Vol 5, No.9, No.10, No.11, No.12, No.13, No.14 (2014) Research Journal of Finance and Accounting

Vol 5, No 14 (2014)

Table of Contents

Articles

An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco PDF
Omar Taouab, Khalifa Ahsina, Taoufiq Daghri 1-5
Corporate Governance Mechanisms and Web-Based Investor Relations Activities: an Empirical Examination on Companies Listed in Abu Dhabi Stock Exchange PDF
Amer “Mohammad Jaser” Qasim 6-14
Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial Performance PDF
Yusuf Ibrahim Karaye, Zuaini Ishak, Noriah Che-Adam 15-19
Operation of Credit Union Schemes as a Strategy for Meeting the Financial Expectations of the Marginalised: The Case of Ho Municipality Credit Unions in Ghana PDF
Simon Amegashie-Viglo, Justice Ahorlu 20-33
Empirical Analysis of the Relationship between Stock Market Returns and Macroeconomic Indicators in Nigeria PDF
Peter Ifeanyichukwu Ali, Akujuobi, A.B.C 34-40
The Results of Applying the Principles of Corporate Governance in Corporations Listed on the First Market in the Amman Stock Exchange PDF
Nidal Al Ramahi, Enas Alaboud, Walid Owais, Khalil AlRefae, Yousef Shahwan 41-53
Government Spending and National Income: A Time Series and Panel Analysis for Nigeria, Ghana and South Africa PDF
Felix Olurankinse, R. Santos Alimi 54-61
The Imperatives of Innovative Sources of Development Finance: Evidence from Nigeria PDF
Ajayi Oziomobo Dada, Md Shamimul Azim, Mir Salim Ullah 62-66
Loan Default Rate and its Impact on Profitability in Financial Institutions PDF
Evans Brako Ntiamoah, Emmanuel Oteng, Beatrice Opoku, Anthony Siaw 67-72
Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information PDF
Ali Ahmad Diab Mssadeh, Othman Hussein Othman, Ahmad Adel Jamil AbdAlla 73-79
Working Capital Management and the Performance of Selected Quoted Manufacturing Companies in Nigeria (2000-2009) PDF
Rafiu O. Salawu, John A. Alao 80-92
The Extent of Contribution of Coso Report in Improving the Internal Control at the Industrial Companies at Amman Stock Exchange PDF
Abdallah abedalqader silmi, Saher mohammad M. adous, Aiman mahmoud abu hamour 93-102
X-Efficiency of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, Lyaga Sheila Sakina, Benedict Mangobe Wafubwa 103-116
Managerial Skills and Technical Efficiency of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, Nzioka Nicholas Kising’u, Benedict Mangobe Wafubwa 117-135
The Causal Relationship between Interest Rates and Foreign Exchange Rates in Kenya PDF
Sifunjo E. Kisaka, Joseph Wambua Kithitu, Hellen Murugi Kamuti 136-151
The Relationship between Enterprise Risk Management (ERM) and Organizational Performance: Evidence from Nigerian Insurance Industry. PDF
Musa A. Obalola, Thomas I. Akpan, Olufemi, A. Abass 152-160
Inconsistency in the Adoption of IFRS by Nigerian Microfinance Banks PDF
Abuh Adah 161-167
Capital Structure and Firm Performance: Evidences from Commercial Banks in Tanzania PDF
Erasmus Fabian Kipesha, James, Josephine Moshi 168-178
The Effects of the Intensity of Firm’s Intangible Assets on the Volatility of Their Stock Prices PDF
Alexander Owiredu, Moses Oppong, Ransford Quarmyne Churchill 179-185

Paper submission email: RJFA@iiste.org

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

Vol 5, No 13 (2014)

