Vol 6, No.19 and No.20 (2015) Research Journal of Finance and Accounting

Vol 6, No 19 (2015)

Table of Contents

Articles

Relationship between Human Resource Accounting in Management Decision Mand Behavior of Employees in Company Stock Based on Structural Equation Modeling PDF
F. Bahrami, M. Ahmadkhane, M. Shafiee-Rodposhty 1-8
Foreign Direct Investment Lead to Exports of Pakistan: An Econometric Evidence PDF
Muhammad Yasir Shahzad, Ahmad Bilal Khilji, Junaid Qureshi, Furrukh Bashir, Sobia Yasmeen 9-16
The Impact of Audit in Activating the Principles of Sustainable Development Study of Industrial Companies in Jordan Case Study Petra Company PDF
Ehab Nazmi 17-23
Impact of Information and Communication Technology Investment to Achieve Excellence in Banking Services Quality: An Analytical Study of the Views of a Sample of Workers in a Number of Government and Private Banks in the Province of Dohuk Iraqi Kurdista PDF
D. Muzaffar Mohammad Nouri, Nawzad Rajab Zubair 24-38
An Integration Basic Accounting Equation with Equivalent Rate Methodology PDF
Prabowo Yudo Jayanto, Abdullah Azzam Robbani, Nugroho Heri Pramono 39-47
Analyzing the Impacts of the Financial Liberalization Policy on the Development of the Financial Sectors in Ethiopia: An ARDL Modeling Approach PDF
Sime, Workenh Eshatuu 48-56
Impact of Internal Marketing on Service Quality and Customers Satisfaction A Case Study of Equity Bank, Kengeleni Branch PDF
LYDIAH WAMBUGU 57-67
Considerations for Effective Distribution of Banking Services in Nigeria PDF
Ifediora Chuka Uzoma, Benjamin Ibe Chukwu, FIIA, MIRDI 68-73
Impact of Optimism Bias on Investment Decision: Evidence from Islamabad Stock Exchange, Pakistan PDF
Naveed Iqbal 74-79
Audit Expectation Gap among Finance Staff of Public Universities within Kumasi Metropolis, Ghana: Spellman’s Hydrostatic Pressure Modeling Approach PDF
rank Yao Gbadago 80-91
Internal Audit Function in Tunisian Listed Companies: An Explanatory Study PDF
Ahmed Atef Oussii, Neila Boulila Taktak 92-103
The Determinants of Capital Structure in Zimbabwe during the Multicurrency Regime PDF
Enard Mutenheri, Chipo Munangagwa 104-108
An Empirical Study of Illusion of Control and Self-Serving Attribution Bias, Impact on Investor’s Decision Making: Moderating Role of Financial Literacy PDF
Shakir Ullah 109-118
Factors Affecting the Performance of Small and Medium Scale Poultry Farming Enterprises in Karuri, Kenya PDF
Munyaka, Felix Gad, Ouma, Barrack Otieno, Ndirangu, Antony Wahome 119-130

 

 

Vol 6, No 20 (2015)

Table of Contents

Articles

Dividend Policy on Financial Performance: A Case Study of Selected Registered Firm in Nigeria PDF
Monogbe Tunde G., Ibrahim Ayankunle A. 1-7
Disclosure of Corporate Governance Compliance of State Owned Commercial Banks in Bangladesh and Stakeholders’ Expectation PDF
Md. Mohedul Islam, Rasidul Haque 8-21
Factors Influencing Individual Investor Behaviour during Initial Public Offers (IPOs) in Kenya PDF
Antony Wahome Ndirangu, Barrack Otieno Ouma, Felix Gad Munyaka 22-30
Effects of Computer Assisted Instructional Technique on Students’ Achievement in Financial Accounting in Colleges of Education in Southeast Nigeria PDF
Callistus Ikechukwu Agboh 31-38
How Efficient is Dhaka Stock Exchange in Terms of Weak Form of Market Efficiency? PDF
Hussain Ahmed Enamul Huda, Farah Tasneem 39-52
Investor Attention and Earnings Management:Empirical Evidence from the Listed Firms in China PDF
Haojing Guo, Qianwei Ying 53-58
The Mistaken Identity: Debt Versus Equity: The Kenyan Perspective PDF
Daniel. Kirui, Joyce Komen, Mwavita Mwarumba 59-62
Nigerian Tax System and Policy Defectiveness: How Relevant is Warren Buffett Theory PDF
Adeniyi A. Alao, Moshood O. Sadiq, Hassan A. Moshood, Lekan Olayinka 63-75
Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan: Practical Approach PDF
Odiljon Komolov 76-80
The Effect of Increasing Cost of Capital on the Profitability of Real Estate Development in Benin City, Nigeria PDF
Fidelis Ifeanyi Emoh, Ikhuoshio Uzuanje 81-91
The Political Crisis and Bank Financial Performance: Evidence from the Middle East PDF
Ahmad Mohammad Sahyouni, Xiao Feng Wang 92-100
Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program PDF
Ratnawati . 101-107
Study on Dividend Policy and it’s Determinants Evidence from Chinese Companies PDF
Antonio Goncalves de Andrade, Yang Qing 108-115
The Impact of Stock Split on Stock Prices in the Egyptian Stock Market PDF
Mohamed Masry 116-135
The Use of Social Media as Pedagogic Tool in Accounting Learning PDF
Maryoni Stevanny Kainama 136-140
Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria PDF
Udeh Francis, Sopekan Samuel 141-149
The upcoming lease accounting standard and its impacts on lessee’s financial statements, and financial ratios “a practical simulation test”. PDF
Shahir El-Qawaqneh1, Nur Hidayah Binti Laili, Khairil F. Bin Khairi 150-161
The Joint Effect of Earnings quality and Investor Protection on Foreign Direct Investment across The MENA Countries PDF
Enas A. Hassan 162-177
International Financial Reporting Standards (IFRS) Transplanting and Convergence in Nigeria: Consequences and Prospects PDF
Akinde, M. A., Afolabi, Adegboyega, Amusa, N. A., Agbeyangi, B. A. 178-184
Capital Structure, Profitability, And Firm Value. Whats New? PDF
Maria Kontesa 185-192
Financial Statements’ Analysis and IFRS Adoption during the Transitioning Period: The Case of Nigerian Banks PDF
Nwaobia, Appolos N., Jayeoba, Olajumoke O., Ajibade, Ayodeji T. 193-201
Filling the Gap of Financial Banking Exclusion: The Case of Mobile Banking in Zimbabwe. PDF
Innocent Chimonyo, Barbra Mapuranga, Happy Chikumbu 202-209
Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20 PDF
Papias Njaala 210-221
Forecast Disclosures among Jordanian Companies: Financial Analysts’ Perception PDF
Ahmad N. Obaidat, Fawzi Al Sawalqa 222-238

 

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

Vol 6, No.17 and No.18 (2015) Research Journal of Finance and Accounting

Vol 6, No 17 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Voluntary Risk Disclosure in Corporate Annual Reports: An Empirical Review PDF
ONOJA, Anthony, AGADA, Godwin O. 1-8
Determinants of Financial Distress in Manufacturing Firms of Ethiopia PDF
Andualem Ufo 9-16
Nigeria’s 2005 Bank Recapitalization: An Evaluation of Effects and Social Consequences PDF
Kanu Clementina, Hamilton O. Isu 17-25
Bank Recapitalization and Economic Prosperity: A Case of Nigeria Banking Industry PDF
EYENUBO .A. SAMUEL 26-29
Does Corporate Social Responsibility Predicate Good Financial Performance? Evidence from the Nigeria Banking Sector PDF
Uche Lucy Onyekwelu, Michael Chidiebere Ekwe 30-41
Causes of Nonperforming Loans & It’s Provision in the Case of Development Bank of Ethiopia- Dessie Branch PDF
Hayleslasie Tsegay Aregawi 42-56
Internal Audit in Outsourcing Company in Indonesia (Case Study in Company X) PDF
Dian Perwitasari, Dini Pramesti Putri 57-65
Accounting: A Tool for Corruption Control in the Public Sector in Nigeria PDF
Eliezer Olukowade, Blessing Ogodor 66-70
Mean Reversion in Stock Prices: Evidence from Karachi Stock PDF
Tabassum Riaz 71-80
Determinant of Performance Efficiency in Non-Profit Organizations: Evidence from Nigerian Federal Universities PDF
Inua, Ofe Iwiyisi, Okafor Chinwuba 81-90
Do Market Reforms Affect Securities Market Efficiency in Kenya? PDF
Robert T. Kariuki, Samuel O. Onyuma, Agatha N. Okumu 91-102
The Impact of Non-Accounting Ownership and Top Management Support on (ABC) Adoption among Service Companies in Jordan: Proposed Conceptual Framework PDF
Mohammad Farouq Hussein Jebreel 103-107
Effect of Loan Repayment on Micro Businesses’ Accessibility to Credit Financing In Gombe Metropolis, Gombe State, Nigeria PDF
Hanatu Elisha Barde, Mustapha Momoh, John Kwazhi 108-118
The effect of corporative leverage on earnings management in Drug industry PDF
Ali Shirzad Reyhaneh Haghighi 119-123
Causal Nexus Between Ownership Structure And Stock Price Volatility – Evidence From Listed Service Sector Firms In India PDF
Suresha B N.Murugan 124-130

