Vol 9, No 17 (2018)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Financial Literacy for Empowering Marginalized People in Nepal | |
| Ramesh Prasad Chaulagain | 1-8 |
| Valuation Process and Performance of Combined Ethiopian Companies: (Experience from Sur Construction plc. and Ethio-Rental plc) | |
| Birhane Tsegay | 9-16 |
| Determinants of Turnover Tax Collection Effectivenes: The Case of West Gojiam | |
| Temesgen Ayenew Birhan | 17-25 |
| Does the Working Capital Requirement Vary Across Different Industrial Manufacturing Companies in Ethiopia? | |
| Tesfa Nega Tesema | 26-31 |
| Determinants of Tax Compliance Attitude with Taxation: Evidence from Category “A” Taxpayers in Gedeo Zone, SNNPRS, Ethiopia | |
| Kanbiro Orkaido Deyganto | 32-44 |
| Ownership Structure and Bank Performance in Zimbabwe | |
| Lucky Tuzuka Musikavanhu, Mufaro Andrew Matandare, Noel Zhou | 45-54 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 9, No 18 (2018)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| The Effect of Attitude Toward the Behavior, Subjective Norm and Perceived Behavioral Control on Whistleblowing Intention | |
| Ketut Kartika Diah Utami, Ni Putu Sri Harta Mimba, Ni Ketut Rasmini, A.A.G.P. Widanaputra | 1-5 |
| The Comparative Measurement of Market Risk and the Capital Charge Through Internal Model Approach: An Empirical Studi on Indonesia State-Owned Bank 2015 | |
| Embun Prowanta, Indra Siswanti, Nahdy Niza Mustafa | 6-10 |
| Determination of Tax Payers Behavior on Tax Reporting with E-Filing System | |
| I Gusti Made Putra Budidharma, I Wayan Ramantha, Ni Made Dwi Ratnadi | 11-16 |
| Customers’ Adoption of Electronic Banking and Access to Its Facilities in Maiduguri Metropolis, Borno State, Nigeria: An Empirical Investigation | |
| K. Biradawa | 17-20 |
| Relevance of Accounting Theory to Business Corporate Governance Performance in Nigeria | |
| Osho, Augustine E., Ajayi, David Adelagun | 21-30 |
| Justifying the Concept of Fair Value as a Theory through International Financial Reporting Standard (IFRS) | |
| Osho, Augustine E., Ajetunmobi, Tokunbo .P. | 31-39 |
| Effect of Short-term Debt to Total Assets Ratio on Financial Performance of Medium-sized and Large Enterprises in Kenya | |
| Charles Samson Mboi, Willy Muturi, Joshua Wanjare | 40-49 |
| The Effect of Public Sector Accrual Accounting Reform on Fiscal Performance | |
| Uche T. Agburuga | 50-57 |
| Efficient Financial Management Policy in Nigeria: An Evaluation of the Operations of Treasury Single Account (TSA) in Ministries, Departments and Agencies (MDAS) in Nigeria | |
| Felicia Okwueze, Suoton R. Ekine, Ngozi N. Ugwu | 58-65 |
| An Effecting of Corporate Social Responsibility, Managerial Ownership, Institutional Ownership of Firm Values Towards Real Earnings Management | |
| Gilbert Rely, Ari Purwanti | 66-77 |
| The Influence of Good Corporate Governance, Profitability, and Leverage Toward Disclosure of Corporate Social Responsibility | |
| Hairul Anam, Sudjinan ., Sudarmo ., Mega A | 78-85 |
| Lease Arrangements and Financial Performance of Breweries in Nigeria | |
| Gospel J. Chukwu, George C. Wadike | 86-93 |
| Legal Appraissal of Nigeria’s External Debt | |
| ADEOLA A. OLUWABIYI | 94-103 |
| The Role of Consultants in Resolving Loan Interest Charges Between Banks and Civil Servants in A Depressed Economy | |
| Joseph Wilfred ININI | 104-109 |
| Investigating the Impact of Accounting Information System on the Profitability of Jordanian Banks | |
| Borhan Omar Ahmad Al-Dalaien, Bader Omar Ahmad Dalayeen | 110-118 |
| An Exploration of Accounting Conservatism Practise: Empirical Evidence from Developing Country | |
| Badingatus Solikhah, Agus Wahyudin, Agung Yulianto, Yohana Eka Pratiwi | 119-126 |
| The Influence of Credit Control on Non Performing Loan in Deposit Money Banks in Nigeria (A Survey of First Bank, United Bank for Africa and Union Bank of Nigeria) | |
| Amos Olusola Akinola | 127-138 |
| The Influence of Exchange Rate and Inflation on Stock Return Volatility | |
