, Awaluddin Muchtar, Rizka Melia Utami 122-128
The Influence of Risk Management on Organizational Efficiency: A Study of Access Bank Ghana Limited PDF
Lady Nadia Frempong, Obed Tettey Nartey, Bright Asiamah Korankye 129-136
Drivers of Profitability in Pakistan Stock Exchange (PSX) through Du-Pont Equation PDF
Adees Ahmed, Danish Ahmed Siddiqui 137-151
Interactive Performance Measurement Systems, Corporate Social Responsibility and Their Impact on Environmental and Social Performance PDF
Hamdani ., Sekar Mayangsari 152-157
Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam PDF
Thi Thu Huyen Vu, Thi Duyen Luu, Thi Hue Dang, Thi Dieu Thu Nguyen, Manh Dung Tran 158-165
The Effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Efficiency (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), on Return on Assets (ROA) PDF
Yuhasril Yuhasril 166-176
Performance Based Compensation and Firm Value of Commercial Banks in Nigeria PDF
Asian A Umobong, Alabaraba Bele-Egberi 177-191
Environmental Accounting and Financial Performance of Oil and Gas Companies in Nigeria PDF
Saman Udi Polycarp 192-202
The Effect of Intellectual Capital and Capital Adequacy on Credit Risks and Financial Performance (A Study of Commercial Banks at the Indonesia Stock Exchange ) PDF
Ketoet Astawa, Suhadak ., Sri Mangesti Rahayu 203-222
Can Environmental and Social Performance of Thai-listed Companies Create Sustainable Value?
Neungruthai Petcharat, Phanthipa Srinammuang 223-228
Dividend Pay-Out Policy and Company Financial Performance in Kenya PDF
Ogachi Daniel, Ndege Richard, Gaturu Peter, Zoltan Zeman 229-238

 

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

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.5 and No.6 (2018) Research Journal of Finance and Accounting

Vol 9, No 5 (2018)

 

Vol 9, No 6 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Effect of Government Expenditures and Tax on Investment and Economic Growth in Indonesia PDF
Amran Husen, Muammil Sun’an 1-6
An Analysis of Financial Leasing in Albania PDF
Fatjola Lubonja, Sllavka Kurti 7-12
Macroeconomic Determinants of Inflation: Evidence from the Republic of Guinea PDF
Antoine LOUA, Yang WAN RONG, Siba Kolin KOIVOGUI, Muhammad WASIF ZAFAR 13-21
The Effect of Corporate Social Responsibility on the Return on Assets of Multinational Companies in Nigeria PDF
G.T. AKINLEYE, FAUSTINA T. ADEDAYO 22-30
Analytical Review of the Effect of Corporate Social Reporting Disclosures on Performance of Firms in the Financial Sector in Nigeria PDF
Onyekwelu, Uche Lucy, ENEH, George N.O., OKONKWO, Elizabeth, Uzoamaka 31-38
Accounting System as A Tool for Effective Management of Finance of Local Governments in Benue State PDF
Saasongu Ezekiel Nongo 39-43
Determinants of Corporate Financial Disclosures: An Empirical Analysis of Family and Non-Family Small and Medium-Sized Enterprises PDF
Andrea Quintiliani 44-52
Impact of Training and Development on Employee Performance: A Comparative Study on Select Banks in Sultanate of Oman PDF
Shouvik Sanyal, Mohammed Wamique Hisam 53-58
Income Tax Compliance Behaviour in Kenya: An Application of Structural Equation Modelling PDF
Farida Abdul, David Wang’ombe 59-67
Measuring the Financial Stability: A Focus on the Banking Sector of Bangladesh PDF
Niluthpaul Sarker, Shamsun Nahar 68-76
Measuring Market Valuation of Amman Stock Exchange Industrial Sectors: Tobin’s Q Ratio as Investors’ Market Performance Indicator PDF
Sami E. Alajlani, Ofelia T. Posecion 77-84
Payroll Fraud and Profit Performance: An Assessment of Small and Medium Enterprises (SME’s) in Nigeria PDF
Wale Henry Agbaje, Olusola Esther Igbekoyi 85-93
Portability of Multiple Discriminant Analysis Prediction Model of Listed Firms: An Emerging Market Perspective PDF
Prince Gyimah, Williams Kwasi Boachie 94-99
Solvency, Debt and Operating Performance (Case Study on 23 Districts/Cities in Aceh Province, Indonesia in 2014-2015) PDF
Jalaluddin ., Juanda ., Fitrawati . 100-105
The Impact of Accounting Disclosure on the Efficiency of Investment Decisions in Sudanese Banks (2007 to 2017) PDF
Sana Ali Awad 106-114
The Impact of Monetary and Fiscal Policies on Stock Returns in the Jordanian Amman Stock Exchange Case PDF
Tawfiq Taleb Tawfiq, Asem Tahtamouni 115-128
Towards a Proactive Role of Internal Auditors in Anti-Money Laundry Compliance Review: An Egyptian Perspective PDF
Sara H. Sabry 129-138
The Moderating Effect of the Listing Sector on the Relationship Between Capital Structure and Financial Distress of Non-Financial Companies Listed in Kenya PDF
Robert Gitau Muigai, Agnes Ndinda Mutiso 139-146
Effect of International Public Sector Accounting Standards (IPSASs) on Information Delivery and Quality in Nigeria PDF
Gideon Tayo Akinleye, Abiola Peter Alaran-Ajewole 147-163
Relationship between Frequency of Board Meetings and Performance of Commercial Banks in Kenya PDF
Mercelina Praxides Adhiambo, Josephat, Lishenga Lisiolo 164-171