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

 

Vol 6, No 18 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
The Relationship between Audit Committee Characteristics and Earnings Management among Jordanian Listed Companies: Proposing Conceptual Framework PDF
Yousef Abu Siam, Nur Hidayah Binti Laili, Khairil Faizal Khairi 1-10
International Financial Reporting Standard (IFRS) Adaptation in Nigeria: Challenges and Prospects PDF
Lawrence Udofia, Itoro Ikpantan 11-16
Credit Information Sharing Coverage and Depth and Their Impact on Bank Non-Performing Loans PDF
Baah Aye Kusi, Kwadjo Ansah-Adu 17-25
Asset Quality and Profitability of Commercial Banks: Evidence from Nigeria PDF
LUCKY ANYIKE LUCKY, NWOSI, ANELE ANDREW 26-34
Monetary Policy Variables and Commercial Banks’ Loans: A Causality Approach PDF
Uwazie, I. U, Aina, Temitope, H 35-42
The Integration of Six Sigma and Balanced Scorecard in Internal Auditing PDF
Samah Hafez 43-54
Stock Price Determination in the Nigerian Stock Exchange Market: 2005-2010 PDF
Sule, Magaji, Ismaila Daddy Abubakar, Tahir, Hussaini Mairiga 55-68
The Determinants of Dividend Policy: Evidence from Malaysian Firms PDF
Ayman I. F. Issa 69-86
The Effect of Financial Derivative use on the Performance of Commercial Banks: Empirical Study in GCC Countries during 2000-2013 PDF
Ali Bendob, Naima Bentouir, Slimane Bellaouar 87-93
The External Orientation of Strategic Management Accounting: Customer Accounting, Business Strategies, and Customer Performance PDF
Sliman Alsoboa 94-105
CAPM and Three Factor Model: Empirical Testing from Emerging Market PDF
Arif Budi Satrio 106-115
Impact of Automated Financial Accounting System on Audit Processes of Selected Companies in Nigeria PDF
AbdulGaffar Badmus Olayiwola, Ahmed Modu Kumshe, Ahmed Bawa Bello 116-121
Exchange Rate Volatility and International Trade In Nigeria PDF
J. D. DANLADI, K. J. AKOMOLAFE, O. BABALOLA, E. A. AKPAN 122-131
Luca Pacioli’s Double-Entry System of Accounting: A Critique. PDF
Adum Smith Ovunda 132-139
The Influence of the Complexity of the Task, Locus of Control and Gender on the Performance of Auditors in Surabaya Indonesia PDF
Sri Hastuti, Rina Moestika Setianingrum, Siti Sundari 140-150
Wide interest rate spreads, any hope for small economies? A look at Malawi PDF
Byson Beracah Majanga 151-158
Modeling Financial Intermediation Functions of Banks: Theory and Empirical Evidence from Nigeria PDF
Iwedi Marshal, Igbanibo Dumini Solomon 159-174
Effects of Mergers and Acquisitions on Dividend Payment and Share Prices of Selected Deposit Money Banks in Nigeria PDF
John Wazamda Kwazhi, Ahmed Modu Kumshe 175-182
Audit Committee Independence, Meeting Frequency, Attendance and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria PDF
Koholga Ormin, Mal. Babangida Ibrahim Tuta, Monica Shadrach 183-190
The Role of Forensic Accounting in Combating Financial Crimes PDF
A.O. Enofe, O.M. Julius, O.L. Ogbeide 191-199

 

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

Vol 6, No.15 and No.16 (2015) Research Journal of Finance and Accounting

Vol 6, No 15 (2015)

Table of Contents

Articles

Financial Performance of New Private Sector Banks in India: An In-depth Study PDF
Deba Bijaya Mishra 1-9
Impact of Liquidity on Profitability in Sugar Sector of Pakistan PDF
Shaheen Akhtar 10-19
The Impact of Corporate Governance on Firm’s Performance: Evidence from Ethiopian Insurance Companies PDF
Abreham Amanuel Yemane, M. LAKSHMIPATHI. RAJU, R. MADHUSUDANA Raju 20-28
Effect of Capital Structure on Firms’ Financial Performance: Empirical Evidence in Case of Construction and Materials (Cement) Sector of KSE-100 Index PDF
Madiha Gohar 29-35
Government Expenditure and Inflation Rate in Nigeria: An Empirical Analyses of Pairwise Causal Relationship PDF
OGBOLE O. F. Momodu A. A. 36-41
Challenges Facing Officials of Microfinance: The Case of Amhara Credit and Saving Institution (ACSI), Ethiopia PDF
Derbew Kenubeh 42-49
The Effect of Capital Structure on Firm Value , The Rate of Return on Equity and Earnings Per Share of Listed Companies in Tehran Stock Exchange PDF
Maryam Alhani Fumani, Abdolkarim moghadam 50-57
Operationalising Financing Windows for Entrepreneurship Development in Nigeria: An Appraisal PDF
Ugochukwu Moses Urim, David Imhonopi 58-67
Store Image and Marketing Performance of Supermarkets in South-East Region of Nigeria PDF
Nwulu, Chinyere Stella, Ozuru, H. N, Uwabor Osagie 68-76
Evaluation of the Effect of Rewarding Managers on the Capital Structure and Financial Performance of Companies Listed on Tehran Stock Exchange PDF
Mohammad Kiamehr Hamideh Rezaie, Amir Ansari Hamid reza Hajeb 77-86
The Moderating of Financial Condition on Tax Compliance Behavior: Evidence from Mekelle City PDF
Teshome Mengstu Mekonen 87-117
EARNINGS DISCLOUER, IDIOSYNCRATIC RISK & CREDIT RISK PDF
Sajid Iqbal Saima Nasir Chaudry 118-120
FIRM’S FACTORS INTEGRATION WITH DEBT OVERHANG IN KARACHI STOCK EXCHANGE PDF
Sajid Iqbal Saima Nasir Chaudry 121-125

 

 

Vol 6, No 16 (2015)

