Vol 9, No.7, No.8, No.9 and No.10 (2018) Research Journal of Finance and Accounting

Vol 9, No 7 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Insurance Risk Management: A Correlate of Economic Growth in Nigeria PDF
Torbira, Lezaasi Lenee 1-10
Regulatory Arbitrage, Supervisory Capacities and Information Sharing in the Wake of Cross-Border Banking Supervision PDF
Asenath Maobe 11-17
Internal Audit’s Involvement in Risk Management Process PDF
Sana MASMOUDI MARDESSI, Sonda DAOUD BEN ARAB 18-25
The Leverage of Access to Finance on the Performance of Firms: A Study Conducted in Ethiopia PDF
Ermias Moges, Mustiary Begum 26-34
Effects of Working Capital Management of Procter & Gamble on Its Profitability PDF
Sadaf Mustafa 35-41
The Impact of Corporate Governance on the Quality of Financial Reporting in the Nigerian Chemical and Paint Industry PDF
Mubarak Abbati Bako 42-59
Management Control Performance in Moroccan Public Equities PDF
Rachid BOUTTI 60-76
Effect of Firms’ Growth Indices on Profitability of Food & Beverage Firms in Nigeria PDF
UGWU, Rose, EZE, Joseph Chukwudi 77-86
Does Firms’ Growth Indicators Predict Market Capitalization of Firms in Nigeria Breweries Industry? PDF
MBA, Jennifer O, Ezeh, Jude O, Nwekwo Mabel Ngozi 87-94
Determinants of Tax Compliance Under the Self-assessment System in Private Secondary Schools: Evidence from Delta North Senatorial Zone PDF
ELURO, David Chukwudi 95-108
Board Attributes and Corporate Social Responsibility Performance of Listed Cement Companies in Nigeria PDF
Shamsuddeen Mamuda Ali, Muhammad Aminu Isa 109-121
An Evaluation of the Comparative Effects of Mergers & Acquisitions on the Profitability and Efficiency of Banks (A Case Study of Selected Banks in Nigeria) PDF
Fabinu, Idris Babatune, Jonny Munby, Agbatogun, Taofeek Osidero 122-135
Factors Affecting to ECMA Application in Vietnamese Brick Manufacturing Enterprises PDF
Thi Tam Le, Hoan Nguyen 136-145
CAMEL Method: Bank Health Levels for Financial Performance of Banking in Indonesia Stock Exchange Period 2006 to 2015 PDF
Djoko Hanantijo, Trie Utami Armayasari, Harianto Respati 146-152
Relationship Between Liquidity and Profitability: An Empirical Study of Trade Service Sector in Jordan PDF
Naim Salameh Al-Qadi, Ibrahim Marwan Khanji 153-157
The Influence of Information Asymmetry and Intellectual Capital Disclosure to Cost of Equity Capital with Managerial Ownership and Institutional Ownership as a Moderating Variable (Banking Sector Issuers listed on Stock Exchange 2013 – 2016) PDF
Siti Choiriah, Itjang D Gunawan 158-167
Influence of Introductory Accounting Course Teaching Methodology on Students’ Choice of Accounting Major in Kenyan Universities PDF
Grace Akinyi Musa, Atieno Ndede Amadi, Evans Vidija Sagwa, Selefano Odoyo 168-174

Paper submission email: RJFA@iiste.org

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

 

