Friday, 1 August 2014

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

Vol 5, No 14 (2014)

Table of Contents


An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from MoroccoPDF
Omar Taouab, Khalifa Ahsina, Taoufiq Daghri1-5

Corporate Governance Mechanisms and Web-Based Investor Relations Activities: an Empirical Examination on Companies Listed in Abu Dhabi Stock ExchangePDF
Amer “Mohammad Jaser” Qasim6-14

Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial PerformancePDF
Yusuf Ibrahim Karaye, Zuaini Ishak, Noriah Che-Adam15-19

Operation of Credit Union Schemes as a Strategy for Meeting the Financial Expectations of the Marginalised: The Case of Ho Municipality Credit Unions in GhanaPDF
Simon Amegashie-Viglo, Justice Ahorlu20-33

Empirical Analysis of the Relationship between Stock Market Returns and Macroeconomic Indicators in NigeriaPDF
Peter Ifeanyichukwu Ali, Akujuobi, A.B.C34-40

The Results of Applying the Principles of Corporate Governance in Corporations Listed on the First Market in the Amman Stock ExchangePDF
Nidal Al Ramahi, Enas Alaboud, Walid Owais, Khalil AlRefae, Yousef Shahwan41-53

Government Spending and National Income: A Time Series and Panel Analysis for Nigeria, Ghana and South AfricaPDF
Felix Olurankinse, R. Santos Alimi54-61

The Imperatives of Innovative Sources of Development Finance: Evidence from NigeriaPDF
Ajayi Oziomobo Dada, Md Shamimul Azim, Mir Salim Ullah62-66

Loan Default Rate and its Impact on Profitability in Financial InstitutionsPDF
Evans Brako Ntiamoah, Emmanuel Oteng, Beatrice Opoku, Anthony Siaw67-72

Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting InformationPDF
Ali Ahmad Diab Mssadeh, Othman Hussein Othman, Ahmad Adel Jamil AbdAlla73-79

Working Capital Management and the Performance of Selected Quoted Manufacturing Companies in Nigeria (2000-2009)PDF
Rafiu O. Salawu, John A. Alao80-92

The Extent of Contribution of Coso Report in Improving the Internal Control at the Industrial Companies at Amman Stock ExchangePDF
Abdallah abedalqader silmi, Saher mohammad M. adous, Aiman mahmoud abu hamour93-102

X-Efficiency of Commercial Banks in KenyaPDF
Sifunjo E. Kisaka, Lyaga Sheila Sakina, Benedict Mangobe Wafubwa103-116

Managerial Skills and Technical Efficiency of Commercial Banks in KenyaPDF
Sifunjo E. Kisaka, Nzioka Nicholas Kising’u, Benedict Mangobe Wafubwa117-135

The Causal Relationship between Interest Rates and Foreign Exchange Rates in KenyaPDF
Sifunjo E. Kisaka, Joseph Wambua Kithitu, Hellen Murugi Kamuti136-151

The Relationship between Enterprise Risk Management (ERM) and Organizational Performance: Evidence from Nigerian Insurance Industry.PDF
Musa A. Obalola, Thomas I. Akpan, Olufemi, A. Abass152-160

Inconsistency in the Adoption of IFRS by Nigerian Microfinance BanksPDF
Abuh Adah161-167

Capital Structure and Firm Performance: Evidences from Commercial Banks in TanzaniaPDF
Erasmus Fabian Kipesha, James, Josephine Moshi168-178

The Effects of the Intensity of Firm’s Intangible Assets on the Volatility of Their Stock PricesPDF
Alexander Owiredu, Moses Oppong, Ransford Quarmyne Churchill179-185

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

Vol 5, No 13 (2014)

Table of Contents


A Survey of Credit Risk Management Techniques Used by Microfinance Institutions in KenyaPDF
Sifunjo E. Kisaka, Robert Silikhe Simiyu1-18

A Critical Narrative on the Theories of MoneyPDF
Ebney Ayaj Rana19-25

Development Finance Institutions in Nigeria: Structure, Roles and AssessmentPDF
Adesoye, A. Bolaji, Atanda, Akinwande A.26-31