Table of Contents

Articles

A New Model for the Cost of Equity of Unlisted Companies PDF
Carmelo Intrisano, Anna Paola Micheli 1-9
The Efficacy of the Use of Depreciated/Replacement Cost Method as an Alternative to Profit/Account Method in Valuation of Hotels in Bauchi PDF
Aliyu Ahmad Aliyu, Abdullahi Ali Abdu, Hamza Usman, Dominion Agwela Anosike 10-25
The Impact of Capital Structure on Profitability of Banks Listed on the Ghana Stock Exchange PDF
Solomon A. Anafo, Evans Amponteng, Luu Yin 26-34
Board Characteristics and Dividend Payout: Evidence from Malaysian Public Listed Companies PDF
Musa Shehu 35-40
The Performance of Alternative methods for Estimating Equity Betas of Jordan Industries PDF
Omar Gharaibeh 41-56
Working Capital Management and Financial Performance of Deposit Money Banks in Nigeria PDF
Adamu Yahaya, Hussaini Bala 57-71
Does Inflation Granger Cause Stock Market Performance In Nigeria ? PDF
Michael Segun Ogunmuyiwa 72-76
Long-Term Contrarian profits in the Middle East Market Indices PDF
Omar Gharaibeh 77-85
The Impact of Financial Leverage, Growth, and Size on Profitability of Jordanian Industrial Listed Companies PDF
Nawaf Ahmad Salem AlGhusin 86-93
Review of the Impact of Bank and Market Based Financial Structure on Economic Growth in Nigeria PDF
Nwanne T. F. I., Nwambeke, G. C. 94-104
Prudential Bank Solvency Framework and Specific Solvency Stress Test for Transition in Uzbekistan PDF
Sevara Abdullayeva 105-110
Public Service Agency (Badan Layanan Umum) of State University as a Model of NPM in Indonesia: Habermasian Perspective PDF
Sri Pujiningsih 111-117
Internal Control System as Means of Fraud Control in Deposit Taking Financial Institutions in Imenti North Sub-County PDF
Samuel Ngigi Nyakarimi, Mary Karwirwa 118-128
The Sustainability and Prospects of the Nigerian Capital Market on Economic Growth PDF
Mfon, Joseph Nya, James, Godwin Bassey, Owul, Hycenth Okang 129-135
The Correlation between Risk Management and Organizational Performance: An Empirical Investigation using Panel Data PDF
Yahaya, Onipe Adabenege, Lamidi, Yahaya Simpa, Kutigi, Umar Mohammed, Ahmed, Mohammed 136-146
The Effects of Electronic Banking on Financial Services in Ghana PDF
Matthew Asare, Jonathan Sakoe 147-154
Complications Faced By Women Executives in New Generation Private Sector Banks in Puducherry State – India PDF
Desti Kannaiah, P. Ashok kumar 155-160
Loan systems, financial ranking and fiscal positioning: Evidence from India PDF
Jamil Mulani, Guotai Chi, Li Hongxi 161-164
Personal Characteristics of Accountants and theirs Impact on Measurement, and Accounting Disclosure PDF
Munadhil Abd Aljabar Alsalim, Othman Abdul Qader Hama-Amin 165-174
The Effect of Misalignment in Exchange Rate during Pre and Post Liberalization Periods In Nigeria PDF
Gladys Anwuli NWOKOYE, Mohammed ZUBAIRU, Bello AYUBA 175-187
Firms’ Specific Characteristics and Stock Market Returns (Evidence from Listed Food and beverages Firms in Nigeria) PDF
Ibrahim Idris, Hussaini Bala 188-200
Oil Price, Revenues and Expenditures in Saudi Arabia PDF
Mwafaq M. Dandan, Mashhour Hathloul Maharmah 201-207
The Impact of Transfer Pricing on Financial Reporting: A Nigerian Study PDF
Adum Ovunda Smith 208-218
Institutional Ownership and Commercial Banks Performance in Kenya is There Relationship? PDF
Joshua Wepukhulu Matanda, Luke Oyugi, Josephat Lisiolo Lishenga 219-227

 

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

Vol 6, No.13 and No.14 (2015) Research Journal of Finance and Accounting

Vol 6, No 13 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
The relationship between corporate governance and earnings management in banks listed on Tehran Stock Exchange PDF
Mohsen zareian keshteli Zadollah Fathi 1-8
An Empirical Examination of the Impact of Corporate Governance Measures and Capital Structure on Firm Profitability in Pakistan PDF
Awais Javeed Rana Muhammad Shahid Yaqub 9-16
The Impact of Electronic Tax Register Machines on VAT Compliance in Ethiopia, the Case of Bahir Dar City PDF
Abdu Muhammed Zemenu Tesafa 17-20
Efficiency Analysis of Foreign-Capital Banks in Turkey by OCRA and MOORA PDF
Aşır Özbek 21-30
Efficiency Analysis of Islamic Banking in Hderabad City Sindh PDF
Sanaullah Noonari 31-51
Cash-less Nigeria: Suitability, Sustainability and Constraints. PDF
Ernest Paul Oleabhiele, Ehizuelen Michael Mitchell Omoruyi 52-67
Factors Considered in Dividend Payout Decisions – The Case For Listed Companies in Kenya PDF
Isaac Muchiri Njuguna, Ambrose Jagongo 68-74
An Empirical Study on Performance of Gold ETFs in India – Post Crash Period PDF
Madhavi Eswara 75-83
An Examination of the Empirical Relationship between Investment Decision and Financing Decision: The Case Study on Pakistani Banks PDF
Muhammad RizwanUllah 84-91
Financial Literacy and Management of Personal Finance: A Review of Recent Literatures PDF
Matewos Kebede Navkihiran jit Dalhual Kaur, Jasmeendeep Kuar 92-106
Liquidity of Short-term Assets Related to Debt Paying Ability: An Empirical Study on Pharmaceuticals Sector of Karachi Stock Exchange PDF
Muhammad Waseem Ur Rehman 107-115
Adoption of International Financial Reporting Standards in Bangladesh: Benefits and Challenges PDF
Mohammad Sharif Hossain, Md. Salim Hasan, Md. Safiuddin 116-125
The Relationship between agency theory and the theory of signaling on Voluntary Disclosure: Case study in Iran PDF
Mohammad Ali Naseri Forough Heirany, Mahmoud Moein Addin 126-133
Impact of Quality Management Practices on the Performance of Employees: A Case Study of Selected Banks of Pakistan PDF
Abdul Ghafoor Awan Nimra Ahsan 134-146
Impact of Merger and Acquisition on the Growth of Nigerian Banking Industry PDF
Ogiji, Festus O., Eze, Onyekachi Richard 147-151
Effects of Short-Term Accruals on the Pricing of Audit Services PDF
Seyedeh Maryam Razavi Hamid Salehi 152-163
Detecting Structural Breaks in Some Major Macroeconomic Variables in Ghana PDF
Sampson Wiredu, Alhassan Abdul-Fatuwu, Oforiwaa Patricia 164-171
An investigation of intellectual capital impact on companies’ market value and financial performace PDF
Safdar Alipour, Ali Ghayouri Moghaddam, Hamid Reza Hajeb 172-179
THE EMPIRICAL RELATIONSHIP BETWEEN STOCKS RETURNS, TRADING VOLUME AND VOLATILITY: EVIDENCE FROM STOCK PDF
Haroon Iqbal Tabassum Riaz 180-192
Substitution of Risk Asset Allocation Role of Micro Financial Institutions in Positively Changing Market Structures PDF
Ezeji, Helen. A, Uzuagu, Anthonia.U, Asogwa, Cosmas.I., Chukwuma, Joseph. N 193-212

 

 

Vol 6, No 14 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Tax Structure and Economic Growth in Nigeria: A Disaggregated Empirical Evidence (1986–2012) PDF
Adaramola, Anthony Olugbenga, Ayeni-Agbaje, Abiodun Rafiat 1-12
The Role of Professionalism and Regulation of Financial Services Training on Improvement of Employee Competence in Kenya PDF
Emmanuel Awuor, Mweru Mwangi 13-26
Empirical Assessment of the Efficiency of the Nigerian Tax System PDF
Bassey Eyo Bassey, Godwin Onyam Edom, Adanma Eyisi S. 27-36
Fraud Prevention and Detection PDF
Shewangu Dzomira 37-43
Impact of Libyan Economic Reforms and Expansion in Signed DTTs on FDI Flows PDF
Sohail Ahmed Bin Saghir Ahmed, Rabie Najmiddin Mustafa Giafri 44-51
Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality PDF
Padri Achyarsyah 52-66
Participatory Performance Measurement or Self-Assessment: Amelioration Employee Job Satisfaction PDF
Agus Munandar 67-71
Quality Of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia PDF
Arik Susbiyani 72-77
Relationship between Board Composition and performance of Commercial Banks in Kenya PDF
Joshua Wepukhulu Matanda, Oyugi Luke, Josephat, Lishenga Lisiolo 78-88
Return on Asset and Return on Equity Effects of Net Operating Cycle: Jordanian Study PDF
Lina Warrad 89-95
Trends of the Citizens of Mafraq Governorate towards the Causes of Economic Poverty PDF
Torki M. Al-Fawwaz, Saleh Gneaan Almasaeed 96-103
Seasonal Anomalies in Stock Returns in Ghana PDF
Wiredu Sampson, Mamuna Issif 104-109
Effect Of Dividend On Share Price Volatility In Frontier Exchanges: Kenya’s Perspective PDF
Muchina Stephen, Namusonge Gregory, Sakwa Maurice 110-120
Oil Slump and the Imperative for Approaches to Financial Prudence in Governance in Nigeria PDF
Ogbonne Ijeoma Pauline 121-126
The Uncertainty in strategic finance PDF
Anna Paola Micheli 127-134
Effects of the budgetary process on SME’s performance: An Exploratory study based on Selected SME’s in India PDF
Jamil Mulani, Guotai Chi, Jun Yang 135-153
Companies Bankruptcy Prediction by Using Altman Models and Comparing Them PDF
Mahmood Fahad Abd Ali, Ali Abdulhassan Abbas 154-169
The Moderating Effect of an Audit Committee on the Relationship between Non-Audit Services and Corporate Performance PDF
Khaldoon Ahmad Al Daoud, Dea’a Al-Deen Omar Al-Sraheen, Nimer Abd Alhamid Alslehat 170-179
The Impact of Credit Management and Liquidity on financial performance of Deposit Taking SACCOS. PDF
David Gitonga Kahuthu, Willy Muturi, Mboya Kiweu 180-197
Corporate Governance and Firm Performance: Recent Evidence from Borsa Istanbul (BIST) Corporate Governance Index (XKURY) PDF
Alev Dilek Aydin, Ahmet Ozcan 198-204
Fiscal Decentralization and Determinants of Property Tax Performance in Kenya: Cross-County Analysis PDF
Dulacha Galgalo Barako, Adan Guyo Shibia 205-214
Inflation, Interest Rate, Real Gross Domestic Product and Stock Prices on the Nigerian Stock Exchange: A Post SAP Impact Analysis PDF
Ifionu, E. P, Ibe, R. C. 215-223

