Vol 5, No 14 (2014)
Table of Contents
Articles
| An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco | |
| Omar Taouab, Khalifa Ahsina, Taoufiq Daghri | 1-5 |
| Corporate Governance Mechanisms and Web-Based Investor Relations Activities: an Empirical Examination on Companies Listed in Abu Dhabi Stock Exchange | |
| Amer “Mohammad Jaser” Qasim | 6-14 |
| Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial Performance | |
| Yusuf Ibrahim Karaye, Zuaini Ishak, Noriah Che-Adam | 15-19 |
| Operation of Credit Union Schemes as a Strategy for Meeting the Financial Expectations of the Marginalised: The Case of Ho Municipality Credit Unions in Ghana | |
| Simon Amegashie-Viglo, Justice Ahorlu | 20-33 |
| Empirical Analysis of the Relationship between Stock Market Returns and Macroeconomic Indicators in Nigeria | |
| Peter Ifeanyichukwu Ali, Akujuobi, A.B.C | 34-40 |
| The Results of Applying the Principles of Corporate Governance in Corporations Listed on the First Market in the Amman Stock Exchange | |
| Nidal Al Ramahi, Enas Alaboud, Walid Owais, Khalil AlRefae, Yousef Shahwan | 41-53 |
| Government Spending and National Income: A Time Series and Panel Analysis for Nigeria, Ghana and South Africa | |
| Felix Olurankinse, R. Santos Alimi | 54-61 |
| The Imperatives of Innovative Sources of Development Finance: Evidence from Nigeria | |
| Ajayi Oziomobo Dada, Md Shamimul Azim, Mir Salim Ullah | 62-66 |
| Loan Default Rate and its Impact on Profitability in Financial Institutions | |
| Evans Brako Ntiamoah, Emmanuel Oteng, Beatrice Opoku, Anthony Siaw | 67-72 |
| Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information | |
| Ali Ahmad Diab Mssadeh, Othman Hussein Othman, Ahmad Adel Jamil AbdAlla | 73-79 |
| Working Capital Management and the Performance of Selected Quoted Manufacturing Companies in Nigeria (2000-2009) | |
| Rafiu O. Salawu, John A. Alao | 80-92 |
| The Extent of Contribution of Coso Report in Improving the Internal Control at the Industrial Companies at Amman Stock Exchange | |
| Abdallah abedalqader silmi, Saher mohammad M. adous, Aiman mahmoud abu hamour | 93-102 |
| X-Efficiency of Commercial Banks in Kenya | |
| Sifunjo E. Kisaka, Lyaga Sheila Sakina, Benedict Mangobe Wafubwa | 103-116 |
| Managerial Skills and Technical Efficiency of Commercial Banks in Kenya | |
| Sifunjo E. Kisaka, Nzioka Nicholas Kising’u, Benedict Mangobe Wafubwa | 117-135 |
| The Causal Relationship between Interest Rates and Foreign Exchange Rates in Kenya | |
| Sifunjo E. Kisaka, Joseph Wambua Kithitu, Hellen Murugi Kamuti | 136-151 |
| The Relationship between Enterprise Risk Management (ERM) and Organizational Performance: Evidence from Nigerian Insurance Industry. | |
| Musa A. Obalola, Thomas I. Akpan, Olufemi, A. Abass | 152-160 |
| Inconsistency in the Adoption of IFRS by Nigerian Microfinance Banks | |
| Abuh Adah | 161-167 |
| Capital Structure and Firm Performance: Evidences from Commercial Banks in Tanzania | |
| Erasmus Fabian Kipesha, James, Josephine Moshi | 168-178 |
| The Effects of the Intensity of Firm’s Intangible Assets on the Volatility of Their Stock Prices | |
| Alexander Owiredu, Moses Oppong, Ransford Quarmyne Churchill | 179-185 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 5, No 13 (2014)
Table of Contents
Articles
| A Survey of Credit Risk Management Techniques Used by Microfinance Institutions in Kenya | |
| Sifunjo E. Kisaka, Robert Silikhe Simiyu | 1-18 |
| A Critical Narrative on the Theories of Money | |
| Ebney Ayaj Rana | 19-25 |
| Development Finance Institutions in Nigeria: Structure, Roles and Assessment | |
