Vol 10, No.11-No 20 (2019) Research Journal of Finance and Accounting

Vol 10, No 20 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Rebalancing Return and Hedge Effectiveness of Dynamic Portfolio Insurance Strategies: A simulation Based Study PDF
Frieder Meyer-Bullerdiek 1-10
Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya PDF
Robert Odek, Elmad Okoth 11-32
Liquidity Moderating the Effect of Production Resources, Investment Decisions and Corporate Social Responsibility on Corporate Performance PDF
Roristua Pandiangan, Etty Murwaningsari 33-42
Establishing the Relation Between Market-Based Performance Measure and Accounting Performance Measure PDF
Sami E. Alajlani 43-49
The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange PDF
Christian John Mbekomize, Lillian Wally-Dima, Alicia Nametsegang 50-62
Role of E-Commerce in Reducing Marketing Costs of Industrial Companies in the Hashemite Kingdom of Jordan PDF
Reem Oqab Hussein Al- Khasawneh 63-72
Capital Structure, Profitability and Firm’s Value: Evidence from Jordan PDF
Osama J. Al-Nsour, Akram “Moh’d Irfan” Al-Muhtadi 73-80
The Influence Mechanism of Corporate Governance on Performance of the Company PDF
Raja Adri Satriawan Surya, Arumega Zarefar, Vera Oktari 81-90
Determinant Factors Affecting the Accounting Method Choices and Reported Profits of Big Industrial Companies in Indonesia PDF
Susfa Yetti, Afrizal . 91-100
The Effect of Partnership and Community Development Program on Financial Performance and Firm Risk: Evidence from Indonesian State-Owned Enterprises PDF
Jasman Jasman, Sekar Mayangsari 101-110
Obstacles in SME Financing: The Case of Masko PDF
Cem Berk, Recep Gultekin 111-118
Adequacy of Accounting Information Disclosures of Nigerian Quoted Firms Under IFRS Adoption PDF
Chukwuani Victoria Nnenna 119-128
Is there a Reciprocity between Social and Financial Efficiency? A Case of Vietnam Microfinance Institutions PDF
Quynh Anh Mai Nguyen 129-142
The Effect of Bank Specific Factors on Financial Performance of Commercial Banks in Kenya. PDF
Caroline Wangu Muriuki, Fredrick Kalui, Nyang,aya,R.O. Akuno 143-154

 

Vol 10, No 19 (2019)

 

Vol 10, No 18 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
The Impact of Internal Corporate Governance Mechanisms on the Unsystematic Risks at Jordanian Commercial Banks Listed on the Amman Stock Exchange PDF
Eljaser Alelfartas 1-11
The Effects of Family Ownership, Earnings Management and Ethnic Diversity For Firm Value PDF
Siti Masulah 12-17
Dividend Announcement and Abnormal Return :An Applied Study on Banking Shareholding Firms in Amman Bourse PDF
Mousa Saeed Matar 18-22
Impact of Corporate Governance on Effective Corporate Tax Rates Among Listed Firms in Kenya PDF
Peter Rawlings Osebe, Joseph Kiprono Kirui, Isaac Kiprotich Naibei 23-33
Cost of Capital, Firm Size and Financial Distress PDF
Mark Waita Gichaiya, Stephen Muchina, Stephen Macharia 34-47
Economic Growth and Monetary Policy Transmission Mechanism: An Empirical Assessment of Nigeria PDF
Nnamdi Chinwendu, Nwaeze 48-57
Realities Versus Rhetorics: Focus Shift in Investment Decisions on the Capital Market PDF
AKINYELE AKINWUMI IDOWU, ADEDEJI LATEEF OLABISI, OLUWAYEMISI K. ADELEKE, NURENI ADEKUNLE LAWAL 58-70
The Impact of Conversion from Traditional to Electronic Dealing on Trade Volume and Market Value of Stocks:An Applied Study on Amman Bourse PDF
Matar khaleel Mousa Saeed, mousa Abdelhadi Salah Noafal 71-73
Analysis of Factors Cause to Non-Optimal Management of Follow-up Audit Findings: Case Study on Finance Education and Training Agency, Ministry of Finance PDF
Nina Andriana 74-82
Training Cost and Financial Performance Nexus: Sector Analysis of Quoted Manufacturing Firms in Nigeria PDF
Oluka Nyime OBULOR, John Ohaka 83-92
Measurement and Assessment of Business Income and Performance in the Era of Creative Accounting Practice PDF
Omada, Vitus Ikechukwu 93-99
Plan to Budget and Cash Management in Uasin Gishu County Government, Kenya PDF
William Shisamba, Muganda Munir, Alala Ondiek 100-107
Moderating Effect of Financial Strength on the Relationship Between Board Characteristics and Environmental Sustainability Disclosures PDF
Paul Gichuki King’ori, Isaac Kiprotich Naibei, Hellen Wothaya Sang, Andrew Kibet Kipkosgei 108-119
Does Monitoring Influence Financial Accountability? Answers from National Public Secondary Schools in Kenya PDF
Omondi Margaret Atieno, Tobias Olweny, Julius Miroga 120-127
Stock Market Price and the Performance of the Residential Property Market in Kenya PDF
Charles Njoroge, Willy Muturi, Oluoch Oluoch 128-133
Job Satisfaction Amongst Accountants: The Case of Accounting Service Firms in Hanoi PDF
Duc Tai Do, Dang Huy Nguyen, Thi Huong Nguyen, Hong Phong Vu 134-139
EFFECT OF CORPORATE GOVERNANCE AND PROFITABILITY ON TAX AVOIDANCE (Empirical Study of Sharia Banking Companies Listed on the Indonesia Stock Exchange 2012-2016) PDF
Hasian Purba 140-151
Impact of public debt on growth in Belt & Road countries –Pre and Post Analysis of Financial Crisis 2007-2008 PDF
Waqas Ali, Hameed Khan, Umair Khan 152-160
Influence of Microfinance Institution Technical Systems on the Performance of Dairy Farmers in Kakamega County, Kenya PDF
Sangoro Oscar, Gongera George, Martin Onsiro Ronald, Phelista Njeru Wangui 161-172

