Vol 10, No 20 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Rebalancing Return and Hedge Effectiveness of Dynamic Portfolio Insurance Strategies: A simulation Based Study | |
| Frieder Meyer-Bullerdiek | 1-10 |
| Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya | |
| Robert Odek, Elmad Okoth | 11-32 |
| Liquidity Moderating the Effect of Production Resources, Investment Decisions and Corporate Social Responsibility on Corporate Performance | |
| Roristua Pandiangan, Etty Murwaningsari | 33-42 |
| Establishing the Relation Between Market-Based Performance Measure and Accounting Performance Measure | |
| Sami E. Alajlani | 43-49 |
| The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange | |
| 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 | |
| Reem Oqab Hussein Al- Khasawneh | 63-72 |
| Capital Structure, Profitability and Firm’s Value: Evidence from Jordan | |
| Osama J. Al-Nsour, Akram “Moh’d Irfan” Al-Muhtadi | 73-80 |
| The Influence Mechanism of Corporate Governance on Performance of the Company | |
| 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 | |
| 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 | |
| Jasman Jasman, Sekar Mayangsari | 101-110 |
| Obstacles in SME Financing: The Case of Masko | |
| Cem Berk, Recep Gultekin | 111-118 |
| Adequacy of Accounting Information Disclosures of Nigerian Quoted Firms Under IFRS Adoption | |
| Chukwuani Victoria Nnenna | 119-128 |
| Is there a Reciprocity between Social and Financial Efficiency? A Case of Vietnam Microfinance Institutions | |
| Quynh Anh Mai Nguyen | 129-142 |
| The Effect of Bank Specific Factors on Financial Performance of Commercial Banks in Kenya. | |
| Caroline Wangu Muriuki, Fredrick Kalui, Nyang,aya,R.O. Akuno | 143-154 |
Vol 10, No 19 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| An Assessment of Factors Affecting Budget Utilization (Case of East Wollega Administrative Zone) | |
| HASHIM TUNE SADO | 1-10 |
| Reporting Structures and Financial Efficiency among Selected County Governments | |
| Psirmoi Chebasa Mercy | 11-21 |
| The Effect of Corporate Governance Mechanisms on Firms’ Financial Performance: Evidence from Selected Commercial Banks in Ethiopia | |
| Megbaru Tesfaw Molla | 22-33 |
| Determinants of Access to Finance for Micro and Small Scale Enterprises in Nekemte Town | |
| Kasahun Tamiru Tefera | 34-46 |
Vol 10, No 18 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| The Impact of Internal Corporate Governance Mechanisms on the Unsystematic Risks at Jordanian Commercial Banks Listed on the Amman Stock Exchange | |
| Eljaser Alelfartas | 1-11 |
| The Effects of Family Ownership, Earnings Management and Ethnic Diversity For Firm Value | |
| Siti Masulah | 12-17 |
| Dividend Announcement and Abnormal Return :An Applied Study on Banking Shareholding Firms in Amman Bourse | |
| Mousa Saeed Matar | 18-22 |
| Impact of Corporate Governance on Effective Corporate Tax Rates Among Listed Firms in Kenya | |
| Peter Rawlings Osebe, Joseph Kiprono Kirui, Isaac Kiprotich Naibei | 23-33 |
| Cost of Capital, Firm Size and Financial Distress | |
| Mark Waita Gichaiya, Stephen Muchina, Stephen Macharia | 34-47 |
| Economic Growth and Monetary Policy Transmission Mechanism: An Empirical Assessment of Nigeria | |
| Nnamdi Chinwendu, Nwaeze | 48-57 |
| Realities Versus Rhetorics: Focus Shift in Investment Decisions on the Capital Market | |
| 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 | |
| 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 | |
| Nina Andriana | 74-82 |
| Training Cost and Financial Performance Nexus: Sector Analysis of Quoted Manufacturing Firms in Nigeria | |
| Oluka Nyime OBULOR, John Ohaka | 83-92 |
| Measurement and Assessment of Business Income and Performance in the Era of Creative Accounting Practice | |