| Adesoye, A. Bolaji, Atanda, Akinwande A. | 26-31 |
| Impact of Exchange Rate on Balance of Payment: An Investigation from Pakistan | |
| Nawaz Ahmad | 32-42 |
| The Impact of Microfinance on Living Standards, Empowerment and Poverty Alleviation of the Poor People in Ethiopia, A Case Study in ACSI | |
| Asmamaw Yigzaw Chirkos | 43-66 |
| The Relationship between Regulatory Inconsistencies and Nigerian Banking Industry | |
| chude, Nkiru Patricia, chude Daniel Izuchukwu | 67-75 |
| Composition of Ethiopian Domestic Revenues and Tax Buoyancies (1975-2013) | |
| Delessa Daba | 76-82 |
| The Effect of Dividend Bubble on Share Price: Evidence from KSE-30 Index | |
| Arslan Iqbal | 83-87 |
| Investigating the Impact of Merger & Acquisition on Post Merger Financial Performance (Relative & Absolute) of Companies (Evidence from Non-Financial Sector of Pakistan) | |
| Khurram Ashfaq | 88-101 |
| The Role of Microfinance Institutions in the Development of Small and Medium Size Businesses in Ethiopia, A Case Study in Amhara Credit and Saving Institutions | |
| Asmamaw Yigzaw Chirkos | 102-117 |
| Impact of Financial Literacy on Saving-Investment Behavior of Working Women in the Developing Countries | |
| Javed Iqbal Bhabha | 118-122 |
| Understanding the Use of Balanced Scorecard in the Context of State-Owned Enterprises in Developing Countries: A Case from Ghana | |
| Samuel Nana Yaw Simpson, Francis Aboagye-Otchere | 123-131 |
| Theory of Behavioral Finance and Its Application to Property Market: A Change in Paradigm | |
| Saba Amin, Syed Shahzaib Pirzada | 132-139 |
| Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement | |
| EGBUNIKE, FRANCIS CHINEDU, OGBODO, OKENWA C.Y., ONYALI, CHIDIEBELE INNOCENT | 140-153 |
| An Analysis of the Reverse Weekend Anomaly at the Nairobi Securities Exchange in Kenya | |
| Sifunjo E. Kisaka, Cherutoi, Elima Kimonda, Hellen Murugi Kamuti, Benedict Mangobe Wafubwa | 154-165 |
| Banking Sector Reform In Nigeria: A Regulatory Imperative For A Sustainable Banking Industry | |
| C.M. Ojong, A. Ekpuk, A. Ogar, E.G. Emori | 166-189 |
| Organizational Culture and Financial Reporting Practices in Nigeria | |
| Egu U. Inah, Arzizeh T. Tapang, E. E. Uket | 190-198 |
Vol 5, No 12 (2014)
Table of Contents
Articles
| An Empirical Analysis of Management Attitude towards Risk and Credit Management | |
| Evans Brako Ntiamoah, Priscilla Oforiwaa Egyiri, Diana Fiaklou, Anthony Siaw | 1-6 |
| The Impact of Capital Adequacy on Deposit Money Banks’ Profitability in Nigeria | |
| Ndifon Ojong Ejoh, Ubana Ubi Iwara | 7-15 |
| Corporate Capital Structure and Firm’s Market Value in Nigeria | |
| Lambe Isaac | 16-31 |
| Corporate Governance and Sustainable Banking Sector: Evidence from Nigeria | |
| Adeyemi Babalola, Oluwaseyi Ayodele Adedipe | 32-43 |
| Role Domination of Service Assurance in Internal Audit Process | |
| Dwi Hariyanti, Made Sudarma, Unti Ludigdo, Ali Djamhuri | 44-52 |
| Effect of Mobile Money Transactions on Financial Performance of Small and Medium Enterprises in Nakuru Central Business District | |
| Bernard Ngaruiya, Mary Bosire, Simon M. Kamau | 53-58 |
| Intellectual Capital Management and Reporting in Jordanian Universities | |
| Walid Omar Owais | 59-69 |
| Earning Management in Jordanian public Shareholding Service Companies and Influential Factors | |
| Kholoud daifallah hmoud Al qallap | 70-80 |
| The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance | |
| Cecilia Lelly Kewo | 81-87 |
| Accrual Quality and Stock Price Informativeness: Evidence from India. | |
| Gregory D Lyimo | 88-95 |
| Predicting Credit Default among Micro Borrowers in Ghana | |