 

Vol 10, No 17 (2019)

 

Vol 10, No 16 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Mergers and Acquisitions from an Accounting Approach: A Review of the Empirical Literature PDF
Kyriazopoulos Georgios, Logotheti Maria-Rafailia 1-16
Chinese Tertiary Accounting Student’s Perceptions of Certified Public Accountants and Their Career Job Choice PDF
Jerry Collins Boateng 17-34
Effect of Exchange Rate Fluctuation on the Financial Performance Evaluation of Multinational Companies in Nigeria PDF
Osho, Augustine E., Efuntade, Alani Olusegun 35-43
Analysis of Good Corporate Governance and Corporate Social Responsibility Disclosure on Cost of Equity Capital in Listing CGPI and BEI 2013-2017 PDF
Angela Dirman 44-53
Factors Affecting Equity Return during Corporate Declaration PDF
Nasima Khatun, Dipa Rani Saha 54-59
Reducing Financial and Administrative Corruption Through the Ingredients of the Internal Control System PDF
Murtadha Mohammed Al Hosseini, Layth Ali Al-Tamimi, Ezzaddin Hasan Kadhim 60-66
Money Market Instruments and Financial Deepening in the Nigeria Emerging Economy PDF
Florence Modupe Fapohunda, Sunday Oseiweh Ogbeide, Olajumoke Rebecca Ogunniyi 67-75
Analysis of Microfinance Institution Outreach on the Realization of Economic Pillar of Vision 2030: A Case of Kakamega County PDF
Sangoro Oscar, Gongera George, Ronald Onsiro Ronald 76-84
Development and Future Trends of Financial Accounting in Indonesia PDF
Afrizal . 85-90
Stock Exchange Frequent Topics @NYSE PDF
Dewi Anggraini Faisol, Janfry Sihite 91-97
The Role of Forensic Accounting in Detecting Economic Crimes PDF
Saman Udi Polycarp 98-107
Corporate Board Attributes and Firm Performance of Publicly Traded Manufacturing Companies in Bangladesh PDF
Md. Maniruzzaman, Syed Zabid Hossain 108-114
Audit Committee and Earnings Management of Listed Deposit Money Banks in Nigeria PDF
Ibrahim Mallam Fali, Alkasim Aminu, Udoh Ekufre Macauley, Onipe Adabenege Yahaya 115-125
Several Factors Influence the Selection of the Companies Accounting Methods PDF
Afrizal ., Susfa Yetti 126-133
Will Management Emotion Affect the Maturity Structure of Corporate Debt? PDF
Guo-tong Wu 134-140
Evaluation of Factors Influencing the Sustainability and Outreach of Microfinance Institutions in Northern Ghana PDF
Issahaku Salifu, Muntari Mahama, Mohammed Dawuni 141-155
The Impact of Money Supply on Inflation Rate in Ghana PDF
Sampson Vivian Esumanba, Nantogmah Danaa, Nyaku Efia Akyaa Konadu 156-170
Plan to Budget and Cash Management in Uasin Gishu County Government, Kenya PDF
William Shisamba, Muganda Munir, Alala Ondiek 171-179