 

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

Vol 9, No.1, No.2, No.3 and No.4 (2018) Research Journal of Finance and Accounting

Vol 9, No 1 (2018)

 

Vol 9, No 2 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Reciprocal Influence of the Capital Structure with the Corporate Value (Study on listed Consumption companies in Indonesia Stock Exchange 2009-2013) PDF
Wahyuni Sriastutik, Suhadak ., M. Dzulkirom, Siti Rgil Handayani 1-5
Access to Versus Usage of External Finance by Micro Small and Medium Enterprises in the Kumasi Metropolis PDF
Siaw Frimpong 6-15
Credit Management in Microfinance Institutions: A Case Study of Some Selected Microfinance Institutions in the Ashanti Region of Ghana PDF
Augustine Amamuo Tawiah, Kwadwo Asante 16-24
Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme? PDF
Christian Ewane, Osée Hanko 25-36
Effect of Working Capital Management Practices on Financial Performance of Retail Firms in Garowe, Puntland State of Somalia PDF
Mohamoud Abdidahir Jama, Willy Muturi, Mohamed Samantar 37-43
The Deficits and Surplus in Implementation and Evaluation of Iraqi General Budget PDF
Khaleel Radhi Hasan Al-zlzly 44-48
Accounting Standard Review of Biological Assets Based on Indonesia Government PDF
WIKE PRATIWI, AHMAD ROZIQ, YOSEFA SAYEKTI 49-53
Influence Policy Liabilities, Size,Growth Corporate and Profitability and Value of the Company in the Agricultural Sector in Indonesia PDF
Fitri Tat Mainul Q, Agung Budi Sulistiyo, Ahmad Roziq 54-61
Implication of Regulatory Agencies on the Development of Capital Market in Nigeria: 2000 – 2014 PDF
Odi, Nwankwo, Abdulkadir Mohammed, Idachaba Innocent 62-69
Corporate Governance and Value Relevance of Accounting Information:Evidence from Nigeria PDF
OkunOmokhoje Omokhudu, ChinweClaire Amake 70-88
Influence of Human Resource Competence and Role of Culture on Accrual Accounting Implementation Effectiveness (Survey: Work Unit of Local Government Area in Banten Province) PDF
Nurul Hidayah 89-97
Accounting Practices Based on the System of Conjunction Study of Ednometodelogy in the Foundation of Al-Imam Islamic Boarding School PDF
Rina Rahayuningsih, Agung Budi Sulistiyo, Ahmad Roziq 98-112
The Effects of Materiality Concept on Auditing Practices and Decision Making PDF
Bassey, Bassey Eyo, Dada Esther Temitayo, Adejompe Anthony 113-119
The Roles of Internal Audit at Ensuring Value for Money in Higher Education Management in Nigeria- A Desktop Perspective PDF
Adedokun, Rotimi Adetayo, Ogunwole, Cecilia Aina Oluwakemi 120-127
Audit Tenure and Investor’s Perception on Audit Quality Before and After Implementation of The SA 240 PDF
R Nelly Nur Apandi 128-138
The Impact of Implementation of Finance Management Functions and the Concept of Economic Value Added (EVA) To the Development of Business Operational Performance PDF
IBRAHIM HAFID 139-151