| Omada, Vitus Ikechukwu | 93-99 |
| Plan to Budget and Cash Management in Uasin Gishu County Government, Kenya | |
| William Shisamba, Muganda Munir, Alala Ondiek | 100-107 |
| Moderating Effect of Financial Strength on the Relationship Between Board Characteristics and Environmental Sustainability Disclosures | |
| 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 | |
| Omondi Margaret Atieno, Tobias Olweny, Julius Miroga | 120-127 |
| Stock Market Price and the Performance of the Residential Property Market in Kenya | |
| Charles Njoroge, Willy Muturi, Oluoch Oluoch | 128-133 |
| Job Satisfaction Amongst Accountants: The Case of Accounting Service Firms in Hanoi | |
| 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) | |
| Hasian Purba | 140-151 |
| Impact of public debt on growth in Belt & Road countries –Pre and Post Analysis of Financial Crisis 2007-2008 | |
| Waqas Ali, Hameed Khan, Umair Khan | 152-160 |
| Influence of Microfinance Institution Technical Systems on the Performance of Dairy Farmers in Kakamega County, Kenya | |
| Sangoro Oscar, Gongera George, Martin Onsiro Ronald, Phelista Njeru Wangui | 161-172 |
Vol 10, No 17 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| An Assessment of Microfinance in Socio-economic and Psychological Empowerment of Women in Some Selected Western Zones of Oromia Region | |
| DUGASA RAFISA OLANA | 1-14 |
| Ababa: Pathfinder International/Ethiopia Determinants of Tax Compliance Behavior in Category “C” Business Income Tax Payers in Gozamen District, East Gojjam Zone, Ethiopia | |
| Yeshiwas Ewinetu | 15-21 |
| The Assessment of Internal Audit Practices in Ethiopia (The Case of Finance and Economic Development Office in Adama City) | |
| Zewdu Eskezia Gelaye | 22-31 |
| Effect of Capital Gains Tax on Economic Growth and Development in Nigeria (2011-2016) | |
| Omesi, Israel | 32-37 |
| The Role of Internal Audit Quality in Promoting Public Sector Performance: Evidence from South Nations, Nationalities and Peoples Regional State, Ethiopia | |
| Binyam Tesfaye Merkineh | 38-50 |
| Demand for Life Insurance and It’s Determinants at Household Level: Evidence from Dire Dawa City | |
| Hailay Aregawi Hagos | 51-66 |
Vol 10, No 16 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Mergers and Acquisitions from an Accounting Approach: A Review of the Empirical Literature | |
| Kyriazopoulos Georgios, Logotheti Maria-Rafailia | 1-16 |
| Chinese Tertiary Accounting Student’s Perceptions of Certified Public Accountants and Their Career Job Choice | |
| Jerry Collins Boateng | 17-34 |
| Effect of Exchange Rate Fluctuation on the Financial Performance Evaluation of Multinational Companies in Nigeria | |
| 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 | |
| Angela Dirman | 44-53 |
| Factors Affecting Equity Return during Corporate Declaration | |
| Nasima Khatun, Dipa Rani Saha | 54-59 |
| Reducing Financial and Administrative Corruption Through the Ingredients of the Internal Control System | |
| Murtadha Mohammed Al Hosseini, Layth Ali Al-Tamimi, Ezzaddin Hasan Kadhim | 60-66 |
| Money Market Instruments and Financial Deepening in the Nigeria Emerging Economy | |
| 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 | |
| Sangoro Oscar, Gongera George, Ronald Onsiro Ronald | 76-84 |
| Development and Future Trends of Financial Accounting in Indonesia | |
| Afrizal . | 85-90 |
| Stock Exchange Frequent Topics @NYSE | |
| Dewi Anggraini Faisol, Janfry Sihite | 91-97 |
| The Role of Forensic Accounting in Detecting Economic Crimes | |
| Saman Udi Polycarp | 98-107 |
| Corporate Board Attributes and Firm Performance of Publicly Traded Manufacturing Companies in Bangladesh | |
| Md. Maniruzzaman, Syed Zabid Hossain | 108-114 |