 

Vol 10, No 15 (2019)

 

Vol 10, No 14 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Curbing Fraudulent Practices through Accountability in Non-Profit Making Organizations PDF
JOLOKO, Bisola Grace, AUDU, Solomon Ibrahim 1-9
The Impact of Audit Committee on Financial Performance of Insurance Firms in Nigeria PDF
Araoye F. Ebun 10-19
Bank Credit to the Real Sector: A Panacea for Revamping a Recessed Economy. Evidence from Nigeria PDF
Ojiegbe, Josephine N. 20-29
Board Attributes and Financial Performance of Listed Firms in Uganda PDF
Godfrey Akileng, Eric Nzibonera, Diana Kobumanzi 30-44
The Role of Corporate Diversification, Capital Structure Determinant, And Structure of Ownership on Earning Management with Information Asymmetry as Moderating Variable PDF
Irma Paramita Sofia, Etty Murwaningsari 45-51
Effect of Forensic Accounting on the Detection of Fraud Risk Indicators in Public Enterprises in Ondo State, Nigeria PDF
Oluwatuyi, Akinwumi Samuel 52-66
Private Sector Investments and Unemployment in Nigeria (1986-2016) PDF
Ndugbu M. O., Osuka B. O., Duruechi Anthony H. 67-77
Tax Evasion in Cameroon: Causes and Remedies PDF
Samuel Tanjeh Mukah, Michael Forzeh Fossung 78-89
The Relationship Between Profitability and Stock Prices: Evidence from the Saudi Banking Sector PDF
Asuil Alaagam 90-100
The Effect Analysis of Banking Corporate Bond Issuance Towards the Stock Market Reaction PDF
Adithia Anggraeni, Sri Hartoyo, Hendro Sasongko 101-110
Corporate Governance as a Strategic Management Tool PDF
Olatunji, Toyin Emmanuel, Adeleke, Mary Toyin 111-124
Assessment of Legislation on Budget implementation in Kisii County Government, Kenya PDF
Joseph Wesonga Awire, Simon Nyakwara 125-136
Relevance of Good Corporate Governance and Financial Leverage on Firm Value PDF
Putri Dwi Wahyuni 137-143
Debt Policy: Affecting Factors and Their Impact on Company Values PDF
Rofika ., Vera Oktari 144-156

Vol 10, No 13 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analysis of Entrepreneurial Orientation and Education Level of the MSMEs Actors in Improving MSMEs Performance in Bengkalis Regency PDF
Desmiyawati ., Amries Rusli Tanjung, Nur Azlina, Yesi Mutia Basri, Sri Indrastuty S. 1-9
An Empirical Investigation of Capital Structure in US Corporate Spinoffs PDF
Tahsina Haque Simu 10-15
Does Financial Statement Information Still Matter? PDF
OTUYA, Sunday, OFEIMUN, Godwin, AKPORIEN, Fidelis 16-22
A Research on the Quality of Public Transportation Services by Bus in Vietnam PDF
Thi Hong Le Hoang, Van Lam Hoang, Thi Bich Hanh Chu, Manh Dung Tran, Vu Hoang Nguyen, Thi Hai Anh Vu, Thi Bach Tuyet Vuong, Thi Huyen Do 23-31
Impact of Basel Iii Regulations on Banks: Evidence from Afriland First Bank in Cameroon PDF
TAN ZHONMING, GINETTE YANASSONG NKILI, DING GUOPING, Ernest Kay Bakpa 32-38
Virtual Banking and Financial Inclusion PDF
Tatjana Boshkov 39-43
The Effect of Budgeting Participation on Budgetary Slack with Religious Ethics as a Moderating Variable PDF
Luh Gde Merta Widya Santhi, Herkulanus Bambang Suprasto, Ni Made Dwi Ratnadi 44-50
Study the Opinion from the Financial Examination Agency on Regional Government Financial Statements that Obtain Required Opinion with Exceptions (Study in Bengkulu City) PDF
Lawe Anasta 51-57

 