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

 

Vol 9, No 3 (2018)

 

Vol 9, No 4 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
A Disaggregated and Comparative Analysis of Working Capital on the Performance of Manufacturing Firms in Nigeria (A Study of Nestle and Cadbury Nigeria PLC) PDF
E. N. Obim, H. Owui, C. Emefiele, I. E. Edim 1-6
Effect of Financial Transparency on Financial Performance of Companies Listed in East Africa Securities Exchanges PDF
Boniface Muriithi Wanjau, Willy Mwangi Muturi, Patrick Ngumi 7-10
Determinants of Dividend Policy among Banks Listed on the Ghana Stock Exchange PDF
Edmund Nana Kwame Nkrumah, Deborah Naadu Ofori, Oswin Aganda Anaba, Akoto Linda Serwah 11-19
Evaluation of Firms’ Corporate Financial Indicators and Operational Performance of Selected Firms in Nigeria PDF
Onyekwelu, Uche Lucy, Nnadi, Chikezie Sunday Onoh, Iyidiobi, F.E. 20-29
Drivers of Technical Efficiency of Ethiopian Commercial Banks: DEA Approach & Tobit Model PDF
Yidersal Dagnaw Dinberu, Man Wang 30-38
Financial Costs and Benefits Analysis of Gas Development Projects in Nigeria PDF
Ahmed Adamu, Muttaqah Rabe Darma 39-58
Effect of Public Financial Management Practices on County Governments Financial Distress in Kenya PDF
Jackson Wetosi, Charles Yugi Tibbs, Benedict.O. Alala 59-70
The Role of Trust in Effecting the Firm Performance and Human Capital to Earning Quality with Trust for Indonesia, Phillipines and Thailand Banks PDF
Gilbert Rely, Yvonne Augustine, Regina J. Arsjah 71-77
Accounting for Financial Instruments and Their Impact on Decisions in the Jordanian Public Shareholding Companies PDF
Ali Mustafa Magablih 78-88
Adoption of International Financial Reporting Standard and Accounting Information Quality PDF
Tasiu Tijjani Kademi, Musa Muhammad Ibrahim, Haruna Shehu 89-94
Taxi Services in Saudi Arabia through Mobile Apps: An Empirical Investigation PDF
Sajid Ali, Ayid A-Magati, Majed A-Dosari, Faisal A-Mandil 95-104
The Effect of Good University Governance, Effectiveness of Internal Controlling System, and Obedience of Accounting Regulation on the Tendency of Fraud in PTKIN-BLU PDF
Ahmad Faisol Ansori, Einde Evana, Rindu Rika Gamayuni 105-112
The Influence of the Amount of CSR Costs Against Public Response and Company Performance PDF
Deni Juliasari, Yosefa Sayekti, Siti Maria Wardayati 113-121
Causal Relationship between Foreign Institutional Investments, Exchange Rate and Stock Market Index i.e. Sensex in India: an Empirical Analysis PDF
Mohammad Noor Alam, Md Shabbir Alam, Shariq Mohammed 122-130
Topics in Stochastic Analysis and Applications to Finance PDF
Imtithal Mohammed Alzughaibi 131-145
An Empirical Study of Macroeconomic to Portfolio Performance : Sub-sector Building Construction with Crude Petroleum and Natural Gas PDF
Wesly Mailander Siagian, Bagus Sartono, Aviliani . 146-154
How Far Do Banks’ Intermediation Functions Influence Economic Growth In Nigeria? PDF
Ikechukwu. S. Nnamdi, Samuel. L. Penu 155-165
International Trade and Performance of the Nigerian Economy (1990-2017): A Causality Investigation PDF
Andabai, PriyeWerigbelegha, MaryAnn, NwamakaIgbodika 166-171
Financial Leverage and its Effect on Corporate Performance of Firms in Nigeria (1999-2016) PDF
Tonye Ogiriki, Andabai, Priye Werigbelegha, Bina, Percy Avery 172-178