Vol 9, No 8 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analysis the Effectiveness of Local Government Financial Management (Study at Local Government in Riau Province) PDF
Amries Rusli Tanjung, Yesi Mutia Basri, Nur Azlina 1-11
Budgeting and Its Effect on the Financial Performance of Listed Manufacturing Firms: Evidence from Manufacturing Firms Listed on Ghana Stock Exchange PDF
Wonder Agbenyo, Frank Osei Danquah, Wang Shuangshuang 12-22
Convertible Bonds and the Price Discriminating Monopolist Firm PDF
Kofi B. Afful 23-29
Corporate Governance as A Moderator Between Strategic Management Accounting and Firm Performance: Empirical Evidence PDF
Ahmad Mohammed Alamri 30-44
The Effect of Corporate Governance Culture of Banks Financial Performance in Nigeria PDF
Osho, Augustine E., Ogodor Blessing N 45-56
Factors That Influence Non-financial Disclosures: Evidence from Jordan PDF
Khaled E. Abu Risheh 57-62
The Effect of The Government Accounting Standards Implementation and Apparatus Competency on the Quality of the Local Government Financial Reporting (Case Study at Klaten District Government) PDF
Nurlis . 63-69
The Impact of Working Capital, Fixed Asset, Leverage & Profitability Toward Audit Opinion for Manufactirung Firms PDF
Gilbert Rely, Regina Jansen Arsjah 70-78
Modeling with ARIMA-ARCH/GARCH Techniques to Estimate Weekly Exchange Rate of Liberia PDF
Joe Garmondyu Greaves 79-102
Analysis of Asset Usage Activities, Capital Structure, Financial Performance and Corporate Value (A Study of Manufacturing Corporates at the Indonesia Stock Exchange) PDF
Ari Data 103-119
Effect of Internet Financial Reporting on Stock Prices and Dividend Yield of Quoted Non-Financial Companies in Nigeria PDF
OLOWOKURE, Theophilus O., AGBESANYA, Elizabeth Oyebola 120-129
The Political Integration of ICT in Higher Education: Evidence Case Study with Structural Equation Modelling PDF
Redouan Ainous, M’hammed BENDINE, Yamina GRARY 130-137
Effect of Intellectual Capital on Performance of Firms Listed on Nigeria Stock Exchange PDF
Ewereoke Vitalis 138-150
Impact of Corporate Governance Quality on the Cost of Equity Capital: Evidence from Palestinian Firms PDF
Adnan A.A. Qubbaja 151-159
Role of ASEAN Corporate Governance Scorecard in Relationship Between Foreign Ownership and Profitability of ASEAN Countries PDF
Adhitya Agri Putra 160-170
The Relationship Between Computerized Accounting Information Systems and Rationalizing the Government Expenditures at the General Budget of Jordan PDF
Ibrahem Al Bataineh, Ashraf Bataineh 171-178
Published Financial Statements, Equity-holders’ Investment Decisions and Bank Performance: A Study of Zenith Bank Nigeria Plc. PDF
Okanta, Sunday Ukeje 179-189
Auditing and Fraud Control in Corporate Organisations PDF
Edori Daniel Simeon, Edori Iniviei Simeon 190-196
Ownership and Control of Mutual Savings Banks in Korea PDF
MinHwan Lee 197-205

Paper submission email: RJFA@iiste.org

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

 

Vol 9, No 9 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Analysis of Factors Influencing the Benefits of Microcredit in Farm Production: A Welfare Economic Perspective from Punjab Province of Pakistan PDF
Rukhsana Rasheed 1-8
Impact of Exchange Rate on FDI in Pakistan PDF
Qurat-ul-Ain Imran Naseem 9-18
The Effect of Apparatus Competence on Public Service Quality of Financial Agency in Gorontalo District PDF
Yusran Lapananda, Yulianto Kadji, Sarson W. Dj. Pomalato, Arifin Tahir 19-25
Toward the Best Model in Recruiting Security Staff at Outsourcing Industries PDF
Mochamad Soelton, Lia Martika Mahdalena 26-32
Effect of Service Quality, Socialization and Inspection on Corporate Taxpayer Compliance at Tax Service Office in South Badung-Bali PDF
I Gusti Agung Prama Yoga, I Dewa Gede Wirama, I Gusti Ayu Made Asri Dwija Putri, Ni Made Dwi Ratnadi 33-40
The Impact of National Bank of Ethiopia’s 27% Bond Purchase Directive on Credit Performance and Profitability of Private Banks PDF
Mintesnot Seyoum 41-50
The Nexus of Bank Liquidity and Profitability: Evidence from Commercial Banks in Ethiopia PDF
Melaku Aweke 51-57
Financial Environment for Derivatives: Growth and New Dimensions for Financial Derivative Market in Pakistan; A Case Study PDF
Kiran Jameel 58-67
Dynamics of Financing Structure & Financial Performance of Ethiopian Micro Banks (MFIs) PDF
Tesfaye Asefa 68-83
Loan Disbursement and Collection of Microfinance Institutions in Bale Zone PDF
Geremew Teshome 84-89