Vol 10, No 12 (2019)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Capital Allocation in Unit Trust and the Growth of Capital Market in Kenya PDF
Robert Kipkorir Cheruiyot, Florence S Memba, Tabitha M Nasieku 1-9
Political Connection, CEO Gender, Internal Audit, Corporate Complexity and Audit Fee in Go Public Companies in Indonesia PDF
Alexandros Ngala Solo Wea 10-18
Short-Term Return Impact of Share Repurchase Announcements PDF
Ahmet Tasdemir, Erkan Alsu 19-27
Impact of Macroeconomic Variables on Stock Price Index: Evidence from Vietnam Stock Market PDF
Thi Minh Huong Le, Jian Zhihong, Zhican Zhu 28-38
Comparison of Two Optimization Models in Assessing LQ-45 Index Optimal Portfolio Performance PDF
Putu Ayu Anggya Agustina, Maria Mediatrix Ratna Sari 39-43
Risk Management at Military Commercial Joint Stock Bank in Vietnam PDF
Xuan Hung Nguyen, Manh Dung Tran, Van Tung Vu, Thinh Nguyen, Binh Ngo Pham 44-51
Impairment of Assets Under Perspectives of International and Vietnamese Accounting PDF
Thi Thu Trang Nguyen, Thi Thuy Trang Vu, Dang Hai Ha Pham, Vuong Thuy Anh Nguyen, Manh Dung Tran 52-59
Carbon Emission Disclosure in the Proper Rating Company’s Annual Financial Statements in Indonesia Stock Exchange PDF
Nurlis, Nurlis 60-66
Elements Influencing Dividends of Banks in the MENA Region PDF
Fadi A. Ghosn 67-77
Testing Z-Score Model on Lebanese Listed Banks PDF
Fadi A. Ghosn 78-85
Implications of Equity Capital Financing on Corporate Financial Performance of Deposit Money Banks in Nigeria PDF
Marvis Ndu Okolo, Peter Ifeanyi Okwu, Chinonso. J . Ugwuoke, Micheal. E. Kornom-Gbaraba 86-93
Evaluating the Performance of Saudi Commercial Banks Using CAMELS Methodology PDF
Mohammad Nadem Dabaghie, Khaled Subhi Rajha 94-102
Effect of Tax Policy on Unemployment in Nigeria PDF
Alphonsus Sunday Anichebe 103-111
The Influence of Accounting Information Quality on Trade Credit with Inventory Liquidation Cost as Moderating Variable PDF
Nanda Fito Mela, Adhitya Agri Putra 112-118
The Implementation of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Toward Stock Return and Ethics as Moderating Variables PDF
Verliani Dasmaran, Yvonne Augustine Sudibyo 119-126
Implementation of UTAUT and D&M Models for Success Assessment of Cashless System PDF
Made Denny Oktariyana, Dodik Ariyanto, Ni Made Dwi Ratnadi 127-137

 

Vol 10, No 11 (2019)

Vol 9, No.11, No.12, No.13 and No.14 (2018) Research Journal of Finance and Accounting

Vol 9, No 11 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Impact of Internet Banking on Financial Performance: Empirical Evidence from Ethiopia Banks PDF
Mohammed Ahmed Yasin 1-10
The Effect of Adoption of Internet Banking on Performance in the Banking Industry in Nigeria PDF
Muyideen Ayinla 11-36
Foreign Ownership, Governance Practices and Gearing Level: Evidence from Pakistan Stock Exchange PDF
Hassan Ahmad 37-46
Comparative Predictability of Financial Stability in Islamic Banks: An Analytical Study of Malaysian & Pakistani Islamic Banks Using Altman’s Z Score PDF
Mahvish Sabir 47-56
Effect of Capital Structure on Firms’ Profitability: An Empirical Evidence from Pakistan Stock Exchange (PSX) PDF
Assad Naim Nasimi 57-68
The Effect of Financing Structure on Financial Performance of Micro Banks: An Empirical Analysis of Ethiopian MFIs PDF
Tesfaye Asefa 69-83
The Impact of Employee Empowerment on Job Satisfaction of Commercial Banks of Ethiopia,Dire Dawa Branch PDF
Girmay Aklilu 84-93
Determinants of Voluntary Disclosure of Financial Information by Ethiopian Tax Payers: In Case of Eastern Ethiopia PDF
Ermias Bogale 94-100
Determinants of Tax Compliance Behavior in Presumptive Taxation System. The Case of Dire Dawa Administration PDF
MOHAMMED HAMZA ALI 101-110
Target Financial Forecasting as a Basis of Anticrisis Financial Management PDF
Sergey Krylov 111-152
Person Job Fit (PJF) and Employee Performance in Selected Commercial Banks in Anambra State PDF
ONWUCHEKWA, Faith Chidi, UDEKWE, Eucharia Ebele, ARACHIE, Augustine Ebuka 153-161