 

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

Vol 8, No.9 and No.10 (2017) Research Journal of Finance and Accounting

Vol 8, No 10 (2017)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Audit Committee, Contigency Factors, and Audit Report Lag: Evidance from Mining Company in Indonesian Stock Exchange PDF
Rediyanto Putra, Sutrisno T, Endang Mardiati 1-9
Bank Credit Availability to SMEs in Nigeria: The Impact of Firm and Owner Characteristics PDF
Yaseen Ghulam, Blessing Iyofor 10-20
Corporate Social Responsibility and Profitability of Commercial Banks in Nigeria (2006-2015) PDF
Cordelia Onyinyechi Omodero, Amah, Kalu Ogbonnaya 21-27
Determinants of Internet Financial Reporting by Egyptian Companies PDF
Laila Samy Aboutera, Amani Hussein 28-39
Determinants of Environmental Accounting Disclosure among Listed Manufacturing and Allied Firms in Kenya PDF
Umulkher Ali Abdillahi, Muganda Munir Manini 40-72
Impact of Board Gender Diversity on Profitability of Agricultural Listed Companies in Kenya: 2008-2015 PDF
Rozmina Rana, Mwangi Mercy Wairimu 73-86
Parental Economic Status and Academic Performance of Accounting Students in Nigerian Universities PDF
Odoh, Longinus Chukwudi, Ugwuanyi, Uche Boniface, Chukwuani, Nnenna Victoria 87-94
Multi-facet Performance Measurement System for Textile Industries: A Comprehensive Study from Bangladesh PDF
Mofijul Hoq Masum, A.N.M. Asaduzzaman Fakir, Md. Kaium Hossain 95-104
Determinants of Insurance Business Activities in an Oil Dependent Economy: the Case Study of Saudi Arabia PDF
Riyaz muhmmad, Yassen Ghulam 105-112
Stock Market Dynamics in Pakistan: What Do Political Events and Budget Announcements Disclose? PDF
Shahbaz Khan, Nida Baig, Muhammad Usman, Muhammad Shaique, Ruqia Shaikh 113-123
Sustainability Reporting and Financial Performance: A Conceptual Landscape PDF
Ikenna Elias Asogwa 124-131
The Correspondence between Theories, Methods, and Topics of Corporate Governance Research in the Middle East: Systematic Review PDF
Hashem Alshurafat 132-141
The Effects of Credit Management on Profitability of Manufacturing Firm in Nigeria. (A Study of Selected Companies in Nigerian Stock Exchange) PDF
Onuora Joshua K, Ifeacho Samuel Nwafili 142-154
The Implications of Credit Creation by Banks on Economic Growth of Nigeria PDF
Ajinaja Olatunde Topson, Adedayo Olawale Clement, Akinuli Bankole Olu 155-160
Fiscal Illusion Detection and the Effect on Capital Expenditure, Fiscal Decentralization, Economic Growth, and Human Development Index for District/Cities in Bali Province PDF
I Ketut Jati, I Ketut Suryanawa, AANB Dwirandra 161-169
DAU, DBH, and PED Ability in Moderating the Effect of PAD on HDI and DSD of Districts / City in Bali Province PDF
I Ketut Sujana, Ni Luh Sari Widhiyani, I Dewa Gde Dharma Suputra 170-177
Corporate Governance and Financial Firm Performance: Evidences from Jordan PDF
Almostafa Zayed 178-191
The Effect of Corruption and Pipeline Vandalization on Nigeria’s Per Capita Income PDF
Okezie, Amachukwu Chibuzo, Marcus, Samuel Nnamdi 192-199