 

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

Vol 6, No.11 and No.12 (2015) Research Journal of Finance and Accounting

Vol 6, No 11 (2015)

Table of Contents

Articles

Journal Coverpage PDF
Journal Editor
Comparative Analysis on the Economic Impacts of Client’s and Member Based Microfinance Institutions in Ethiopia PDF
Habtamu Getnet Altasseb 1-13
A Study of Risk Disclosures in the Annual Reports of Pakistani Companies: A Content Analysis PDF
Ammar Abid, Muhammad Shaiq 14-24
The Effect of Audit Quality Adjustment on the Relationship between Earnings Management and Return on Equity in Listed Companies in Tehran Stock Exchange PDF
Hamid Birjandi, Mohammad Hossein Kaveh, Mohammad Sarikhani Khorrami 25-36
Impact of Firm Specific Factors on Credit Risk: A Case of Karachi Stock Exchange PDF
Sajid Iqbal Saima Nasir Chaudry, Nadeem Iqbal 37-39
Factors Determining Foreign Direct Investment in China PDF
Muhammad Waqas Balooch 40-49
Impact of Dividend Payout on Share Price Volatility PDF
Tharshiga M 50-54
Influence Quality Auditor’s Report on Audit Fees PDF
Shaban Mohammadi, Mahmoud Lari Dashtbayaz 55-59
Intangible Assets and Value Relevance of Accounting Information of Listed High-Tech Firms in Nigeria PDF
Salisu ABUBAKAR, Modibbo ABUBAKAR 60-78
Empirical Analysis of Multinational Corporations and Economic Growth in Nigeria (1991-2014) PDF
ANDABAI, PRIYE .W, TONYE OGIRIKI 79-87
Conflict Management and Organizational Performance: A Case Study of Askari Bank Ltd. PDF
Abdul Ghafoor Awan Sehar Saeed 88-102
An Empirical Study on Impact of Changes in Macro Economic Variables on Bond Yield Curve – Evidence from Indian Corporate Bond Market PDF
Suresha B Shruthi N 103-109
Impact of Overconfidence, Illusion of control, Self Control and Optimism Bias on Investors Decision Making; Evidence from PDF
Tabassum Riaz Haroon Iqbal 110-115
A Causality Analysis of Financial Deepening and Performance of Nigerian Economy (1990-2013) PDF
Andabai, Priye Werigbelegha, MaryAnn, Nwamaka Igbodika 116-123
Strategic Financial Planning: An Option for Predicting the Performance of Quoted Companies in Nigeria (A Study of 2009 Guinness PLC Annual Reports) PDF
TONYE OGIRIKI, ANDABAI, PRIYE WERIGBELEGHA 124-129
Contingent factors of Strategic Management Accounting PDF
Hamzah Al-Mawali 130-137
The influence of Competence Local Government Agencies and The Implementation Government of Internal Control System Toward The Quality of Local Government Financial Statement PDF
Silviana ., G. Zahara 138-148
Review on Compilation of Financial Statement Based on SAK ETAP (Financial Accounting Standard for Small and Medium Entities) at PT. RIZKY SAPUTRA in Periode September 2014 PDF
Rina Tresnawati, Devi Wardini 149-155
Influence Effectiveness of Internal Control System and Implementation of Financial Accounting Information System on the Quality of Accounting Information PDF
Samukri . 156-166
The Influence of Leadership Style on Accounting Information System Success and Its Impact on Accounting Information Quality PDF
Azmi Fitriati, Sri Mulyani 167-173
The Adoption of IFRS – Impact on Profitability Rate and Tax Income: Evidence from Companies Indonesia Listed in Indonesian Stock Exhange PDF
Nengzih . 174-181

 

 

Vol 6, No 12 (2015)

Table of Contents

Articles

The Role of Double Taxation Treaties on Attracting Foreign Direct Investment: A Review of Literature PDF
Sohail Ahmed Bin Saghir Ahmed, Rabie Najmiddin Mustafa Giafri 1-7
Capital Structure and Agency Cost: Study of Conglomerate Companies Listed on the Indonesian Stock Exchange PDF
Makhdalena . 8-13
Corporate Mandatory and Voluntary Disclosure Practices in Bangladesh: Evidence from listed companies of Dhaka Stock Exchange PDF
Md. Tanvir Hasan, Md. Zakir Hosain 14-32
Determinants of Capital Structure of Firms in Pre-Post Financial Crisis: Evidence from China PDF
Sultan Sikandar Mirza, XianZhi Zhang 33-51
Does Corporate Governance Influence the Transparency of Banking Groups in the Franc Zone? PDF
Paul D. Zanga O 52-60
The Impact of Investors’ Perception of Risk on Portfolio Management: Evidence from the Kingdom of Bahrain PDF
Marwan Mohamed Abdeldayem 61-79
Foreign Exchange Rate Exposure and Its Determinants on Performance of Manufacturing Firms in Turkey PDF
Yesim HELHEL 80-87
Influence of Bank Consolidations and Bank Deposit Demands on Lending to Small Businesses: New Ex Post Factor Evidence Emerging from Nigerian Banking Sector PDF
Asogwa, Cosmas Ikechukwu, Chukwuma, Joseph Ndozianyichukwu, Ezeji, Helen. A, R.G. Okafor 88-106
International Financial Reporting Standards’ Adoption and Financial Statement Effects: Evidence from Listed Deposit Money Banks in Nigeria PDF
Onipe Adabenege Yahay, Musa Jimoh Yusuf, Isah Sule Dania 107-122
The Effect of Accounting Ethics on the Quality of Financial Reports of Nigeria Firms PDF
Augustine Osa Enofe, Chukzy Chukwunalu Edemenya, Ewaen Osazee Osunbor 123-130
The Effect Tax Audit Quality and Service Quality On Tax Reporting Compliance (The cases of tax audit of Indonesian) PDF
Suhirman Madjid 131-134
The Influence of User Ability to Effectiveness of Accounting Information Systems: Research on the Tax Office (LTO) in West Java Regional Office PDF
Lilis Puspitawati 135-145
Private Sector Financing and Economic Growth in an Emerging Market Economy: Evidence from Nigeria PDF
Okwuchukwu Odili, Odunze Chrysogonus Ohanu, Ugwu Paul Ede 146-156
Determinants of the Performance of Firms Listed At the Nairobi Securities Exchange PDF
Aloys Ayako, George Kungu, Thomas Githui 157-164
Impact of the Board Structure on the Performance of Firms in Nigeria PDF
Kehinde Apelogun, Afolasade Idowu, Oladipupo Omidiya, Oluwayemisi Ojoye 165-179
Corporate Governance and the Financial Leverage: Evidence from Jordan. PDF
Hadeel Yaseen, Asmaa Al-Amarneh 180-187
Capital Expenditures and Gross Fixed Capital Formation in Nigeria PDF
Kanu, Success Ikechi, Nwaimo, Chilaka Emmanuel 188-197
The Implementation of Performance Based Budgeting In Public Sector (Indonesia Case: A Literature Review) PDF
Meily Surianti, Abdul Rahman Dalimunthe 198-210
Value Creation and Appropriation of Firms: Concepts, Theories and Methodology PDF
Fatai Abiodun Atanda 211-220
What Determine Corporate Capital Structure in Developing Economies? Evidence from East African Stock Markets PDF
Erick Lusekelo Mwambuli 221-239
Supervision and Survival of Banks: Evidence from the Nigerian Banking Industry PDF
Michael O. Ndugbu, Emeka Ochiabuto 240-253

 