| Audit Committee and Earnings Management of Listed Deposit Money Banks in Nigeria | |
| Ibrahim Mallam Fali, Alkasim Aminu, Udoh Ekufre Macauley, Onipe Adabenege Yahaya | 115-125 |
| Several Factors Influence the Selection of the Companies Accounting Methods | |
| Afrizal ., Susfa Yetti | 126-133 |
| Will Management Emotion Affect the Maturity Structure of Corporate Debt? | |
| Guo-tong Wu | 134-140 |
| Evaluation of Factors Influencing the Sustainability and Outreach of Microfinance Institutions in Northern Ghana | |
| Issahaku Salifu, Muntari Mahama, Mohammed Dawuni | 141-155 |
| The Impact of Money Supply on Inflation Rate in Ghana | |
| Sampson Vivian Esumanba, Nantogmah Danaa, Nyaku Efia Akyaa Konadu | 156-170 |
| Plan to Budget and Cash Management in Uasin Gishu County Government, Kenya | |
| William Shisamba, Muganda Munir, Alala Ondiek | 171-179 |
Vol 10, No 15 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Assessment of Tax Collection System and Its Challenges on Category ‘C’ Tax Payers (The Case of Nekemte Town) | |
| Dandi Boru | 1-7 |
| The Impact of Working Capital Management on Firm Profitability: A Comparison Between Seasonal and Non-Seasonal Businesses | |
| Ahmed Chand | 8-12 |
| Linkages Between Financial Market Development and Economic Growth in Ethiopia | |
| Ephrem Ahadu | 13-20 |
| Factors Affecting Micro Finance Credit Use of Women Entrepreneurs: The Case of Sodo Zuria Woreda, Wolaita Zone, Southern, Regional State, Ethiopia | |
| Yisehak Ossa Jokka | 21-26 |
| Determinants of Financial Distress in Case of Insurance Companies in Ethiopia | |
| Enyew Mulu Zelie | 27-32 |
| Assessing the Internal Audit Practice and Its Role in Protecting and Effective Utilization of Public Resources: Evidence from Sector Bureaus in SNNPRS | |
| Ayneshet Agegnew Alemu | 33-37 |
Vol 10, No 14 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Curbing Fraudulent Practices through Accountability in Non-Profit Making Organizations | |
| JOLOKO, Bisola Grace, AUDU, Solomon Ibrahim | 1-9 |
| The Impact of Audit Committee on Financial Performance of Insurance Firms in Nigeria | |
| Araoye F. Ebun | 10-19 |
| Bank Credit to the Real Sector: A Panacea for Revamping a Recessed Economy. Evidence from Nigeria | |
| Ojiegbe, Josephine N. | 20-29 |
| Board Attributes and Financial Performance of Listed Firms in Uganda | |
| 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 | |
| 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 | |
| Oluwatuyi, Akinwumi Samuel | 52-66 |
| Private Sector Investments and Unemployment in Nigeria (1986-2016) | |
| Ndugbu M. O., Osuka B. O., Duruechi Anthony H. | 67-77 |
| Tax Evasion in Cameroon: Causes and Remedies | |
| Samuel Tanjeh Mukah, Michael Forzeh Fossung | 78-89 |
| The Relationship Between Profitability and Stock Prices: Evidence from the Saudi Banking Sector | |
| Asuil Alaagam | 90-100 |
| The Effect Analysis of Banking Corporate Bond Issuance Towards the Stock Market Reaction | |
| Adithia Anggraeni, Sri Hartoyo, Hendro Sasongko | 101-110 |
| Corporate Governance as a Strategic Management Tool | |
| Olatunji, Toyin Emmanuel, Adeleke, Mary Toyin | 111-124 |
| Assessment of Legislation on Budget implementation in Kisii County Government, Kenya | |
| Joseph Wesonga Awire, Simon Nyakwara | 125-136 |
| Relevance of Good Corporate Governance and Financial Leverage on Firm Value | |
| Putri Dwi Wahyuni | 137-143 |
| Debt Policy: Affecting Factors and Their Impact on Company Values | |
| Rofika ., Vera Oktari | 144-156 |
Vol 10, No 13 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Analysis of Entrepreneurial Orientation and Education Level of the MSMEs Actors in Improving MSMEs Performance in Bengkalis Regency | |
| Desmiyawati ., Amries Rusli Tanjung, Nur Azlina, Yesi Mutia Basri, Sri Indrastuty S. | 1-9 |