| Fransiskus X Lara Aba | 139-145 |
| The Relationship Between Foreign Direct Investment Flows in Kenya and Macro-economic Factors | |
| Lisiolo Lishenga | 146-152 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 9, No 19 (2018)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Determinants of Tax Compliance Attitude with Taxation: Evidence from Taxpayers in Gedeo Zone, SNNPRS, Ethiopia | |
| Kanbiro OrkaidoDeyganto | 1-14 |
| Determinants of Internal Audit Effectiveness: Evidence from Gurage Zone | |
| Ayitenew Temesgen | 15-25 |
| The Role of Ethiopian Commodity Exchange (ECX) in Crop Value Chain Development in Ethiopia | |
| Bizualem Assefa | 26-33 |
| Capital Formation Through Public & Rights Issues in Indian Primary Capital Market: An Econometric Forecasting using Box-Jenkins ARIMA Model | |
| Siddhartha Sankar Saha | 34-45 |
| Liquidity Risk Management of Islamic Banks in Bangladesh | |
| Md. Mohiuddin Chowdhury, Shafir Zaman, Md Ashadul Alam | 46-54 |
| Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Banking Industry of Pakistan | |
| Mehwish Awan | 55-81 |
| Financial Liberalization Policy at Micro Perspective, The Case of Banking Sector in Ethiopia: Literature Review | |
| Solomon Kebede Menza | 82-86 |
| Growth Drivers of Greenfield Investment in Pakistan: Time Period of 2002-2017 | |
| Sadaf Mustafa | 87-95 |
| The Effect of Marketing Mix Elements on Sales Volume for Onion Marketing: Evidence from Dugda Woreda, Oromia Region, Ethiopia | |
| Gobezie Getachew | 96-105 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 9, No 20 (2018)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Increasing the Level of Agreement of Taxpayers on Tax Audit Conclusions-Recommendations to Vietnamese Tax Authorities | |
| Van Hue Dam, Quang Hung Nguyen, Manh Dung Tran | 1-7 |
| The Effect of Performance Accountability, Audit Opinion and Autonomy Toward Audit Delay of District / City Governments in Indonesia | |
| Dewi Sarifah Tullah, Lia Septia Dewi | 8-13 |
| Managing the Ratcheting Risk in Target Setting in the Nigeria Financial Sector | |
| Adebawo O. Owolabi, R.I. Akintoye, Adebawojo Oladipupo | 14-23 |
| The Effect of Good Corporate Governance on Company Value in Life Company Cycle | |
| Natalia Fiasari, Gayatri ., I Wayan Ramantha, Ida Bagus Putra Astika | 24-32 |
| The Effect of Selected Factors on the Development of Nairobi Securities Exchange | |
| Fredrick M. Kalui, Lucy Kalekye Musya | 33-46 |
| Analysis of Management Accounting Function in Entrepreneurial Orientation Culture in Private Manufacturing Firms in Kenya | |
| Rose Kerubo Nyanchama Mayianda | 47-73 |
| The Effect of Electricity Tariff and Self-Generated Power Supply on Business Performance in Nigeria | |
| Olaoye, Clement Olatunji, Talabi, Amos Olatunbosun | 74-80 |
| Influence of Cashflow Liquidity on Dividend Payout Among Deposit Taking Saving and Credit Cooperative Societies (SACCOs) in Kenya | |
| Patrick Mwangi, Agnes Mutiso, David Kabata | 81-86 |
| Sensitivity Analysis of the Demand for Financing in Riau Province | |
| Rosyetti ., Sri Endang Kornita, Rahmat Richard | 87-97 |
| Tax Avoidance and Evasion Practices in Bangladesh: A Study on Dhaka City | |
| Md. Nur Mohabbat, Md. Khalilur Rahman, Md. Abud Darda | 98-102 |
| Effects of Demographic Factors on Value of Investments of Teachers in Kisii County, Kenya | |
| Mary Bosire, George Owuor, Irene Asienga, Fredrick Kalui | 103-113 |
| “The Role of the External Auditor (Chartered Accountant) in Improving the Quality of Environmental Auditing” : Evidence From Jordan | |
| Laith Ahmad Al kasasbeh | 114-131 |
| THE DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM MODUL LEARNING IN UNIVERSITAS PERSADA INDOONESIA YAI | |
| Endang Suparman, Ryani Dhyan Parashakti | 139-150 |
| Financial Capacity and Adoption of E-government for Improved Service Delivery in Kajiado County, Kenya | |
| Jennifer Wangari Wairiuko, Raphael Nyonje, Elisha Opiyo Omulo | 151-165 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847