Table of Contents

Articles

A Survey of Credit Risk Management Techniques Used by Microfinance Institutions in Kenya PDF
Sifunjo E. Kisaka, Robert Silikhe Simiyu 1-18
A Critical Narrative on the Theories of Money PDF
Ebney Ayaj Rana 19-25
Development Finance Institutions in Nigeria: Structure, Roles and Assessment PDF
Adesoye, A. Bolaji, Atanda, Akinwande A. 26-31
Impact of Exchange Rate on Balance of Payment: An Investigation from Pakistan PDF
Nawaz Ahmad 32-42
The Impact of Microfinance on Living Standards, Empowerment and Poverty Alleviation of the Poor People in Ethiopia, A Case Study in ACSI PDF
Asmamaw Yigzaw Chirkos 43-66
The Relationship between Regulatory Inconsistencies and Nigerian Banking Industry PDF
chude, Nkiru Patricia, chude Daniel Izuchukwu 67-75
Composition of Ethiopian Domestic Revenues and Tax Buoyancies (1975-2013) PDF
Delessa Daba 76-82
The Effect of Dividend Bubble on Share Price: Evidence from KSE-30 Index PDF
Arslan Iqbal 83-87
Investigating the Impact of Merger & Acquisition on Post Merger Financial Performance (Relative & Absolute) of Companies (Evidence from Non-Financial Sector of Pakistan) PDF
Khurram Ashfaq 88-101
The Role of Microfinance Institutions in the Development of Small and Medium Size Businesses in Ethiopia, A Case Study in Amhara Credit and Saving Institutions PDF
Asmamaw Yigzaw Chirkos 102-117
Impact of Financial Literacy on Saving-Investment Behavior of Working Women in the Developing Countries PDF
Javed Iqbal Bhabha 118-122
Understanding the Use of Balanced Scorecard in the Context of State-Owned Enterprises in Developing Countries: A Case from Ghana PDF
Samuel Nana Yaw Simpson, Francis Aboagye-Otchere 123-131
Theory of Behavioral Finance and Its Application to Property Market: A Change in Paradigm PDF
Saba Amin, Syed Shahzaib Pirzada 132-139
Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement PDF
EGBUNIKE, FRANCIS CHINEDU, OGBODO, OKENWA C.Y., ONYALI, CHIDIEBELE INNOCENT 140-153
An Analysis of the Reverse Weekend Anomaly at the Nairobi Securities Exchange in Kenya PDF
Sifunjo E. Kisaka, Cherutoi, Elima Kimonda, Hellen Murugi Kamuti, Benedict Mangobe Wafubwa 154-165
Banking Sector Reform In Nigeria: A Regulatory Imperative For A Sustainable Banking Industry PDF
C.M. Ojong, A. Ekpuk, A. Ogar, E.G. Emori 166-189
Organizational Culture and Financial Reporting Practices in Nigeria PDF
Egu U. Inah, Arzizeh T. Tapang, E. E. Uket 190-198

Vol 5, No 12 (2014)