Impact of Exchange Rate on Balance of Payment: An Investigation from PakistanPDF
Nawaz Ahmad32-42

The Impact of Microfinance on Living Standards, Empowerment and Poverty Alleviation of the Poor People in Ethiopia, A Case Study in ACSIPDF
Asmamaw Yigzaw Chirkos43-66

The Relationship between Regulatory Inconsistencies and Nigerian Banking IndustryPDF
chude, Nkiru Patricia, chude Daniel Izuchukwu67-75

Composition of Ethiopian Domestic Revenues and Tax Buoyancies (1975-2013)PDF
Delessa Daba76-82

The Effect of Dividend Bubble on Share Price: Evidence from KSE-30 IndexPDF
Arslan Iqbal83-87

Investigating the Impact of Merger & Acquisition on Post Merger Financial Performance (Relative & Absolute) of Companies (Evidence from Non-Financial Sector of Pakistan)PDF
Khurram Ashfaq88-101

The Role of Microfinance Institutions in the Development of Small and Medium Size Businesses in Ethiopia, A Case Study in Amhara Credit and Saving InstitutionsPDF
Asmamaw Yigzaw Chirkos102-117

Impact of Financial Literacy on Saving-Investment Behavior of Working Women in the Developing CountriesPDF
Javed Iqbal Bhabha118-122

Understanding the Use of Balanced Scorecard in the Context of State-Owned Enterprises in Developing Countries: A Case from GhanaPDF
Samuel Nana Yaw Simpson, Francis Aboagye-Otchere123-131

Theory of Behavioral Finance and Its Application to Property Market: A Change in ParadigmPDF
Saba Amin, Syed Shahzaib Pirzada132-139

Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance MeasurementPDF

An Analysis of the Reverse Weekend Anomaly at the Nairobi Securities Exchange in KenyaPDF
Sifunjo E. Kisaka, Cherutoi, Elima Kimonda, Hellen Murugi Kamuti, Benedict Mangobe Wafubwa154-165

Banking Sector Reform In Nigeria: A Regulatory Imperative For A Sustainable Banking IndustryPDF
C.M. Ojong, A. Ekpuk, A. Ogar, E.G. Emori166-189

Organizational Culture and Financial Reporting Practices in NigeriaPDF
Egu U. Inah, Arzizeh T. Tapang, E. E. Uket190-198

Vol 5, No 12 (2014)

Table of Contents


An Empirical Analysis of Management Attitude towards Risk and Credit ManagementPDF
Evans Brako Ntiamoah, Priscilla Oforiwaa Egyiri, Diana Fiaklou, Anthony Siaw1-6

The Impact of Capital Adequacy on Deposit Money Banks’ Profitability in NigeriaPDF
Ndifon Ojong Ejoh, Ubana Ubi Iwara7-15

Corporate Capital Structure and Firm’s Market Value in NigeriaPDF
Lambe Isaac16-31

Corporate Governance and Sustainable Banking Sector: Evidence from NigeriaPDF
Adeyemi Babalola, Oluwaseyi Ayodele Adedipe32-43

Role Domination of Service Assurance in Internal Audit ProcessPDF
Dwi Hariyanti, Made Sudarma, Unti Ludigdo, Ali Djamhuri44-52

Effect of Mobile Money Transactions on Financial Performance of Small and Medium Enterprises in Nakuru Central Business DistrictPDF
Bernard Ngaruiya, Mary Bosire, Simon M. Kamau53-58

Intellectual Capital Management and Reporting in Jordanian UniversitiesPDF
Walid Omar Owais59-69

Earning Management in Jordanian public Shareholding Service Companies and Influential FactorsPDF
Kholoud daifallah hmoud Al qallap70-80

The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial PerformancePDF
Cecilia Lelly Kewo81-87

Accrual Quality and Stock Price Informativeness: Evidence from India.PDF
Gregory D Lyimo88-95

Predicting Credit Default among Micro Borrowers in GhanaPDF
Kwame Simpe Ofori, Eli Fianu, Kayode Omoregie, Nii Afotey Odai, Francis Oduro-Gyimah96-104

Inward Remittances and Economic Growth in Sub-Saharan African Countries: Application of Panel Cointegeration ApproachPDF
Mustapha Saidi Atanda, Ogboi Charles105-115