 

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

 

Vol 8, No 9 (2017)

Vol 8, No.7 and No.8 (2017) Research Journal of Finance and Accounting

Vol 8, No 7 (2017)

 

Vol 8, No 8 (2017)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Analysis of the Role of Fundamental Financial Ratios in Predicting the Stock Returns for Commercial Banks Listed on Amman Stock Exchange PDF
Abdul Sattar Abdul Jabbar Al Kubaisi, Oday Hussein Afaneh, Abdalla Hussain Al Assuli 1-16
Intellectual Capital Efficiency and Its Impact on Financial Performances of Ethiopian Commercial Banks PDF
Bizuneh Girma 17-31
Case Study “XYZ Commercial Joint-Stock Bank”, Conversion of Financial Statements from Vietnam’s Accounting Standard into International Financing Reporting Standard PDF
HA XUAN THACH, NGUYEN NGOC HIEP 32-48
Corporate Reporting Concept and the Emergence of Nonfinancial Information Reporting: A Literature Review PDF
Saleh Mohammed Mashehdul Islam 49-59
Dividend Versus Capital Gain and Investor Preference:A Case Study on Dhaka Stock Exchange PDF
Rumana Haque, Syed M. Fuad, Md. Sultan Mahamud 60-68
The Effect of Bonus Plan and Income Smoothing on the Selection of Accounting Policy with Corporate Governance as Moderating Variable: An Evidence in Indonesia PDF
Ingrid Panjaitan 69-80
Interest Rate and Its Volatility Threshold on Stock Market Returns: Evidence from Ghana and South Africa PDF
Kofi B. Afful 81-96
The Market Reaction to Votes of Confidence for Embattled CEOs PDF
Victoria DaSilva, Richard Fields, Philip Swicegood, George Turk 97-101
The Effect of Regional Revenue, Revenue Sharing Fund, General Allocation Fund and Special Allocation Fund on Regional Economic Growth (Empirical Study In the 33 provinces in Indonesia Year 2011-2014) PDF
Muti’ah . 102-112
Determinant of Corporate Governance, Audit Quality and Financing Decision PDF
Nengzih . 113-120
Credit Financing and Performance of SMEs in Lira Municipality, Uganda PDF
Marus Eton, Fabian Mwosi, Deus Mutesigensi, Charles David Ebong 121-127
The Economic Performance of Budget Deficit in Nigeria PDF
FAGBOHUN Akinola 128-135
The Impact of Credit Risk on the Profitability of Banks Listed on the Palestine Exchange PDF
Imad Kutum 136-141
The Informal Sector Tax Revenue Potential: A Case of Zimbabwe PDF
Edmore Munjeyi, Samson Mutasa, Stephen E Maponga, Kudzanayi C Muchuchuti 142-146
Corporate Governance and Earnings Management in Money Deposit Banks in Nigeria PDF
Joseph Ugochukwu Madugba, Amah Kalu Ogbonnaya 147-153
The Impact of Electronic Management In Improving The Accounting Control System On Health Insurance: Applied Study in the Health Sector in Irbid PDF
Ahmad Saleh khalaf Al- Jarabah 154-160
Evaluation of Factors Affecting Credit Flow from Banks to SMEs in Uganda PDF
Yaseen Ghulam, Dorothy Ntaanya 161-175
Balanced Scorecard Utilisation and Employee Motivation in the Consumers Goods Sector of Listed Nigerian Companies PDF
Dahiru Hussaini, Ijeoma Ogochukwu Anaso, Ahmed Modu Kumshe 176-185
Balanced Scorecard Utilization Perceived Effect on Customer Satisfaction PDF
Ijeoma Ogochukwu Anaso, Dahiru Hussaini, Ahmed Modu Kumshe 186-194