| An Empirical Investigation of Capital Structure in US Corporate Spinoffs | |
| Tahsina Haque Simu | 10-15 |
| Does Financial Statement Information Still Matter? | |
| OTUYA, Sunday, OFEIMUN, Godwin, AKPORIEN, Fidelis | 16-22 |
| A Research on the Quality of Public Transportation Services by Bus in Vietnam | |
| 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 | |
| TAN ZHONMING, GINETTE YANASSONG NKILI, DING GUOPING, Ernest Kay Bakpa | 32-38 |
| Virtual Banking and Financial Inclusion | |
| Tatjana Boshkov | 39-43 |
| The Effect of Budgeting Participation on Budgetary Slack with Religious Ethics as a Moderating Variable | |
| 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) | |
| Lawe Anasta | 51-57 |
Vol 10, No 12 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Capital Allocation in Unit Trust and the Growth of Capital Market in Kenya | |
| 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 | |
| Alexandros Ngala Solo Wea | 10-18 |
| Short-Term Return Impact of Share Repurchase Announcements | |
| Ahmet Tasdemir, Erkan Alsu | 19-27 |
| Impact of Macroeconomic Variables on Stock Price Index: Evidence from Vietnam Stock Market | |
| Thi Minh Huong Le, Jian Zhihong, Zhican Zhu | 28-38 |
| Comparison of Two Optimization Models in Assessing LQ-45 Index Optimal Portfolio Performance | |
| Putu Ayu Anggya Agustina, Maria Mediatrix Ratna Sari | 39-43 |
| Risk Management at Military Commercial Joint Stock Bank in Vietnam | |
| 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 | |
| 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 | |
| Nurlis, Nurlis | 60-66 |
| Elements Influencing Dividends of Banks in the MENA Region | |
| Fadi A. Ghosn | 67-77 |
| Testing Z-Score Model on Lebanese Listed Banks | |
| Fadi A. Ghosn | 78-85 |
| Implications of Equity Capital Financing on Corporate Financial Performance of Deposit Money Banks in Nigeria | |
| 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 | |
| Mohammad Nadem Dabaghie, Khaled Subhi Rajha | 94-102 |
| Effect of Tax Policy on Unemployment in Nigeria | |
| Alphonsus Sunday Anichebe | 103-111 |
| The Influence of Accounting Information Quality on Trade Credit with Inventory Liquidation Cost as Moderating Variable | |
| 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 | |
| Verliani Dasmaran, Yvonne Augustine Sudibyo | 119-126 |
| Implementation of UTAUT and D&M Models for Success Assessment of Cashless System | |
| Made Denny Oktariyana, Dodik Ariyanto, Ni Made Dwi Ratnadi | 127-137 |
Vol 10, No 11 (2019)
Table of Contents
Articles
| Journal coverpage | |
| Journal Editor |
| Effect of Financial Reporting Quality on Financial Performance of Manufacturing Firms in Nigeria | |
| Amah Kalu Ogbonnaya | 1-7 |
| Does Exchange Rate Matters for Foreign Direct Investment Inflow to Ethiopia? | |
| Goshu Desalegn | 8-20 |
| Effects of Management Accounting Practices on Financial Performance of Small and Medium Enterprises in Gusau Metropolis of Zamfara State, Nigeria | |
| Onumoh Ahmed Yahaya | 21-27 |
| Budget Practice and Control in Public Sector Organizations (Case of Guto Gida Woreda Finance and Economic Development Office) | |
| P.A.K. Reddy | 28-35 |
| Assessment of the Project Feasibility Study of Laundry Machine in Case of Shambu Campus of Wollega University | |
| P.A.K. Reddy | 36-50 |
| Impact of Dividend Payout on Profitability of Consumer Goods Firm Quoted on Nigeria Stock Exchange | |
| Onumoh Ahmed Yahaya | 51-58 |
| Challenges of Accounting Practices and Its Prospects: Evidence from Small and Medium Enterprises of Selected Districts, South West Shoa Zone, Ethiopia | |
| Solomon Terfasa Dinka | 59-67 |
| Corporate Governance, Profitability, And Liquidity Against Tax Avoidance in Mining Companies Registered On The Indonesia Stock Exchange In 2012-2016 | |
| Suri Mahrani | 68-78 |