Paper submission email: RJFA@iiste.org

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

 

Vol 9, No 12 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Albanian Banking Sector Productivity Using Malmquist Index PDF
Irini Kalluci 1-8
An Analysis of Factors Influencing Bank Financial Performance in Indonesia PDF
Nur Azlina 9-15
Control Environment and Internal Control System Effectiveness of Listed Deposit Money Banks in Nigeria PDF
AWEN, B. Iorsue, NYOR, Terzungwe, YAHAYA, A. Onipe 16-26
Determinants of Internal Audit Effectiveness: Case of Sudan Public Sectors PDF
Salma Farouk Karrar, Ibrahim Fadul Almula Elbashir 27-38
Evaluation of Accountants’ Performance: The Case of Vietnam PDF
Duc Dinh Truong, Duc Tai Do, Manh Dung Tran 39-45
An Effecting of Foregin Ownership Structure in Firm Value Towards Offshore Debt Financing in Manufacturing Firms PDF
Gilbert Rely, Regina Jansen Arsjah 46-56
Investigating the Effect of Enforcement & Corporate Governance on Internal Control Disclosure in Pakistan (Comparison of Non-financial vs. Financial Sector) PDF
Khurram Ashfaq, Naveed Razzaq, Zhang Rui 57-71
Investor Perception of Tax Avoidance and Quality of Earnings Information PDF
Mukhlasin ., Nur Anissa 72-78
Effect of Foreign Direct Investment on Economic Growth: The Nigeria Perspective PDF
ELIAS, IGWEBUIKE AGBO, JOSEPH, I. ONYEMA, ODOH, LONGINUS CHUKWUDI 79-87
The Influence of Trading Frequency on Lead-Lag Effect Between Index Futures and Stock Index in Malaysia PDF
Noor Azuddin Yakob 88-98
Profitability, Advertising Promotion and Government Support: Study in Tourism Corporate in Indonesia PDF
Deden Tarmidi, Zuhal Maftuh Ahnan 99-105
Yield Sukuk: Maturity, Rating and Value of Emission PDF
Shinta Melzatia, Caturida Meiwanto Doktoralina, Mahroji . 106-112
Empirical Approach of the Nexus between Public Expenditures and Economic Growth: Case of Republic of Kosovo PDF
DONAT REXHA, ABDYLMENAF BEXHETI, LIZA ALILI SULEJMANI 113-119
An Analysis of the Contribution of Financed Socio-Economic Projects to the Food Security at Household Level: The Masvingo Case PDF
Benias Mapepeta, Rejoice Mandizvidza 120-126
The Impact of Risk Profile, Capital Adequacy Ratio, And Good Corporate Governance Implementation On Islamic Bank Financial Performance PDF
Taufik Akbar 127-135
TESTING FOR HERDING BEHAVIOR OF AFTERMARKET OF IPO (INITIAL PUBLIC OFFERING) IN INDONESIA STOCK EXCHANGE PDF
MUSLIM A DJALIL, SAID MUSNADI, NURHALIS ., RAIHAN LAILY 136-145
CAPITAL STRUCTURE ANALYSIS OF MULTINATIONAL AND DOMESTIC MANUFACTURING COMPANIES IN INDONESIA PDF
SAID MUSNADI, MUSLIM A DJALIL, MURKHANA ., RAUZATURRAHMI . 146-156

Paper submission email: RJFA@iiste.org

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

 

Vol 9, No 13 (2018)

 