 

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

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

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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.23 and No.24 (2016) Research Journal of Finance and Accounting

Vol 7, No 23 (2016)

 

Vol 7, No 24 (2016)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analyzing the Financial Performance for Jordan Islamic Insurance Companies PDF
Sari Sulaiman Malahim, Abdullah Yusri AL Khatib 1-9
Corruption: Where Does It Stand? – A Point of View PDF
Mostéfaoui Sofiane, Mediani Mohammed 10-16
Internal Controls in Jordanian Banks and Compliance Risk PDF
Hossam Haddad 17-31
The Influence of Leadership Style, Integrity and Organizational Commitment on the Performance of State Development Audit Agency (BPKP) at BPKP Representative Office of Aceh Province, Indonesia PDF
Muslim A Djalil, Mirna Indriani, Firman Dariyansah 32-37
Nexus among Oil Prices, Current Account Balance and GDP in Pakistan PDF
Vivake Anand, Jianhua Zhang 38-42
Prospects and Challenges of Electronic Banking in Société Generale Ghana Limited: Evidence from Accra Metropolis PDF
Francis Onuman, Daboug Bright Christopher 43-55
Push or Pull Factors of Female Labour Force Participation in Bangladesh PDF
Mst Morium Khatun 56-63
Using Capital Budgets Techniques in Evaluating Investments Projects: Applied Study on Jordanian Industrial Corporations PDF
Essra’a Al Haddidi 64-70
The Effect of the Proportion of Independent Board, Audit Committee and Audit Quality on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2012 – 2014) PDF
Yenny Dwi Handayani, Putri Febrizki, Muhammad Nashar 71-79
Intellectual Capital Accounting – Value and Benefits for the Sustainable Development of Enterprises PDF
Vu Thi Kim Anh, Ha Thi Thuy Van 80-90
International Influence on Stock Markets in Pakistan PDF
Vivake Anand, Jianhua Zhang 91-99
The Relationship between Each of (Return on Equity & Return on Asset) and Annual Return in the Abu Dhabi Securities Exchange (ADX): Evidence from United Arab Emirates PDF
Anas Ali Al-Qudah 100-109
Voluntary Disclosures in Financial Reporting Among Listed Companies in Ghana: Does Corporate Governance Play a Part? PDF
Samuel Gyamerah, Albert Agyei 110-115
Jordanian Commercial Banks Performance Relative to Their Expenses PDF
Ghazi Abdul Majeed Alrgaibat, Ahmad Salem Alkhzali 116-122
The Effects of the Board on Corporate Performance. Evidence from Cameroon Banks PDF
Maurine Manka’a Ngwa, YuSheng Kong, Naiping Zhu 123-130
Corporate Proprietorship and Performance of Listed Conglomerates in Nigeria PDF
Agbi Eniola Samuel, Yunusa Abdulateef 131-152
The Relationship between Unemployment and Economic Growth in Nigeria: Granger Causality Approach PDF
Eze Onyebuchi Michael, Atuma Emeka, Egbeoma Nwigboji Emmanuel 153-162
Pricing Unit-Linked Insurance Contracts using Estimated Volatility PDF
Cynthia Ikamari, Noah Mutai 163-167
Taxation Mechanism of Fuel and Power Companies: Cross-Country Analysis of Reform Efficiency PDF
Sherzod Jalilov 168-172
The relevance of financial structure in WACC’s determination PDF
Carmelo Intrisano, Giovanni Palomba, Anna Paola Micheli, Anna Maria Calce 173-187
Auditors’ Independence and Accountability of Federal Higher Institutions in Ogun State PDF
Rasheed Olatunji ANIMASAUN, Issa Adewola ADEGBITE 188-203