Paper submission email: RJFA@iiste.org

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

Vol 6, No.9 and No.10 (2015) Research Journal of Finance and Accounting

Vol 6, No 9 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Implementation of Competitive Advantage Strategy and Total Quality Management in Enhancement the Quality of Management Accounting Information PDF
Leny Suzan 1-6
Strategic Management Accounting: Challenges in Accounting Practices PDF
Ira Novianty 7-13
The Effect of Surplus Budget Financing, Special Allocation Fund, General Allocation Fund, Regional Revenue, and Characteristics of Local Government on Decision of Capital Expenditure (Survey in Local Government in Indonesia) PDF
Mutiah, Ratna Mappanyuki 14-21
Measuring Business Cycle and Inflation Forecast: The Case of Pakistan PDF
NOUMAN BADAR, Munib Badar, Wasim Shahid Malik 22-34
Investigating the Determinant of Return on Assets and Return on Equity and Its Industry Wise Effects in TSE (Tehran Security Exchange Market) PDF
Abolfazl Ghadiri Moghadam, Mohammad Aranyan, Morteza Eslami Mohammadiyeh, Tayyebeh Rahati, Farzaneh Nematizadeh, Morteza Mehtar 35-43
Determinants for the Attraction of Urban Dairy Farm Investment in Mekelle City, Ethiopia PDF
Tewelde Halefom Gebremariam, Tesfatsion Sahlu Desta, Kibrom Gebregzabhear Gebreyowhans 44-63
The Influence of Demographic Factors on Saving and Investment Decision of High School Teachers in Ethiopia: A Case Study on Dangila Woreda PDF
Asnake Worku Wubie, Tsega Mengiste Dibabe, Gedifew Agalu Wondmagegn 64-68
Analyzes and Volatility Measures at the Financial Markets: Case of the French Market PDF
Shiraz AYADI 69-81
Capital Market and Economic Growth of Nigeria PDF
Briggs, Atebu Patricia 82-93
The Rule of Activating Cost Accounting Systems in Improving the Performance of Jordanian Industrial Companies PDF
Ibrahem Khalel Haedir Al- Sadie 94-105
Do Banks in Nigeria Manage Earnings through Loan Loss Provisions? PDF
Ibrahim Labaran Ali 106-112
The Effect of Systematic Risk Model of Fundamental and Stock Company Study Food and Beverage Firm Listing in Indonesia Stock Exchange (BEI) Year 2008 – 2012 PDF
Novi Darmayanti 113-127
An Examination of Board Cohesiveness of Initial Public Offering at Indonesian Stock Exchange PDF
Widuri Kurniasari, Sugeng Wahyudi 128-134
Factors Affecting Investment Decision Making: Evidence from Equity Fund Managers and Individual Investors in Pakistan PDF
Aisha Farooq Muhammad Sajid 135-141
Nexus between Economic Growth and Insurance Business in Nigeria PDF
Tijani M. Oyedotun, Babajide D. Adesina 142-149
Sustainable Social Reporting and Community- Business Relations in South- South Communities of Nigeria PDF
Nnachi Robert Azu, Ikpor Isaac M 150-156
Impact of Financial Fragility on Sovereign Bond Spreads: An Empirical Analysis for BRICs Region PDF
Samia Rafique, Saima Sarwar 157-176
Determinants of Audit Fee in Pakistan PDF
Anwar VulHaq, Moazam Khan Leghari 176-188
The Relationship between Transparency and Accountability in Public Accounting PDF
Hamid Saremi, Shaban Mohammadi 189-191
Effect of Credit Management on Firm Profitability: Evidence Savings and Credit Co-Operatives in Kenya PDF
Samoei Richard Kipkoech 192-199
The Performance of the Quoted Agro-Allied Industries in Nigeria PDF
Adesiyan Oluwafunmilola Felicia 200-215
The Effects of Prohibition of Non-Audit Services on the Audit Quality and Fees: A Study on Bangladesh PDF
Mohammed Mahabubul Ahsan, Mir Abdullah Shahneaz 216-224
The Impact of Corporate Governance on Firm’s Performance: Evidence from Ethiopian Insurance Companies PDF
Abreham Amanuel Yemane, M. LAKSHMIPATHI. Raju, R. MADHUSUDANA Raju 225-233
The Role of Corrective Dynamic Market Discipline in the Relationship between Deposit Insurance System and Bank Moral Hazard: Case of Dual Banking System in Indonesia PDF
Siti Amaroh, Sugeng Wahyudi 234-241
The Scope of the External Audit and Audit Expectations: A Survey Study PDF
Atanasko Atanasovski 242-250
The Effect of Core Competency on Competitive Strategy and Its Implication on the Performance of Islamic Banking and Islamic Microfinance in the Province of Aceh, Indonesia PDF
Muslim A Djalil 251-264
The Roles of Information Technology in Acounting Information System Audit PDF
Fitrawansyah . 265-270
Government Expenditure-Growth Nexus: Evidence from Namibia PDF
Kalebe M. Kalebe 271-275
Acceptability of Banking Operations in Iraqi Kurdistan PDF
Uma Shankar Singh, Halmet Bradosti 276-286

 

 

Vol 6, No 10 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Ethical Challenges and Financial Performance in the Nigerian Banking Sector PDF
Enofe, Augustine O., Ekpulu, Godspower A., Onobun, Sunday I, Onyeokweni, Victoria O. 1-11
Capital Market Operations and SMEs’ Financing in a Developing Economy: A Conceptual Evaluation of the Nigerian Stock Market PDF
Onigbinde Isaac Oladepo, Hunga Jeremiah Ajoseh 12-17
Can Share Price be Forecasted PDF
Anshul Jain 18-26
The Impact of Corporate Governance Application on Financial Performance of the New Ventures Jordanian Companies PDF
Shamsi S. Bawaneh, Shahed Badran 27-35
The Effect of the Internal Audit Outsourcing on Auditor Independence: The Nigerian Experience PDF
Ofe Iwiyisi Inua, Emmanuel Umo Abianga 36-44
Money Supply and Asset Prices in Nigeria (2008-2013): An Empirical Review PDF
Omiete Victoria Olulu-Briggs, Onyemachi Maxwell Ogbulu 45-56
Noema and Noesis Concept of Debt in Rambu Solo’ Culture (Study in Toraja Society) PDF
Chalarce Totanan, Made Sudarma, Gugus Irianto, Unti Ludigdo 57-64
Post- Merger and Acquisitions Performance of Commercial Banks Listed at the Nairobi Securities Exchange PDF
Aloys Ayako, Danson Musyoki, Silveria Murungi 65-78
Predicting the Financial Distress of Non-Banking Companies Listed on the Palestine Exchange (PEX) PDF
Imad Kutum 79-83
Students’ Satisfaction with Mobile Phone Services at National University of Lesotho PDF
Katleho E. Thokoa, Kalebe M. Kalebe 84-92
Taxation and Nigerian Economic Growth Process PDF
G. O. Salami, K. H. Apelogun, O. M. Omidiya, O. F. Ojoye 93-101
The Determinants of Banks’ Credit Default at Jordanian Commercial Banks (Internal Perspective) PDF
Mashhour Hathloul Maharmah, Ghada Ahmad Saadeh 102-110
The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting PDF
Yusar Sagara 111-115
The Impact of Strategic Costing Techniques on the Performance of Jordanian Listed Manufacturing Companies PDF
Sliman Alsoboa, Ali Al-Ghazzawi, Abdulhakim Joudeh 116-127
The Influence of Capital Market Deepening on Mortgage Market Growth in Kenya PDF
Ariemba Jared Mogaka, Kiweu Josephat Mboya, Riro George Kamau 128-135
Working Capital Management and Solvency of the Industries in Bangladesh PDF
Kazi Tashkin Huda 136-140
The Effect of Financial Deepening on the Performance of Smallholder Farmers in Homa Bay County, Kenya PDF
Sifunjo E. Kisaka, Ojwang Consolate Adhiambo, David Muriuki Ndege, Ann Kaindi Muio 141-155
The Relationship between Mobile Banking Deepening and Financial Performance of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, George Munyi Ndii, Mary Muriki, Ann Kaindi Muio 156-172
The Relationship between Profits and Dividend Payout of Commercial Banks in Kenya PDF
Sifunjo E. Kisaka, Hillary Kipngetich Kitur, Aloise Mbithi 173-185
The Effectiveness of Audit Committee toward Financial Reporting’s Quality (Non-Financial Issuers Listed in Indonesia Stock Exchange) PDF
Wiralestari ., Nanny Dewi Tanzil 186-189
Impact of Monetary Policy Instruments on Profitability of Commercial Banks in Nigeria: Zenith Bank Experience PDF
UDEH, SERGIUS NWANNEBUIKE 190-205
The Impact of IFRS Convergence on Accounting Information Quality and Its Influence on Information Asymmetry in Indonesia Stock Exchange PDF
Meily Surianti 206-219
Effect of Board Structure on Risk Taking: The Moderating Role of Firm Performance PDF
Sammy Kimutai Chumba 220-227
The Influence of Managerial Style and Implementation of Computer-Based Accounting Information System (CBAIS) on Managerial Performance of Indonesian Sugar Industries PDF
Asep Darmansyah, Tettet Fitrijanti 228-238
Effects of Good Corporate Governance Index and Financial Constraint toward Investment Opportunity and Capital Structure: Structural Equation Model Approach PDF
Haryetti . 239-248