Vol 9, No 14 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Effects of Securities Behaviour on Performance of Nairobi Securities Exchange Indices PDF
Robert Mugo Karungu, Florence S. Memba, Willy M. Muturi 1-15
Fair Value Accounting & Challenges of Audit Practice in Nigeria PDF
Appah, Ebimobowei, OGIRIKI, TONYE 16-24
Human Resource Accounting: A Panacea to Financial Reporting Problem PDF
Ishola Akintoye, Tunji Siyanbola, Isoken Adekunle, Rebecca Benjamin 25-41
Sinergy of Working Capital and Intellectual Capital to the Creation of Profit as the Source of Local Revenue (An Emphirical Study at BPR in West Java in 2012-2016) PDF
Garin Pratiwi Solihati 42-55
Influence of Momentum Effect on Stock Performance of Firms Listed in the Nairobi Securities Exchange PDF
Robert Mugo Karungu, Florence S. Memba, Willy M. Muturi 56-67
International Public Sector Accounting Standards (IPSAS) and Credibility of Financial Reporting in Nigeria Public Sector: An Improvement or A Ruse PDF
OLAOYE, F. O., TALABI, Amos O. 68-74
The Role of Government in Development Challenges of Firms in Industries in the Industrial Free Trade Zones in Douala, Cameroon PDF
Francis A. Fuamenya 75-81
Determining Shares’ Internal Return: Fifty Leading Large-Cap Companies PDF
Zulkifli ., Caturida Meiwanto Doktoralina, Marsyaf ., Nurhasanah . 82-89
Corporate Governance Mechanism and Internet Financial Reporting of Listed Companies in Nigeria PDF
MUSTAFA, MURTALA OLADIMEJI ABIOYE, SALAUDEEN, YINKA MASHOOD, LASISI, TIRIMISIYU KUNLE 90-101
The Role of Environmental Information System Mediation on the Effect of Environmental Strategy and Compliance with Government Regulation on Environmental Performance (Pilot Study of Companies in Indonesia) PDF
Ririn Breliastiti, Yvonne Augustine 102-111
Tax Incentive as Moderating Variable the Influence of Corporate Social Responsibility’s Disclosure on Tax Aggressiveness PDF
Ni Luh Supadmi, Ni Ketut Ari Astiti 112-119
The Impact of Product Exposure as a Key Element of Sales Promotion PDF
Shaip Bytyçi 120-124
The Influence of Asimetry Information, Budget Emphasis, Self Esteem on Budgetary Slack with Unbelievable Career as Moderate PDF
Sang Ayu Made Griastini, Ni Putu Sri Harta Mimba 125-136
The Effect of Internal Audit on Organizational Performance: An Empirical Exploration of Selected Jordanian Banks PDF
Borhan Omar Ahmad 137-144
Responsibility accounting (RA) as a tool to enhance cost control. A position paper of retail outlets in Zimbabwe. PDF
Guruwo, Paul T., Guruwo Mitchel 145-150
Credit default swaps, regulatory arbitrage and banking regulation PDF
Thiédjé Gaudens-Omer KOUAKOU 151-158
The Effect of Environmental Accounting, Corporate Social Responsibility and Corporate Performance to Corporate Reputation PDF
Gilbert Rely 159-171
Effectiveness of Cost Management Systems in Turkish Manufacturing Companies with a Special Emphasis on Use of Activity Based Costing PDF
Arif Ayluçtarhan 172-185

 

Paper submission email: RJFA@iiste.org

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

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

Vol 8, No 10 (2017)

Table of Contents

Articles

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

 

Paper submission email: RJFA@iiste.org

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

 

Vol 8, No 9 (2017)

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

Vol 8, No 7 (2017)

 

Vol 8, No 8 (2017)

Table of Contents

Articles

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

 

Paper submission email: RJFA@iiste.org

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

Vol 7, No.9 and No.10 (2016) Research Journal of Finance and Accounting

Vol 7, No 9 (2016)

Table of Contents

Articles

Adherence to Good Corporate Governance in Small and Medium Enterprise in Ghana: An Investigative Report PDF
Frank Ekow Arthur 1-15
The Value Relevance of Asset and Liabilities after Adoption of IFRS among Nigerian Financial Institutions PDF
Muhammad Yusuf Alkali, Asma Nor Lode 16-25
A Critical Evaluation of Volatility in Indian Currency Market PDF
Saurabh Singh, L.K Tripathi 26-34
Determinants of Bank Profitability in Ethiopia: A Case Study of Private Commercial Banks PDF
Melaku Aweke Merin 35-50
Factors Determing Interest Rate Variations in Ghanaian Banks PDF
Marshall Wellington Blay, Eric Abayie Prempeh, Francis Julius Gyebil 51-59
Financial Repression – Economic Growth Nexus in Ethiopia: Evidence from Multivariate Analysis PDF
Abebe Derbie Aragaw 60-72
Impact of Financial Leverage on Value of Firms: Evidence from Cement Sector of Pakistan PDF
Muhammad Azhar Farooq, Ahsan Masood 73-77
Framework of Audit Quality for Statutory Financial Audit: A Conceptual Review PDF
Siddhartha Sankar Saha, Mitrendu Narayan Roy 78-88
Significance of Agricultural Finance in Agricultural and Rural Development of Pakistan “A Case Study of Qambar Shahdadkot District” PDF
Shoaib Ahmed Wagan, Luan jingdong, xiao shuanxi, Sanaullah Noonari, Qurat Ul Ain Memon, Abdul Rahman, Moula Bux Pirzado 89-94
Management of Investment Risks Fund (IRF) In Islamic Banks In The Light of The Decisions of The Shariah Supervisory Board, law and AAOIFI Standards PDF
Hussein Samhan 95-100
Human Capital and its Impact on Banking Financial Performance PDF
Ghassan Salem AL Taleb, Abdullah Yusri AL Khatib 101-109
The Perceptions of Major Stakeholders towards Web-Based Business Reporting in Selected Manufacturing Firms in Nigeria. PDF
Hussain A. SALAUDEEN, Sunday IKHUOMOREGBE, Sunday ALAYEMI, Afolabi ADENIYI 110-121
The Effect of Carbon Emissions Disclosure and Corporate Social Responsibility on the Firm Value with Environmental Performance as Variable Control PDF
Diah Iskandar., Efita Fran. 122-130
Does an Optimal Working Capital Exist? The Role of Financial Constraints PDF
Nawab Khan, Minhas Akbar, Ahsan Akbar 131-136