Table of Contents

Articles

An Empirical Analysis of Management Attitude towards Risk and Credit Management PDF
Evans Brako Ntiamoah, Priscilla Oforiwaa Egyiri, Diana Fiaklou, Anthony Siaw 1-6
The Impact of Capital Adequacy on Deposit Money Banks’ Profitability in Nigeria PDF
Ndifon Ojong Ejoh, Ubana Ubi Iwara 7-15
Corporate Capital Structure and Firm’s Market Value in Nigeria PDF
Lambe Isaac 16-31
Corporate Governance and Sustainable Banking Sector: Evidence from Nigeria PDF
Adeyemi Babalola, Oluwaseyi Ayodele Adedipe 32-43
Role Domination of Service Assurance in Internal Audit Process PDF
Dwi Hariyanti, Made Sudarma, Unti Ludigdo, Ali Djamhuri 44-52
Effect of Mobile Money Transactions on Financial Performance of Small and Medium Enterprises in Nakuru Central Business District PDF
Bernard Ngaruiya, Mary Bosire, Simon M. Kamau 53-58
Intellectual Capital Management and Reporting in Jordanian Universities PDF
Walid Omar Owais 59-69
Earning Management in Jordanian public Shareholding Service Companies and Influential Factors PDF
Kholoud daifallah hmoud Al qallap 70-80
The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance PDF
Cecilia Lelly Kewo 81-87
Accrual Quality and Stock Price Informativeness: Evidence from India. PDF
Gregory D Lyimo 88-95
Predicting Credit Default among Micro Borrowers in Ghana PDF
Kwame Simpe Ofori, Eli Fianu, Kayode Omoregie, Nii Afotey Odai, Francis Oduro-Gyimah 96-104
Inward Remittances and Economic Growth in Sub-Saharan African Countries: Application of Panel Cointegeration Approach PDF
Mustapha Saidi Atanda, Ogboi Charles 105-115
Risk Management & Corporate Governance Characteristics in the Malaysian Islamic Financial Institutions PDF
Mohd Danial Afiq Khamar Tazilah, Rashidah Abdul Rahman 116-127
Strategic Financial Management and Nigeria’s Non-Oil Export Boost: Unit Root – Causality Treat PDF
Prince Umor C. Agundu, Chukwuemeka Anyamaobi 128-135
Effects of Dividend Policy on Firm’s Financial Performance: Econometric Analysis of Listed Manufacturing Firms in Kenya PDF
Charles Yegon, Joseph Cheruiyot, Jane Sang 136-144
The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in Kenya PDF
Charles Yegon, Jane Sang, Joseph Kirui 145-154
Bank Liquidity Risk and Performance: An Empirical Study of the banking system in Jordan PDF
Saleh Taher Alzorqan 155-164
The Factors Affecting in Narrowing the Audit Expectations Gap from the Viewpoint of the Investors in Jordan PDF
Hasan Flayyeh Al qtaish 165-180
An Assessment of Financial Literacy on Loan Repayment by Small and Medium Entreprnuers in Ngara, Nairobi County PDF
Tom Ongesa Nyamboga, Benson Omwario Nyamweya, Abdi Moulid Abdi, Felistus Njeru, Gongera Enock George 181-192
Determinants of Corporate Financial Distress: Case of Non-Financial Firms Listed in the Nairobi Securities Exchange PDF
Tom Ongesa Nyamboga, Benson Nyamweya Omwario, Antony Murimi Muriuki, George Gongera 193-207
Accounting Information System Framework for NPO (A Case Study on Children Development Centers Salatiga Cluster) PDF
Endang Haryani, Titin Pranoto 208-213
The Effect of Judgmental/Subjective Measures on Implementing Balanced Scorecard in Bahrain Firms PDF
Ali G. S. Mahmoud 214-222
External Audit Services Quality and Client Satisfaction: Evidence from Jordan PDF
Fawzi Al Sawalqa 223-236

Paper submission email: RJFA@iiste.org

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

Vol 5, No 11 (2014)

Table of Contents

Articles

Analysis of Factors Affecting Tax Compliance in Real Estate Sector: A Case of Real Estate Owners in Nakuru Town, Kenya PDF
Paul Muoki Nzioki, Osebe Rawlings Peter 1-11
Expense or Capitalize R&D – SFAS 2 Revisited PDF
Gurprit S. Chhatwal 12-24
Factors Affecting the Level of Voluntary Accounting Disclosure on Annual Financial Statements: “Applied Study on Jordanian Industrial Shareholding Companies” PDF
Aiman mahmoud abu hamour, Abdallah abedalqader silmi, Saher mohammad M. adous 25-33
Analysis of Factors Influencing Access to Credit Services by Women Entrepreneurs in Kenya PDF
John Gakuu Karanja, Anthony Kiragu Mwangi, Samuel Ngigi Nyakarimi 34-41
A Literature Review of Fraud Risk Management in Micro Finance Institutions in Ghana PDF
Akwasi A. Boateng, Gilbert O. Boateng, Hannah Acquah 42-51
Hedge Accounting as a Strategic Tool inFinancial Risk Management: A Review PDF
Firas Aziz M. Jawad, Xinping Xia, Maher A. H. Alshamam, Qussay A. Alnuaimi 52-59
Income Inequality by Income Sources in Eastern Senatorial District of Kogi State PDF
Cletus Usman Idoko, N.I. Ikpeze 60-67
A Modern Theory to Analysis of Break-Even Point and Leverages with Approach of Financial Analyst PDF
Meysam Kaviani 68-76
A Study on Financial Performance of Restructured or Revived SLPEs in Kerala PDF
Haseena Jasmine C K 77-83
Government Expenditure Management and Control in Ethiopia PDF
Abdu Muhammed, Melesse Asfaw 84-92
Impact of Capital Structure on Firm’s Financial Performance: Evidence from Food Sector of Pakistan PDF
Farida Khanam, Shagufta Nasreen, Syed Shahzaib Pirzada 93-105
The Role of Financial Literacy in Promoting Children & Youth Savings Accounts: A Case of Commercial Banks in Kenya PDF
Kubasu Alex, Ayuo Amos 106-110
Determinants of Super Store Customer Satisfaction in Pakistan PDF
Arbab Arshad, Hazoor Muhammad Sabir, Muhamad Zia ul Haq 111-116
Impact of Quality, Advertisement and Company Image on Brand Loyalty in CMPAK (ZONG) PDF
Numair Ahmad Sulehri 117-123
Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information PDF
Meiryani . 124-132
Why Oil and Gas Development Company Limited (OGDCL) Should Not Be Privatized PDF
Nazik Hussan 133-142
A Comparative Study: Intensity of Pakistan-China Inflation a Multi-Components Regime PDF
SHAFQAT NADEEN 143-147
Overconfidence and Loss Aversion in Investment Decisions: A Study of the Impact of Gender and Age in Pakistani Perspective PDF
Tahira R. Hassan, Wajiha Khalid, Abirah Habib 148-157
Antecedents of Growth in Market Share of Samsung, a Financial Analysis PDF
Muhammad Omair, Huzaifa Amin, Rana Umar Farooq 158-163
Association of Group, Lender, and Socio-Economic Factors with Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), Ethiopia PDF
Tesfaye Ginbare Gutu 164-181
Determinants of Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), Ethiopia PDF
Tesfaye Ginbare Gutu 182-198
The Real Exchange Rate of Oil Exporting Countries: An African Experience PDF
Odeyemi Gbenga .A 199-209
Impact of Working Capital Management on Firm’S Profitability PDF
Shagufta Nasreen 210-222
A Critical Analysis of Equity ownership Structure on Firm’s Performance: Case of Publicly Listed Companies in Kenya) PDF
Gongera Enock George, Tom Ongesa Nyamboga 223-237
Achieving Optimal Investment Portfolio Using Dynamic Programming PDF
Ben Apau-Dadson, Iddrisu Wahab Abdul, Joseph Dadzie, Martin Owusu Amoamah 238-246