Paper submission email: RJFA@iiste.org

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

 

Vol 9, No 10 (2018)

Table of Contents

Articles

Journal coverpage PDF
Journal Editor
Effects of Internal Factors on Financial Performance of Listed Construction-Material Companies: The Case of Vietnam PDF
Cuong Duc Pham, Quan Xuan Tran, Lan Thi Ngoc Nguyen 1-7
Corporate Tax and Corporate Social Responsibility of Firms in Nigeria PDF
Asian A Umobong, Uche T Agburuga 8-25
Effect of Credit Management Systems on the Loan Recovery Efforts of Microfinance Banks in Akwa Ibom State, Nigeria PDF
Eno G. Ukpong, Ukpe Essien Amos, Essien, Iniabasi Thomas 26-32
Credit Risk Management in Nigerian Banks (2005 – 2015) PDF
Gabriel T. Edu, Francis A. Bassey, Uwem Okpoho 33-43
The Effect of Skepticism, Experience, And Intelligence on Audit Opinions Decision with Time Budget Pressure as the Moderation Variable PDF
Desak Rurik Pradnya Paramitha Nida, Made Gede Wirakusuma, I Nyoman Wijana Asmara Putra 44-51
The Effect of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation (Survey on: Regional Work Unit of Banten, Indonesia) PDF
Nurul Hidayah 52-62
Assessing the Effect of Microfinance on Cocoa Production in the Ashanti Region of Ghana PDF
Joyce Ama quartey, Abigail Asamoah 63-70
The Study of the Experience of Developed East Asian Countries in Customs Audit Methodology and Its Implementation in Uzbekistan PDF
Azizov Sherzod 71-79
Influence of Selected Factors on the Choice of Capital Structure of Small and Medium Enterprises (SMEs) in Kiambu County, Kenya PDF
Fredrick M. Kalui, Bernard K. Njenga 80-94
Human Resource Accounting: The Missing Element in the Statement of Financial Position. Empirical Evidence from Ghana PDF
Dawuda Abudu, Matthew Kwabena Valogo, Osman Chilala 95-101
Strategic Risk Determinants Influencing Growth of SMEs: The Case of Vietnam PDF
Thi Thu Hien Phan, Manh Dung Tran, Tuan Anh Luong, Thi Lua Pham 102-108
The Conceptual Perspective of the Subjective Norms Determinant of the Investors Decision-Making Behavior PDF
AHMED K.M. MADI, Rosylin Mohd Yusof 109-115
Influence of Good Corporate Governance, Organizational Commitmen and Perception of Credit Makers in the Use of Accounting Information on the Effectiveness of Decision Making of People’s Business Loans PDF
Novita Alvina 116-121
The Analysis of Optimal Portfolio Establishment and Assessment on Jakarta Islamic Index ST PDF
Yuhasril . 122-131
Factors Affecting The Accountability of The Use of School Operational Assistance Fund at State Elementary School In West Jakarta Indonesia PDF
Nurul Hidayah, Ahmad Badawi 132-140
Appraisal of the Central Bank of Nigeria’s 2012 Currency Restructuring Proposal PDF
Muftau Adesina Abayomi, Abolaji Dauda Dada 141-149
Effect of Debt Financing Options on Financial Performance of Firms Listed at the Nairobi Securities Exchange, Kenya PDF
Benter Achieng Omollo, Willy M. Muturi, Joshua Wanjare 150-164
Fair Value Measurement versus Historical Cost Accounting: A Comparative Effect on Firms’ Performance in Nigeria PDF
Leonard I. Amaefule, Emma I. Okoye, Edith O. Kalu, Stanley N. Nwosu 165-175

 

Paper submission email: RJFA@iiste.org

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

 

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

Vol 7, No 21 (2016)

 

Vol 7, No 22 (2016)

Table of Contents

Articles

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

 

Paper submission email: RJFA@iiste.org

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