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

 

Vol 7, No 10 (2016)

Table of Contents

Articles

Green Banking Activities in Bangladesh: An Analysis and Summary of Initiatives of Bangladesh Bank PDF
Farjana Rahman, Mohammad Masud Perves 1-9
Internal Control System on the Quality of Financial Statement Information and Financial Accountability in Primary Schools in Bandung, Indonesia PDF
Aristanti Widyaningsih 10-16
Income Diversification and Intermediation Efficiency: Evidence from Deposit Taking Sacco Societies in Kenya PDF
Peter Wang’ombe Kariuki, Patrick K. Ngugi, Willy M. Muturi 17-26
Public Debt and Public Expenditure in Nigeria: A Causality Analysis PDF
Odo Stephen Idenyi, Igberi Christiana Ogonna, Anoke Charity Ifeyinwa 27-38
The Relationship Analysis between Profitability Ratio and the Firm Size to the Banking Stock Return after the Implementation of PBI No. 14/26/PBI/2012 PDF
Tino Fardiansyah, Noer Azam Achsani, Bambang Juanda 39-50
The Impact of Trade Openness on Economic Growth in the Case of Turkey PDF
MASOUD ALI KHALID 51-61
Internal Control Practices in National Health Insurance Scheme in the Tema Municipality PDF
Frank Ekow Arthur 62-72
Capital Budgeting Processes and Wealth Maximization Objective: Implications for Firms in Nigeria PDF
Uwem Etim Uwah, Akabom Ita Asuquo 73-85
The Relationship between Government Programs and Unemployment Rates in Jordan (2004-2014) PDF
Mohammad Al Abu-Saif, Torki M. Al-Fawwaz 86-95
Studying the Influence of Board Size on the Financial Performance of Selected Manufacturing Firms in Nigeria PDF
Nnado Ifeanyi C., Ugwu Chukwuma C. 96-104
Bank Risk Management Strategies and Tools from a Developing Country Perspective: Case for Uzbekistan PDF
Doniyor Nafasov 105-108
Securitization and the Subprime Mortgage Crisis of 2007-2008 PDF
Job Omagwa, Robert Odunga 109-115
A Review of Literature on the Effect of Inflation Volatility on Equity Risk Premium PDF
Gitonga, Allan Mutuma 116-124
The Effect of Auditor Characteristics on Audit Service Quality from an Audit Client Perspective in Libya: Proposing Conceptual Framework PDF
Mariam Moftah Ammar, Izlawanie Muhammad, Kalsom Abd. Wahab 125-134
Institutional Environment, Accrual-based and Real Earnings Management in Emerging Markets: Empirical Evidence from Chinese Listed Companies PDF
Ke-jing Chen 135-152

 

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

Vol 7, No.3 and No.4 (2016) Research Journal of Finance and Accounting

Vol 7, No 3 (2016)

Table of Contents

Articles

Are Karachi Stock Exchange and Bombay Stock Exchange PDF
Nawaz Ahmad Aamir Firoz Shamsi 1-5
Corporate Disclosure Scores and Share Price Reaction: Empirical Study of Indian Listed Firms (Post Satyam Period) PDF
Showkat Ahmad Busru, G Shanmugasundaram 6-8
Impact of Corporate Governance Measures on Earnings Quality: Evidence from Pakistan PDF
Shahzada Aqeel Younis, Shujahat Haider Hashmi Gulfam Khan Khalid, Muhammad Imran Nazir 9-16
Effect of Dividend Policy on the Value of Firms (Emperical Study of Quoted Firms in Nigeria Stock Exchange) PDF
Egbeonu Oliver C., Edori Iniviei S., Edori Daniel S. 17-24
Ethiopian Banking Sector Development PDF
Hussein Jarso Belda 25-30
Pecking Order Theory Test of Firms Listed at East Africa Securities Exchanges PDF
Joseph Mwangi, Willy M Muturi, Patrick M Ngumi 31-40
The Study and Test Dividend Policy Based on Models Ohlson: Case Iran Market PDF
Jalil Rahimi 41-51
Effects of Information Technology on Organisational Performance in Nigerian Banking Industries PDF
BALOGUN EMMANUEL OLANREWAJU 52-64
Variance–Covariance (Delta Normal) Approach of VaR Models: An Example From Istanbul Stock Exchange PDF
Ihsan Kulali 65-69