| Kwame Simpe Ofori, Eli Fianu, Kayode Omoregie, Nii Afotey Odai, Francis Oduro-Gyimah | 96-104 |
| Inward Remittances and Economic Growth in Sub-Saharan African Countries: Application of Panel Cointegeration Approach | |
| Mustapha Saidi Atanda, Ogboi Charles | 105-115 |
| Risk Management & Corporate Governance Characteristics in the Malaysian Islamic Financial Institutions | |
| Mohd Danial Afiq Khamar Tazilah, Rashidah Abdul Rahman | 116-127 |
| Strategic Financial Management and Nigeria’s Non-Oil Export Boost: Unit Root – Causality Treat | |
| Prince Umor C. Agundu, Chukwuemeka Anyamaobi | 128-135 |
| Effects of Dividend Policy on Firm’s Financial Performance: Econometric Analysis of Listed Manufacturing Firms in Kenya | |
| Charles Yegon, Joseph Cheruiyot, Jane Sang | 136-144 |
| The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in Kenya | |
| Charles Yegon, Jane Sang, Joseph Kirui | 145-154 |
| Bank Liquidity Risk and Performance: An Empirical Study of the banking system in Jordan | |
| Saleh Taher Alzorqan | 155-164 |
| The Factors Affecting in Narrowing the Audit Expectations Gap from the Viewpoint of the Investors in Jordan | |
| Hasan Flayyeh Al qtaish | 165-180 |
| An Assessment of Financial Literacy on Loan Repayment by Small and Medium Entreprnuers in Ngara, Nairobi County | |
| Tom Ongesa Nyamboga, Benson Omwario Nyamweya, Abdi Moulid Abdi, Felistus Njeru, Gongera Enock George | 181-192 |
| Determinants of Corporate Financial Distress: Case of Non-Financial Firms Listed in the Nairobi Securities Exchange | |
| Tom Ongesa Nyamboga, Benson Nyamweya Omwario, Antony Murimi Muriuki, George Gongera | 193-207 |
| Accounting Information System Framework for NPO (A Case Study on Children Development Centers Salatiga Cluster) | |
| Endang Haryani, Titin Pranoto | 208-213 |
| The Effect of Judgmental/Subjective Measures on Implementing Balanced Scorecard in Bahrain Firms | |
| Ali G. S. Mahmoud | 214-222 |
| External Audit Services Quality and Client Satisfaction: Evidence from Jordan | |
| Fawzi Al Sawalqa | 223-236 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 5, No 11 (2014)
Table of Contents
Articles
| Analysis of Factors Affecting Tax Compliance in Real Estate Sector: A Case of Real Estate Owners in Nakuru Town, Kenya | |
| Paul Muoki Nzioki, Osebe Rawlings Peter | 1-11 |
| Expense or Capitalize R&D – SFAS 2 Revisited | |
| Gurprit S. Chhatwal | 12-24 |
| Factors Affecting the Level of Voluntary Accounting Disclosure on Annual Financial Statements: “Applied Study on Jordanian Industrial Shareholding Companies” | |
| Aiman mahmoud abu hamour, Abdallah abedalqader silmi, Saher mohammad M. adous | 25-33 |
| Analysis of Factors Influencing Access to Credit Services by Women Entrepreneurs in Kenya | |
| John Gakuu Karanja, Anthony Kiragu Mwangi, Samuel Ngigi Nyakarimi | 34-41 |
| A Literature Review of Fraud Risk Management in Micro Finance Institutions in Ghana | |
| Akwasi A. Boateng, Gilbert O. Boateng, Hannah Acquah | 42-51 |
| Hedge Accounting as a Strategic Tool inFinancial Risk Management: A Review | |
| Firas Aziz M. Jawad, Xinping Xia, Maher A. H. Alshamam, Qussay A. Alnuaimi | 52-59 |
| Income Inequality by Income Sources in Eastern Senatorial District of Kogi State | |
| Cletus Usman Idoko, N.I. Ikpeze | 60-67 |
| A Modern Theory to Analysis of Break-Even Point and Leverages with Approach of Financial Analyst | |
| Meysam Kaviani | 68-76 |
| A Study on Financial Performance of Restructured or Revived SLPEs in Kerala | |
| Haseena Jasmine C K | 77-83 |
| Government Expenditure Management and Control in Ethiopia | |