Paper submission email: RJFA@iiste.org

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

Vol 5, No 10 (2014)

Table of Contents

Articles

Ineffective National Security Administration: The Implication on Foreign Direct Investment (FDI) in Nigeria PDF
Akinde M.A., Yusuff M.A. 1-9
Aligning Performance Measurement System with Lean Manufacturing Enterprise PDF
Haitham Salahudin, Hanafi Zaki 10-20
The Effect of Automation on Trading Volumes of Listed Companies at the Nairobi Securities Exchange, Kenya PDF
Robert Silikhe Simiyu, Silas Menge Osero, Fredrick Odoyo 21-33
What Are the Implications of Working Capital Management on Liquidity Risk? A Case of Listed Commercial Banks in Kenya PDF
James Gitau Kimani, Benson Onguso Nyangau, Robert Mugo Karungu, Kibet Kirui 34-49
Financial Development and Inflation Nexus in Nigeria: Evidence from ARDL Bounds Testing PDF
Chindo Sulaiman 50-56
The Effect of using Analytical Procedures by External Auditors on the Quality of External Auditing from the Perspective of Jordanian External Auditors PDF
Mohamed Mahmoud bshayreh 57-64
The Factors Effected in the Internal Control Systems at the Private Hospitals in Jordan PDF
Mohammed Sadeq Hammed Rababa’h 65-73
MSMEs Access for Finance in Zambia PDF
Chera E. Deressa 74-81
The Effect of Fund Size on Performance:The Evidence from Active Equity Mutual Funds in Thailand PDF
Nopphon Tangjitprom 82-86
The Impact of Bank Credit on the Growth of Nigerian Economy: A Co Integration Approach PDF
Modebe Nwanneka Judith, Ugwuegbe, S. Ugochukwu, Ugwuoke R.O 87-95
The Impact of Disaggregated Components of External Debt on the Economic Development of Nigeria (1969-2011) PDF
Kanu, Success Ikechi, Anyanwu, Felicia Akujinma, Osuji, John Ibeawuchi 96-106
The Relationship of the Stock Market Prices on Exchange Rate and Market Capitalisation: the Case Dar es Salaam Stock Exchange in Tanzania PDF
Iddi. Salum Haji, Wei Jianguo 107-112
Practice Management Analysis of Profit before and after Application of Income Tax Law No. 36 Of 2008 PDF
Respati Dian Cahya, Gugus Irianto, Bambang Purnomosidhi 113-123
The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia PDF
Arik Susbiyani, Bambang Subroto, Sutrisno ., Bambang Purnomosidhi 124-130
The Nexus between Corporate Social Responsibility and Financial Performance in Nigeria PDF
Damagum Yau Mohammed, Zik-Rullahi , Ahmed Abubakar 131-137
East African Community (EAC) And Uganda’s Tax Revenue PDF
Peter Babyenda, Rebecca Afua Klege 138-144