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

 

Vol 7, No 4 (2016)

Table of Contents

Articles

Role of Effective Internal Control Systems on Insurance Business Performance in Nigeria PDF
Siyanbola Trimisiu Tunji, Oyebamiji Taofeek Adewale, Ibrahim John 1-11
An Empirical Analysis of Social Impact of Fraud on the Nigerian Banking Industry PDF
Lucky Inaya, Emmanuel Ochuko Isito 12-17
Analysis on Non-Performing Loans in the Lembaga Perkreditan Desa as an Institution that Provides Credit to Villages Using the Perpetual System (Case Study on Gianyar Regency, Bali Province, Indonesia) PDF
Ni Nyoman Reni Suasih 18-27
The Impact of Lease Financing on Financial Performance of Nigerian Oil and Gas Industry PDF
Umar Bello, Hannatu Sabo Ahmad, Almustapha Alhaji Aliyu 28-34
Corporate Governance Attributes, Firm Performance and Directors’ Remuneration PDF
Omoye, A. S., Ogiedu, K. O. 35-46
Corporate Social Responsibility Disclosure and Financial Performance of Listed Manufacturing Firms in Nigeria PDF
Mohammed, Nma Ahmed, Saheed Zakaree, Oladele, Olugbenga Kolawole 47-58
Detecting Corporate Financial Fraud Using Modified Altman Z-Score and Beneish M-Score. The Case of Enron Corp PDF
Edmond Ofori 59-65
The Treasury Single Account (TSA) as an Instrument of Financial Prudence and Management: Prospects and Problems PDF
Ahmed Adamu Isa 66-71
Pension Reform in Central Asian Transition Economies: Social Protection Stability in Uzbekistan and Kazakhstan PDF
Sherzod Rajabov 72-75
Did Islamic Banks Benefit from the Financial Crisis of 2008? The Jordanian Case (2008 – 2014) PDF
Khaled F. Zentuti 76-83
Qualitative Characteristics of the Auditor’s Report PDF
Nataliia Shalimova, Zoya Stezhko 84-95
The Effect of Understanding of Government Accounting Standard and Internal Control System on Quality of Finacial Statement from Local Government through Review Process of Financial Statement by Inspectorate Agency (A Study at Inspectorate Agencies in the PDF
Muhammad Arfan, Darwanis ., Iqlima A. Manaf 96-103
Institutionalization Process of SOAFunds Budgeting at Basic Education Institutions in Indonesia PDF
Sri Rahayu 104-111
The Benefits of the Electronic Customer Relationship Management to the Banks and their Customers PDF
Zlatko Bezhovski, Fida Hussain 112-116
The Determinants of Foreign Direct Investment in Bangladesh PDF
Rozina Akther, Shamima Akter 117-123
The Role Effectiveness of Audit Committees in Saudi Listed Companies PDF
Mohammed Alshetwi 124-132
The Mediating Role of Rational Buying in the Relationship between Financial Literacy and Financial Well-being PDF
Amir Shusha 133-142
Impact of Board Size and Firm’s Characteristics on the Profitability of Listed Companies in Nigeria PDF
Ezekiel Oluwagbemiga OYEROGBA, Florence MEMBA, George Kamau. RIRO 143-151
Reconciling Commercial (Universal) Banking with Microfinance Institutions in Ghana, Case Study: Greater Accra Region PDF
Augustine Adu Frimpong, Peter Agyekum Boateng, Emmanuel Bismark Amponsah 152-162
Effect of the Quality of Financial Statements, Foreign Ownerships, Frequency of Audit Committee Meetings, and Specialty Industrial Efficiency Investment of Auditors PDF
Adil Abdulsalaam Ashhoob 163-175
Public Pension Reforms and Social Security Improvement in Uzbekistan PDF
Davron Rustamov 176-180

 

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