Risk Management & Corporate Governance Characteristics in the Malaysian Islamic Financial InstitutionsPDF
Mohd Danial Afiq Khamar Tazilah, Rashidah Abdul Rahman116-127

Strategic Financial Management and Nigeria’s Non-Oil Export Boost: Unit Root – Causality TreatPDF
Prince Umor C. Agundu, Chukwuemeka Anyamaobi128-135

Effects of Dividend Policy on Firm’s Financial Performance: Econometric Analysis of Listed Manufacturing Firms in KenyaPDF
Charles Yegon, Joseph Cheruiyot, Jane Sang136-144

The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in KenyaPDF
Charles Yegon, Jane Sang, Joseph Kirui145-154

Bank Liquidity Risk and Performance: An Empirical Study of the banking system in JordanPDF
Saleh Taher Alzorqan155-164

The Factors Affecting in Narrowing the Audit Expectations Gap from the Viewpoint of the Investors in JordanPDF
Hasan Flayyeh Al qtaish165-180

An Assessment of Financial Literacy on Loan Repayment by Small and Medium Entreprnuers in Ngara, Nairobi CountyPDF
Tom Ongesa Nyamboga, Benson Omwario Nyamweya, Abdi Moulid Abdi, Felistus Njeru, Gongera Enock George181-192

Determinants of Corporate Financial Distress: Case of Non-Financial Firms Listed in the Nairobi Securities ExchangePDF
Tom Ongesa Nyamboga, Benson Nyamweya Omwario, Antony Murimi Muriuki, George Gongera193-207

Accounting Information System Framework for NPO (A Case Study on Children Development Centers Salatiga Cluster)PDF
Endang Haryani, Titin Pranoto208-213

The Effect of Judgmental/Subjective Measures on Implementing Balanced Scorecard in Bahrain FirmsPDF
Ali G. S. Mahmoud214-222

External Audit Services Quality and Client Satisfaction: Evidence from JordanPDF
Fawzi Al Sawalqa223-236

Paper submission email:

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

Vol 5, No 11 (2014)

Table of Contents


Analysis of Factors Affecting Tax Compliance in Real Estate Sector: A Case of Real Estate Owners in Nakuru Town, KenyaPDF
Paul Muoki Nzioki, Osebe Rawlings Peter1-11

Expense or Capitalize R&D – SFAS 2 RevisitedPDF
Gurprit S. Chhatwal12-24

Factors Affecting the Level of Voluntary Accounting Disclosure on Annual Financial Statements: “Applied Study on Jordanian Industrial Shareholding Companies”PDF
Aiman mahmoud abu hamour, Abdallah abedalqader silmi, Saher mohammad M. adous25-33

Analysis of Factors Influencing Access to Credit Services by Women Entrepreneurs in KenyaPDF
John Gakuu Karanja, Anthony Kiragu Mwangi, Samuel Ngigi Nyakarimi34-41

A Literature Review of Fraud Risk Management in Micro Finance Institutions in GhanaPDF
Akwasi A. Boateng, Gilbert O. Boateng, Hannah Acquah42-51

Hedge Accounting as a Strategic Tool inFinancial Risk Management: A ReviewPDF
Firas Aziz M. Jawad, Xinping Xia, Maher A. H. Alshamam, Qussay A. Alnuaimi52-59

Income Inequality by Income Sources in Eastern Senatorial District of Kogi StatePDF
Cletus Usman Idoko, N.I. Ikpeze60-67

A Modern Theory to Analysis of Break-Even Point and Leverages with Approach of Financial AnalystPDF
Meysam Kaviani68-76

A Study on Financial Performance of Restructured or Revived SLPEs in KeralaPDF
Haseena Jasmine C K77-83

Government Expenditure Management and Control in EthiopiaPDF
Abdu Muhammed, Melesse Asfaw84-92

Impact of Capital Structure on Firm’s Financial Performance: Evidence from Food Sector of PakistanPDF
Farida Khanam, Shagufta Nasreen, Syed Shahzaib Pirzada93-105