Paper submission email: RJFA@iiste.org

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

Vol 5, No 9 (2014)

Table of Contents

Articles

A Philosophical Thought on Sustainability Accounting PDF
I Putu Sudana, Eko Ganis Sukoharsono, Unti Ludigdo, Gugus Irianto 1-10
Causality of Audit Expectation Gap and Corporate Performance in Nigeria PDF
Ogbonna, Gabriel Nkwazema, Appah, Ebmobowei 11-21
Monthly Stock Market Seasonality: The Nigerian Evidence PDF
Oba Efayena 22-34
Impact of Agent Banking on Performance of Deposit Money Banks in Nigeria PDF
Chude, Nkiru Patricia-Nezianya, Chude, Daniel Izuchukwu 35-40
The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq PDF
Talal A. Al- Kassar, Mahmoud Al-Wadi, Alexander Dawoody 41-52
Are Microfinance Banks Important in Deposit Mobilisation in Nigeria? PDF
Ogunleye, Akin George, Akanbi Bosede Esther 53-57
Surveying of the Relationship between Investment Level and Corporate Governance Mechanisms with Firm Value PDF
Taha Bahrami, Rasoul Baradaran Hasanzadeh, Vahab cheshmpanam 58-67
The Allusions of Behavioral Finance PDF
Muhammad Naveed, Syed Taimoor Hassan, Tehseen Azhar, Sumra Latif, Muhammad Mubin, Kashif Qadri 68-75
Coordination and Cooperation between Internal and External Auditors PDF
Khaled Ali Endaya 76-80
Corporate Governance Practices and Earnings Management in Islamic Banking Institutions PDF
Faouzi Mohamed Hamdi, Mohamed Ali Zarai 81-96
Effect of Asset Structure on Value of A Firm: A Case of Companies Listed in Nairobi Securities Exchange PDF
Dennis Nyamasege, Walter Bichang’a Okibo, Andrew S. Nyang’au, Peterson Obasi Sang’ania, Henry Omosa, Charles Momanyi 97-102
Portfolio Diversification and Selectivity Performance of Fund Managers in India – A Study of Select Equity Funds PDF
Ch. Usha Rekha 103-110
The Effect of Managerial Overconfidence on Profit Smoothing Evidence from Tehran Stock Exchange PDF
Ehsan Kermani, Esmaeel Farzaneh Kargar, Eesa Zarei 111-118
The Traditional Theoretical View of Preference Theory PDF
Ondabu Ibrahim Tirimba, Peris Kinyua Wangari 119-123
Association between Ownership Structure and Accounting Conservatism PDF
KhadijehMohammadi Siyaparani, Behzad HassannezhadKashani 124-130
Capital Structure, Liquidity Position and Their Impact on Profitability: A Study of Listed Telecommunication Firms in Colombo Stock Exchange (CSE), Sri Lanka PDF
Velnampy. T, Vickneswaran Anojan 131-139
The Impact of Attitudes towards Saving, Borrowing and Investment on the Capital Accumulation Process in Kenya: An Application of the Theory of Planned Behavior PDF
Sifunjo E. Kisaka 140-151
The Effects of Capital Structure on Firm’s Profitability: Evidence from Kenya’s Banking Sector PDF
Charles Yegon, Joseph Cheruiyot, Jane Sang, P.K. Cheruiyot 152-159
Effects of Financial Risk Management on Firm’s Profitability: Panel Data Econometrics of Selected Micro-Financial Institutions in Kenya PDF
Charles Yegon, Jane Sang, P.K. Cheruiyot 160-169

Paper submission email: RJFA@iiste.org

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