 

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

Vol 7, No.21 and No.22 (2016) Research Journal of Finance and Accounting

Vol 7, No 21 (2016)

 

Vol 7, No 22 (2016)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Measuring the Efficiency of the Jordanian Islamic Banks PDF
Mahmoud Ali Jaradat 1-6
Towards an Indirect Agency Theory PDF
Amos Gitau Njuguna 7-14
The Barriers Which Face Auditing Profession and Their Impact on the Quality of the Jordanian Auditor’s Report PDF
Mousa Mohammad Abdullah Saleh, Al Qa’qa’a Khalaf Ali Al Zu’bi 15-27
The Impact of Information Technology Tools to Improve the Quality of Internal Accounting Controls in the Jordanian Insurance Companies PDF
Ibrahem Abdalla Ahmed Al- Momany, Kholoud Daifallah Hmoud Al-Qallab 28-34
The Role of Human Resource Costs to Achieve Competitive Advantage in the Jordanian Commercial Banks PDF
Awni El-Halasah, atallah Ahmad Alhosban 35-44
The Factors Affecting on Excess Liquidity of the Islamic Banks: Case Study on the Islamic Banks in the Jordan PDF
Abedalfattah Zuhair Al-abedallat 45-52
The Impact of Auditing Market Structure on Auditing Charges in China PDF
Danqing Shu 53-59
Using Accounting and Stock Market Price Data to Predict Financial Distress PDF
Essra’a Al Haddidi, Rasmiah Ahmad Abu Mousa 60-65
Value-adding and Monitoring Activities of Venture Capital:A Synthesis Literature Review PDF
Slimane Ed-dafali, Ahmed Chakir, Brahim Bouzahir 66-75
The Relationship Between the Size of Regulatory Outputs and Regulatory Taskspracticed by the Jordanian Audit Bureau and the Achieved Affluence of the State’s Public TreasuryThrough the Bureau’s Efforts PDF
Mohammad Ali Al Hayek 76-88
Financial Intermediation Role of the Nigerian Capital Market and Performance of Manufacturing Firms PDF
Ikeobi, Nneka Rosemary, Msheliza, Samuel Kaku, Bulus, Hashimu 89-98
The Impact of the Expansion in Electronic Services on the Growth of the Banking Deposits: Case Study on the Islamic Banks in the Jordan PDF
Abedalfattah Zuhair Al-abedallat, Ali Bakhit Jaafreh 99-106
Diminishing Utility, Loss Aversion, and Framing Effect in Financial Decission Making PDF
Yanuar Dananjaya, Renna Magdalena 107-109
Efficiency of Capital Adequacy Requirements in Reducing Risk-Taking Behavior of Tanzanian Commercial Banks PDF
Josephat Lotto 110-118
Forward Looking Financial Disclosure Narrative Reporting: Determinants and Use PDF
Mostafa I. Elfeky 119-129
Stock Market Reaction to Mergers and Acquisitions Announcements in Emerging Markets. Evidence from Mergers and Acquisitions Firms Listed in Eastern Africa Securities Markets PDF
Beth Kariuki, Willy Muturi, David Kiragu 130-141
Accounting and Auditing in Free Economic Zones: Factors for Change and Perspectives of Improvement PDF
Azamat Ostonokulov 142-146
EFFECT ON EFFECTIVENESS OF INTERNAL CONTROL OPERATION OF GOOD GOVERNANCE AND IMPACT ON THE DECREASE IN FRAUD: Survey on Monitoring the Regional Police Inspectorate of the Republic of Indonesia PDF
Eddy Sarwono 147-157
Influence of Intellectual Capital on Company Performance of Banks and Insurance Companies in Indonesian Stock Exchange 2010-2014 PDF
I.K. Marla Lusda, Hari Wijayanto, Dedi Budiman Hakim 158-167

 

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