The Role of Financial Literacy in Promoting Children & Youth Savings Accounts: A Case of Commercial Banks in KenyaPDF
Kubasu Alex, Ayuo Amos106-110

Determinants of Super Store Customer Satisfaction in PakistanPDF
Arbab Arshad, Hazoor Muhammad Sabir, Muhamad Zia ul Haq111-116

Impact of Quality, Advertisement and Company Image on Brand Loyalty in CMPAK (ZONG)PDF
Numair Ahmad Sulehri117-123

Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting InformationPDF
Meiryani .124-132

Why Oil and Gas Development Company Limited (OGDCL) Should Not Be PrivatizedPDF
Nazik Hussan133-142

A Comparative Study: Intensity of Pakistan-China Inflation a Multi-Components RegimePDF

Overconfidence and Loss Aversion in Investment Decisions: A Study of the Impact of Gender and Age in Pakistani PerspectivePDF
Tahira R. Hassan, Wajiha Khalid, Abirah Habib148-157

Antecedents of Growth in Market Share of Samsung, a Financial AnalysisPDF
Muhammad Omair, Huzaifa Amin, Rana Umar Farooq158-163

Association of Group, Lender, and Socio-Economic Factors with Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), EthiopiaPDF
Tesfaye Ginbare Gutu164-181

Determinants of Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), EthiopiaPDF
Tesfaye Ginbare Gutu182-198

The Real Exchange Rate of Oil Exporting Countries: An African ExperiencePDF
Odeyemi Gbenga .A199-209

Impact of Working Capital Management on Firm’S ProfitabilityPDF
Shagufta Nasreen210-222

A Critical Analysis of Equity ownership Structure on Firm’s Performance: Case of Publicly Listed Companies in Kenya)PDF
Gongera Enock George, Tom Ongesa Nyamboga223-237

Achieving Optimal Investment Portfolio Using Dynamic ProgrammingPDF
Ben Apau-Dadson, Iddrisu Wahab Abdul, Joseph Dadzie, Martin Owusu Amoamah238-246

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

Vol 5, No 10 (2014)

Table of Contents


Ineffective National Security Administration: The Implication on Foreign Direct Investment (FDI) in NigeriaPDF
Akinde M.A., Yusuff M.A.1-9

Aligning Performance Measurement System with Lean Manufacturing EnterprisePDF
Haitham Salahudin, Hanafi Zaki10-20

The Effect of Automation on Trading Volumes of Listed Companies at the Nairobi Securities Exchange, KenyaPDF
Robert Silikhe Simiyu, Silas Menge Osero, Fredrick Odoyo21-33

What Are the Implications of Working Capital Management on Liquidity Risk? A Case of Listed Commercial Banks in KenyaPDF
James Gitau Kimani, Benson Onguso Nyangau, Robert Mugo Karungu, Kibet Kirui34-49

Financial Development and Inflation Nexus in Nigeria: Evidence from ARDL Bounds TestingPDF
Chindo Sulaiman50-56

The Effect of using Analytical Procedures by External Auditors on the Quality of External Auditing from the Perspective of Jordanian External AuditorsPDF
Mohamed Mahmoud bshayreh57-64

The Factors Effected in the Internal Control Systems at the Private Hospitals in JordanPDF
Mohammed Sadeq Hammed Rababa’h65-73

MSMEs Access for Finance in ZambiaPDF
Chera E. Deressa74-81

The Effect of Fund Size on Performance:The Evidence from Active Equity Mutual Funds in ThailandPDF
Nopphon Tangjitprom82-86

The Impact of Bank Credit on the Growth of Nigerian Economy: A Co Integration ApproachPDF
Modebe Nwanneka Judith, Ugwuegbe, S. Ugochukwu, Ugwuoke R.O87-95

The Impact of Disaggregated Components of External Debt on the Economic Development of Nigeria (1969-2011)PDF
Kanu, Success Ikechi, Anyanwu, Felicia Akujinma, Osuji, John Ibeawuchi96-106

The Relationship of the Stock Market Prices on Exchange Rate and Market Capitalisation: the Case Dar es Salaam Stock Exchange in TanzaniaPDF
Iddi. Salum Haji, Wei Jianguo107-112