 

Paper submission email: RJFA@iiste.org

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

Vol 6, No.7 and No.8 (2015) Research Journal of Finance and Accounting

Vol 6, No 7 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Quality and Audit Fees: Evidence from Pakistan PDF
Muhammad Moazam Khan, Anwar ul Haq 1-11
Reaction of Banks and Insurance Companies’ Stocks to Acts of Terrorism – An Event Study Approach PDF
Alex E. Osuala, Uchenna N. Anyanwu, Alexanda O. Kalu 12-17
Working Capital Management and Profitability: A Study on Cement Industry in Bangladesh PDF
Md. Ariful Hoque, Md. Amin Mia, S.M. Rakibul Anwar 18-28
The Working Pillars of the Internal Audit Committees in Improving the Financial Performance of the Jordanian Commercial Banks PDF
SALEH Mohammad ALSAYYED 29-38
Agricultural Finance Constraints and Innovative Models Experience for Ethiopia: Emprical Evidance from Developing Countries PDF
Aderaw Gashayie, Manjit Singh 39-49
An Examination of Some Selected Factors Influencing Adoption of Internet Banking among Undergraduate Students in Oyo Town, Nigeria PDF
Olawepo, Gabriel Tejumola, Akanbi, Paul Ayobami 50-56
Size, P/E Ratio and Equity Stock Returns in Pakistan PDF
Aima Razzaq Mahawish Rehman, Abdul Qadeer Asif Razzaq 57-67
The Survey of Relationship between Institutional Shareholders Percentage of Governmental Sector as One of Ownership Structure Criteria by Profit Smoothing in Accepted Companies in Tehran Stock Exchange PDF
Bahar Dastaran, Faezeh Khodabandeh, Hamid Reza Amiri 68-74
Impact of Financial Leverage on Firms’ Profitability: An Investigation from Cement Sector of Pakistan PDF
Nawaz Ahmad Atif Salman, Aamir Firoz Shamsi 75-80
Interaction of Complex Investment Constraints and Diversification on Portfolio Efficiency in the Soft Drink Industry in Western Kenya PDF
Abuga Vitalis Mogwambo, M.S. Mukras David O. Oima, Grace K. Otanga 81-92
Liquidity-Profitability Trade-off in Commercial Banks: Evidence from Tanzania PDF
Mosses Mwizarubi Harjit Singh, Sadananda Prusty 93-100
Positivity Preserving Schemes for Black-Scholes Equation PDF
Mohammad Mehdizadeh Khalsaraei, Reza Shokri Jahandizi 101-105
Review of Capital Budgeting Techniques and Firm Size PDF
Nadia Umair 106-112
Investigate the Effect of the Financial Position Diagnosis, Performances Diagnosis and Cash Flow Diagnosis on the Firm Value in listed companies of Stock Exchange PDF
Ramin Bashir Khodaparasti, Nasrin Rasouli, Rahim Abedi 113-122
Tax Assignment: Theory Nexus Practice in Australia, Canada, Germany, Ethiopia and Switzerland: Review PDF
Alene Agegnehu Ayele Behaylu 123-127
Structured Agriculture Input Finance Product Challenges in Uganda: A Case of Standard Chartered Bank PDF
Patrick Ocailap Enotu Nixon Kamukama, Bazinzi Natamba 128-138
Tax Appeal Tribunal Jurisdiction: Analitical Discuss on the Two Conflicting Decision of the Federal High Court PDF
Mohammed Bashir Tanko 139-142
Tax Law Enforcement: Practice and Procedure PDF
Mohammed Bashir Tanko 143-147
Working Capital Management and Firm Profitability: Evidence from Nigerian Quoted Companies PDF
AKINDELE Jamiu A, ODUSINA, Ayokunle O 148-153
Relationship between Working Capital Management and Profitability of Cement Companies in Kenya PDF
Francis Ofunya Afande 154-182
The Impact of Military Spending on Economic Growth: Evidence from the US Economy PDF
MASOUD ALI KHALID, MUNADHIL ABDUL JABAR ABDUL RAZAQ 183-190
Adequacy of Minimal Capital Requirements for Life Insurance Companies in Kenya PDF
Samuel M. Ngugi, Francis Ofunya Afande 191-212
Macro-Economic Determinants of Travel and Leisure Sector: A Co-integration Analysis From Turkey PDF
Tuba Sevil, Alp Polat 213-223
Worldwide Adoption of International Financial Reporting Standards (IFRSs) PDF
Naif Mansour M. Mathkur 224-233
The Influence of Tax Decentralisation Applying to the Flypaper Effect in Regencies Municipality in Indonesia PDF
Sudrajat . 234-238
Oil and Gas Accounting in the Nigerian Petroleum Industry PDF
ThankGod C. Agwor 239-246
Analysis of Financial Performance of Income Generating Activities in Public Higher Learning Institutions: Experience from Egerton University, Kenya PDF
Samuel M. Murage, Samuel O. Onyuma 247-254
Insuring Disaster Risks in Tanzania: Challenges and Opportunities PDF
Tumaini yarumba, Stephen Mbuligwe, Fredrick Salukele 255-261

 

Vol 6, No 8 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI) PDF
Wawan Purwanto 1-6
Capital Structure and Financing Decision: Industry-Base Debt-Equity Ratio in Bangladesh PDF
Kazi Tashkin Huda 7-11
Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia PDF
Lesi Hertati 12-18
Contribution of Microfinance Banks to the Development of Small and Medium Scale Enterprises in Nigeria PDF
Emmanuel S. Akpan, Ikenna D. Nneji 19-28
Demand for Insurance under Rank Dependent Expected Utility Model PDF
Lassad Ben Dhiab 29-36
Determinants of Financial Performance of Jordan Islamic Bank PDF
Hussein Mohammad Samhan, Abdullah Yusri AL-Khatib 37-47
Rationality Building in Internal Audit Practice as Domination Exemption of Internal Auditor Role PDF
Dwi Hariyanti 48-53
Earnings or Dividends: Which had More Predictive Power? PDF
Oladayo Oduwole 54-60
The Expectation Gap in Auditing PDF
Naif Mansour M. Mathkur 61-68
Firm Characteristics and Capital Structure Decision: Evidence from Seafood Processing Enterprises in the South Central Region of Vietnam PDF
Nguyen Thanh Cuong, Nguyen Hong Thang 69-84
Impact of Tax Reforms on Revenue Generation in Lagos State: A Time Series Approach PDF
Taiwo Olufemi Asaolu, Samson Olawale Dopemu, James Unam Monday 85-96
Implications of XBRL Adoption in Nigeria: Perception of Professional Accountants PDF
Adebimpe Umoren, Ofonime Jeremiah 97-103
The Market Reaction and Income Smoothing (Case Study on Listed Company in LQ 45 Indonesian Stock Exchange) PDF
Harnovinsah ., Poppy Indriani 104-112
Do Banks Steer Economic Growth in Emerging Markets? Empirical Evidence from Zimbabwe PDF
Tafirei Mashamba, Rabson Magweva 113-120
Studying of the Attitudes for the Industrial Companies towards the Implementation of Business Process Re-Engineering (A Field Study) PDF
Mohyedin Hamza 121-134
The Effect of Good Governance and Internal Control on Risk Management and its Implications on the Organizational Performance (Studies in Pension Fund in West Java-Indonesia) PDF
Rini Lestari 135-143
The Effect of Growth Company Growing Opportunities Capital Structure and Company Size to the Quality of Financial Statements with Earnings Management as Moderating Variables PDF
Etty Gurendrawati 144-151
The Influence of User Competences, Software, and Database To The Quality of Accounting Information System PDF
Irlan Fery 152-158
The Influence of Leverage and Its Size on the Earnings Management PDF
Aries Veronica 159-167
Internal Factors which Influence Capital Structure Choice of Albanian Firms PDF
Anila Cekrezi 168-175
Evaluating the Reliability of the Internal Control on the Computerized Accounting Information Systems: An Empirical Study on Banks Operating in Jordan. PDF
Eman Al Hanini 176-187
The Relationship between Human Capital Efficiency and Financial Performance of Dutch Production Companies PDF
Shohreh Parham, Geert W.J. Heling 188-201
Tax Evasion and Nigeria Tax System: An Overview PDF
Zakariya’u Gurama, Muzainah binti Mansor, Abdurrahman Adamu Pantamee 202-211
Infrastructure Development and Real Estate Values in Meru County, Kenya PDF
James M. Gatauwa, M. Murungi 212-221
Value Relevance of Accounting Information of Listed Public Sector Banks in Bombay Stock Exchange. PDF
Mwila Joseph Mulenga 222-231
Influence of Capabilities of Personnel System User Information And Knowledge of Successful Development of Accounting Information Systems And Impact on Decision Making Process PDF
Nasrizal . 232-240