Practice Management Analysis of Profit before and after Application of Income Tax Law No. 36 Of 2008PDF
Respati Dian Cahya, Gugus Irianto, Bambang Purnomosidhi113-123

The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in IndonesiaPDF
Arik Susbiyani, Bambang Subroto, Sutrisno ., Bambang Purnomosidhi124-130

The Nexus between Corporate Social Responsibility and Financial Performance in NigeriaPDF
Damagum Yau Mohammed, Zik-Rullahi , Ahmed Abubakar131-137

East African Community (EAC) And Uganda’s Tax RevenuePDF
Peter Babyenda, Rebecca Afua Klege138-144

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

Vol 5, No 9 (2014)

Table of Contents


A Philosophical Thought on Sustainability AccountingPDF
I Putu Sudana, Eko Ganis Sukoharsono, Unti Ludigdo, Gugus Irianto1-10

Causality of Audit Expectation Gap and Corporate Performance in NigeriaPDF
Ogbonna, Gabriel Nkwazema, Appah, Ebmobowei11-21

Monthly Stock Market Seasonality: The Nigerian EvidencePDF
Oba Efayena22-34

Impact of Agent Banking on Performance of Deposit Money Banks in NigeriaPDF
Chude, Nkiru Patricia-Nezianya, Chude, Daniel Izuchukwu35-40

The Innovative Approach for Accounting and Accountability of Government Revenues in IraqPDF
Talal A. Al- Kassar, Mahmoud Al-Wadi, Alexander Dawoody41-52

Are Microfinance Banks Important in Deposit Mobilisation in Nigeria?PDF
Ogunleye, Akin George, Akanbi Bosede Esther53-57

Surveying of the Relationship between Investment Level and Corporate Governance Mechanisms with Firm ValuePDF
Taha Bahrami, Rasoul Baradaran Hasanzadeh, Vahab cheshmpanam58-67

The Allusions of Behavioral FinancePDF
Muhammad Naveed, Syed Taimoor Hassan, Tehseen Azhar, Sumra Latif, Muhammad Mubin, Kashif Qadri68-75

Coordination and Cooperation between Internal and External AuditorsPDF
Khaled Ali Endaya76-80

Corporate Governance Practices and Earnings Management in Islamic Banking InstitutionsPDF
Faouzi Mohamed Hamdi, Mohamed Ali Zarai81-96

Effect of Asset Structure on Value of A Firm: A Case of Companies Listed in Nairobi Securities ExchangePDF
Dennis Nyamasege, Walter Bichang’a Okibo, Andrew S. Nyang’au, Peterson Obasi Sang’ania, Henry Omosa, Charles Momanyi97-102

Portfolio Diversification and Selectivity Performance of Fund Managers in India – A Study of Select Equity FundsPDF
Ch. Usha Rekha103-110

The Effect of Managerial Overconfidence on Profit Smoothing Evidence from Tehran Stock ExchangePDF
Ehsan Kermani, Esmaeel Farzaneh Kargar, Eesa Zarei111-118

The Traditional Theoretical View of Preference TheoryPDF
Ondabu Ibrahim Tirimba, Peris Kinyua Wangari119-123

Association between Ownership Structure and Accounting ConservatismPDF
KhadijehMohammadi Siyaparani, Behzad HassannezhadKashani124-130

Capital Structure, Liquidity Position and Their Impact on Profitability: A Study of Listed Telecommunication Firms in Colombo Stock Exchange (CSE), Sri LankaPDF
Velnampy. T, Vickneswaran Anojan131-139

The Impact of Attitudes towards Saving, Borrowing and Investment on the Capital Accumulation Process in Kenya: An Application of the Theory of Planned BehaviorPDF
Sifunjo E. Kisaka140-151

The Effects of Capital Structure on Firm’s Profitability: Evidence from Kenya’s Banking SectorPDF
Charles Yegon, Joseph Cheruiyot, Jane Sang, P.K. Cheruiyot152-159

Effects of Financial Risk Management on Firm’s Profitability: Panel Data Econometrics of Selected Micro-Financial Institutions in KenyaPDF
Charles Yegon, Jane Sang, P.K. Cheruiyot160-169

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



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

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