Paper submission email: RJFA@iiste.org

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

Vol 6, No.5 and No.6 (2015) Research Journal of Finance and Accounting

Vol 6, No 5 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Firms’ Financial Reporting Transparency and the Rank of Financial Reporting Transparency PDF
Taha Bahrami, Kaveh Bejan 1-7
The Profitability and Efficiency of Foreign and Domestic Banks: A Mode of Economic Development PDF
Hafiz Muhammad Ismail Khan 8-11
Accounting Ratio: The Organisation Decision Making and Evaluation Dynamism PDF
Kehinde James Sunday 12-18
The Concept of Corporate Governance and Its Evolution in Asia PDF
Salahuddin Yousuf, Md. Ariful Islam 19-25
The Impact of Liquidity on Jordanian Banks Profitability through Return on Assets PDF
Lina Warrad, Munther Al Nimer, Rania Al Omari 26-29
Environmental and Financial Reports PDF
Shaban Mohammadi 30-35
Adoption of Corporate Governance Practices and Financial Performance of Small and Medium Enterprises in Kenya PDF
Francis Ofunya Afande 36-73
Impact of External Debt Management in Economic Growth: A Lesson from Nigeria PDF
Onaolapo A.A, Kayode.Samson. Oladejo 74-79
Investigating the Relationship between Audit Quality and the Earning Response Coefficient of Listed Firms in Tehran Stock Exchange PDF
Iman Heydari 80-88
Strategic Management Fit: A Contrivance for Achieving Successful Business Merger PDF
Onyeaghala Obioma H. 89-97
Financial Inclusion through Mobile Banking: Challenges and Prospects PDF
Henok Arega Asfaw 98-104
Performance Evolution of Unit Trust of India Mutual Funds PDF
TEJ SINGH, PRIYANKA . 105-115
Does Capital Structure Effects Profitability of The Firms (Evidence from Firms Listed at KSE 100 Index) PDF
Tajamul Hussain 116-123
The Impact of Electricity Supply on Economic Growth, 1980-2010: An Error Correction Method PDF
Bright O. Ohwofasa, Henry O. Obeh, Joseph Erakpoweri 124-128
The Effects of Liquidity Management on Firm Profitability: Evidence from Sri Lankan Listed Companies PDF
Ravivathani thuraisingam 129-134
Cost Efficiency and Total Factor Productivity of Islamic and Conventional Banks in Pakistan PDF
Muhammad Israr Khan, Idrees Ali Shah 135-145
Factors that Affect Students’ Career Choice in Accounting: A Case of Bahir Dar University Students PDF
Tsega Mengiste Dibabe 146-153
Factors Influencing MFIs Group Loan Repayment Performance: A Case of MSEs’ Service Sector in Mekelle City, Ethiopia PDF
Welderufael Leake Lilay 154-170
Determinants of MFIs Group Loan Repayment Performance: A Case of MSEs’ Service Sector in Mekelle City, Ethiopia PDF
Welderufael Leake Lilay 171-188
The Determinants of Leverage of Sri Lankan Manufacturing Companies Listed on Colombo Stock Exchange PDF
Hanitha Vijeyaratnam, S. Anandasayanan 189-195
Rural Credit Cooperatives RCCs Financial System and Role in Economic Development of China PDF
Abdul Rehman, Luan Jingdong, Yuneng Du, Liting Zhang 196-200
Control of ride comfort using dynamic simulation of the human body PDF
Mohamad Reza Dolikhani, Shahram Azadi 201-223
The investigation of the relationship between the organization strategies, human resource management policies, attitudes and behaviors of employees and the organizational performance of Ansar Bank branches in Tehran city PDF
Hojat Farzaneh Ghalee, Seyed Jafar Zonooz 224-230
Influence Of Human Resources Characteristics And Application Of Political Government Accounting Standards (Case Study On The Proliferation Of Local Government Government Baubau City) PDF
KHAYATUN NUFUS 231-247

 

Vol 6, No 6 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
A Systematic Review of Budgeting and Budgetary Control in Government Owned Organizations PDF
Lambe Isaac, Mary Lawal, Theresa Okoli 1-10
An Assessment of the Nigerian Tax Appeal Tribunal and the Need for a Speedier and More Efficient System PDF
Olumide K. Obayemi 11-42
Corporate Governance: A Preliminary Study on Current Situation in Bangladeshi Companies and the Need for Corporate Governance PDF
Naheem Mahtab, Md. Nazmul Islam 43-58
Culture, Economics and Disclosure of (IAS/IFRS) Information: Empirical Evidence in the Tunisian, French and Canadian Contexts PDF
Hedi BAAZAOUI, Manel Hadriche SAHNOUN, Mohamed Ali ZARAI 59-71
Documentary Credit on International Trade Financing: Its Nature and the Legal Implications PDF
Olumide K. Obayemi, Oladipupo Saheed Alaka, Chukwuemeka A. Nnabuife 72-79
The Effect of Changes in Return on Assets, Return on Equity, and Economic Value Added to the Stock Price Changes and Its Impact on Earnings Per Share PDF
Dyah Purnamasari 80-89
Econometric Study on the Impact of Public Spending on Imports in Algeria between the Period (1990 – 2012) PDF
Sofiane Maachi, Belkacem Zairi 90-103
Influence Perception Accounting Students against Ethics Preparation of Financial Reporting (Empirical Study on Accounting Students of the Faculty of Economics, University of Muhammadiyah Tangerang 2013) PDF
Endraria . 104-111
Firm Characteristics, Underwriter Reputation, Auditor Reputation and Underpricing PDF
Lailatur Rosyidah, Ulil Hartono 112-117
What are the Determinants of Working Capital Requirements of Nigerian Firms? PDF
ONAOLAPO, Adekunle A, KAJOLA, Sunday O 118-127
The Role Corporate Governance on Financial Reporting’s Quality (Evidence from Indonesia Stock Exchange) PDF
Nuraini. A 128-132
The Analysis Impact of Agency Cost and Transaction Cost To Dividend Payout Ratio of Go Public Firms In Indonesia PDF
OTNIEL SAFKAUR 133-142
Influence The Quality of Accounting Information Systems and The Effectiveness of Internal Control On Financial Reporting Quality PDF
Ramdany . 143-152
Determinants of Stock Market Performance and Manufacturing Sector Growth in Nigeria (1987-2013) PDF
Andabai, Priye. Werigbelegha, TONYE OGIRIKI 153-160
The Effects of Process Quality Management and Information Technology to Product Quality Performance with Management Accounting System as Intervening (A Case Study of Manufacture Companies Listed on Indonesia Stock Exchange) PDF
Yanuar Ramadhan 161-172
The Impact of Activity Ratios among Industrial Sectors’ Performance: Jordanian Case PDF
Lina Warrad, Rania Al Omari 173-178
The Influence of Internal Auditor’s Competency and Independency to the Internal Auditor’s Due Professional Care and the Implication to the Internal Audit Quality PDF
Dityatama . 179-189
Implementation of Management Performance Assessment Based HR Scorecard PDF
Yoyo Sudaryo 190-194
Dynamic relationship of exchange rates and crude oil prices in South Africa: Are there asymmetries? PDF
Hamisu Sadi Ali, Umar Mukhtar, Bulama Abiso Tijani, Abdullahi Muhammad Auwal 195-200
Does firm size influence on firm’s Profitability? Evidence from listed firms of Sri Lankan Hotels and Travels sector PDF
Sritharan, Vinasithamby 201-207
Promoting Transparency & Accountability for Sustainable Democracy in Nigeria PDF
ThankGod. C. Agwor 208-214
Determining the Optimal Portfolio Size on the Nairobi Securities Exchange PDF
Sifunjo E. Kisaka, Joseph Aloise Mbithi, Hilary Kitur 215-229
Correlation between Value Added Tax (VAT) and National Revenue in Nigeria: An ECM model PDF
M.N. Okoli, Afolayan, Segun Matthew 230-238
Maqasid Shariah in Corporate Social Responsibility of Shari’ah Compliant Companies PDF
Syahiza Arsad, Rahayati Ahmad, Wan Nazjmi Mohamed Fisol, Roshima Said, Yusuf Haji-Othman 239-247
The Characteristics of Dividend Payers from Banking Sectors in Indonesia PDF
Sifrid Sonny Pangemanan, Novi Kaligis, Sefanya Oratmangun 248-252

Paper submission email: RJFA@iiste.org

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

Vol 6, No.3 and No.4 (2015) Research Journal of Finance and Accounting

Vol 6, No 3 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
An Assessment of the Performance of Initial Public Offering (IPOs) in Malaysia PDF
Leila Yazdani, Sulaiman Aris 1-4
The Influence of Personal Information System Capabilities, Top Management Support. Training and Education Program Performance of Accounting Information Systems Implications The Quality of Accounting Information in the Province of Islamic Banks of West Jav PDF
Yuhanis Ladewi, Nunung Nurhayati 5-12
The Dynamics of Stock Market Performance Fundamentals and Economic Growth in Nigeria: A Causality Investigation PDF
Akinde, Mukail. A. 13-21
Brownian Motion and the Black-Scholes Option Pricing Formula PDF
Parvinder Singh 22-26
Predicting Stock Market using Regression Technique PDF
Mitesh A. Shah, C.D. Bhavsar 27-33
Heuristic Approach to Satisfaction Level of Demand Maker in Three Stage Scheduling with Fuzzy Due Time PDF
Meenu Mittal, T.P. Singh, Deepak Gupta 34-40
Stock Market and Economic Development in Bangladesh: A Case Study of Chittagong Stock Exchange PDF
Manjurul Alam Mazumder 41-49
Investigate of the Relationship Independent Directors,Ownership Concentration,Institutional Ownership,Auditor Type and Free Floating Shares with Firm Value in Tehran Stock Exchange PDF
Taha Bahrami, Kaveh Bijan 50-59
Nigerian Capital Market: A Catalyst for Sustainable Economic Development PDF
ABU IKPONMWOSA NORUWA, AGUDA NIYI A. 60-66
Constraints to Women Entrepreneurs’ Access to Microfinance Services in Bayelsa State, Nigeria PDF
Wosowei Elizabeth Chinasa 67-74
Data search and discovery process for financial statement fraud PDF
Mahmoud Lari Dashtbayaz, Shaban Mohammad 75-80
Decomposition of the Tax-to-Income Elasticity of Major Taxes in Kenya PDF
Menjo Kibiwot Isaac, Kotut Cheruiyot Samwel 81-87
Financial Planning for Educated Young Women in India PDF
Lokanath Mishra 88-99
Analysis of Factors Affecting the Motivation of Earnings Management in Manufacturing Listed in Indonesia Stock Exchange PDF
Dade Nurdiniah, Linda Herlina 100-107
Analysis of Conventional Mutual Fund and Sharia Mutual Fund Performance for Investor’s Investment Decision PDF
Dahlifah ., Teguh Supriyanto 108-113
Effect of Corporate Governance of Earnings Management in Banking Companies Listed in Indonesia Stock Exchange) 2010-2012 PDF
Rimi Gusliana Mais, Deasy Rosmaniar 114-124
Analysis of the Performance of Islamic Mutual Funds in Indonesia by using Sharpe, Treynor and Jensen the Period 2010-2012 PDF
Uun Sunarsih dan Andriyanto 125-133
Empharical Study on Credit Risk Management Practice of Ethiopian Commercial Banks PDF
Atakelt Hailu Asfaw, P. Veni 134-147
Role of Agent Banking Services in Promotion of Financial Inclusion in Nyeri Town, Kenya PDF
Francis Ofunya Afande, Salome Wairimu Mbugua 148-173
Factors Influencing Investors Behavior to Become Overconfident While Stock Confrontation PDF
Mehvish Rubab Sundas Yaqoob, Saba Rajpoot 174-181
Trustee Related Determinants of Scheme Design in Occupational Defined Contribution Schemes in Kenya PDF
Justus Tari, Nelson H.W. Wawire, Charles Ombuki 182-188
The Effect of Competence and Independence Of Auditors on the Auditquality PDF
Evi Octavia, Nor Rasyid Widodo 189-194
Effect Type Strategy, Investment Opportunity Set In Relation Between Managerial Ownership And Accounting Conservatism PDF
Sigit Sukmono 195-207
Analysis of the determinants on Retirement Planning in Kenya: A Survey of registered pension schemes in Nairobi PDF
Enock Mosongo Onduko, Moses Ochieng Gweyi, Jeniffer Nyawira 208-216
The impact of the internal audit function to improve the financial performance of commercial banks in Jordan PDF
Abeer Atallah Awdat 217-225
Private Vs Public Sector Bank Credits And Economic Growth Nexus In Nigeria: Where Does Efficacy Rest? PDF
Ikechukwu S. Nnamdi 226-237

 

Vol 6, No 4 (2015)

Table of Contents

Articles

Journal Cover Page PDF
Journal Editor
Capital Structure and Corporate Performance: Empirical Study on the Public Jordanian Shareholdings Firms Listed in Amman Stock Market PDF
Mustafa M Soumadi, Osama Suhail Hayajneh 1-9
Challenges Ahead for Institutional Implementation of Performance-Based Budgeting in the Nigerian Public Sector PDF
Eunice Ngozi Okoroafor 10-19
Concentrated Stock Ownership and Price-Leading-Earnings Effect in East Asia PDF
Ying Zheng 20-35
The Extent of Extracted Financial Indicators from Financial Statements, Contribution in Rationalizing Investment Decision by the Jordanian Commercial Banks PDF
Siam, Zakaria Ahmad, Al Thaher, Omar Tareq 36-47
Effect of Managerial Ownership Structure, Financial Risk and Its Value on Income Smoothing in the Automotive Industry and Food & Beverage Industry Listed in Indonesia Stock Exchange PDF
Rilla Gantino 48-55
Effectiveness of Audit Committees in the Public Sector: A Case of Parastatals in Kenya PDF
Geofrey Ogoti Ogoro, Christine Nanjala Simiyu 56-65
Activity-Based Costing (ABC) – An Effective Tool for Better Management PDF
Ishter Mahal, Md. Akram Hossain 66-73
Impact of Organizational Culture on the Quality of Management Accounting Information System : A Theoritical Approach PDF
Ilham Hidayah Napitupulu 74-83
Impact of Management Accounting Techniques on Achieve Competitive Advantage PDF
Rizgar Abdullah Sabir Jaf, Sardar Abdullah Sabr, Karim Amin Nader 84-98
Managerial Performance in Indonesia Local Government: Impact of Budget Participation and Budget Goal Commitment PDF
Deliana . 99-103
Corporate Governance in Transition Countries PDF
Ylber Bezo, Fran Brahimi, Rezart Dibra 104-111
Effect Availability Information, Resources, Provision Government Regulation of the Adoption of Size Performance and Implementation of Performance Information PDF
Afrison . 112-122
Impact of Exchange Rate Fluctuations on Business Risk of Joint Stock Commercial Banks: Evidence from Vietnam PDF
Tran Mong Uyen Ngan 123-128
The Effect of Corporate Governance on Earnings Quality with Surplus Free Cash Flow as Moderating Variable PDF
Reskino . 129-138
Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK) PDF
Dadang Suwanda 139-157
The Effect of Granting Tax Amnesty to Tax Revenues PDF
Ida Farida Adi Prawira 158-161
The Impact of Convergence with International Finanancial Reporting Standards (IFRS) on Accounting Quality in Indonesia PDF
Novita Indrawati 162-170
The Role of Accrual Accounting Basis in the Prediction of Future Cash Flows: The Nigerian Evidence PDF
Oba Efayena 171-180
The Role of Mark to Market on the Properties of Accounting Information in Kurdistan International Bank PDF
Rizgar Abdullah Sabir Jaf 181-195
Working Capital Management and Performance of Food and Beverage Industry in Nigeria. PDF
Lawrence Imeokparia 196-202
Fraud and Corruption Practices in Public Sector: The Cameroon Experience PDF
Kelly Mua Kingsley 203-209
Financing Early Staged Technology Based Firms in Malaysia PDF
Musibau Akintunde Ajagbe, David T. Isiavwe, E. I. Mercy Ogbari, Anthony Babatunde Sholanke 210-221

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