| Abdu Muhammed, Melesse Asfaw | 84-92 |
| Impact of Capital Structure on Firm’s Financial Performance: Evidence from Food Sector of Pakistan | |
| Farida Khanam, Shagufta Nasreen, Syed Shahzaib Pirzada | 93-105 |
| The Role of Financial Literacy in Promoting Children & Youth Savings Accounts: A Case of Commercial Banks in Kenya | |
| Kubasu Alex, Ayuo Amos | 106-110 |
| Determinants of Super Store Customer Satisfaction in Pakistan | |
| Arbab Arshad, Hazoor Muhammad Sabir, Muhamad Zia ul Haq | 111-116 |
| Impact of Quality, Advertisement and Company Image on Brand Loyalty in CMPAK (ZONG) | |
| Numair Ahmad Sulehri | 117-123 |
| Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information | |
| Meiryani . | 124-132 |
| Why Oil and Gas Development Company Limited (OGDCL) Should Not Be Privatized | |
| Nazik Hussan | 133-142 |
| A Comparative Study: Intensity of Pakistan-China Inflation a Multi-Components Regime | |
| SHAFQAT NADEEN | 143-147 |
| Overconfidence and Loss Aversion in Investment Decisions: A Study of the Impact of Gender and Age in Pakistani Perspective | |
| Tahira R. Hassan, Wajiha Khalid, Abirah Habib | 148-157 |
| Antecedents of Growth in Market Share of Samsung, a Financial Analysis | |
| Muhammad Omair, Huzaifa Amin, Rana Umar Farooq | 158-163 |
| Determinants of Group Loan Repayment Performance of MSE’s Manufacturing Sector: A Case Study in Dedebit Credit and Saving Institution (DECSI), Ethiopia | |
| Tesfaye Ginbare Gutu | 182-198 |
| The Real Exchange Rate of Oil Exporting Countries: An African Experience | |
| Odeyemi Gbenga .A | 199-209 |
| Impact of Working Capital Management on Firm’S Profitability | |
| Shagufta Nasreen | 210-222 |
| A Critical Analysis of Equity ownership Structure on Firm’s Performance: Case of Publicly Listed Companies in Kenya) | |
| Gongera Enock George, Tom Ongesa Nyamboga | 223-237 |
| Achieving Optimal Investment Portfolio Using Dynamic Programming | |
| Ben Apau-Dadson, Iddrisu Wahab Abdul, Joseph Dadzie, Martin Owusu Amoamah | 238-246 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 5, No 10 (2014)
Table of Contents
Articles
| Ineffective National Security Administration: The Implication on Foreign Direct Investment (FDI) in Nigeria | |
| Akinde M.A., Yusuff M.A. | 1-9 |
| Aligning Performance Measurement System with Lean Manufacturing Enterprise | |
| Haitham Salahudin, Hanafi Zaki | 10-20 |
| The Effect of Automation on Trading Volumes of Listed Companies at the Nairobi Securities Exchange, Kenya | |
| Robert Silikhe Simiyu, Silas Menge Osero, Fredrick Odoyo | 21-33 |
| What Are the Implications of Working Capital Management on Liquidity Risk? A Case of Listed Commercial Banks in Kenya | |
| James Gitau Kimani, Benson Onguso Nyangau, Robert Mugo Karungu, Kibet Kirui | 34-49 |
| Financial Development and Inflation Nexus in Nigeria: Evidence from ARDL Bounds Testing | |
| Chindo Sulaiman | 50-56 |
| The Effect of using Analytical Procedures by External Auditors on the Quality of External Auditing from the Perspective of Jordanian External Auditors | |
| Mohamed Mahmoud bshayreh | 57-64 |
| The Factors Effected in the Internal Control Systems at the Private Hospitals in Jordan | |
| Mohammed Sadeq Hammed Rababa’h | 65-73 |
| MSMEs Access for Finance in Zambia | |
| Chera E. Deressa | 74-81 |
| The Effect of Fund Size on Performance:The Evidence from Active Equity Mutual Funds in Thailand | |
| Nopphon Tangjitprom | 82-86 |
| The Impact of Bank Credit on the Growth of Nigerian Economy: A Co Integration Approach | |
| Modebe Nwanneka Judith, Ugwuegbe, S. Ugochukwu, Ugwuoke R.O | 87-95 |
| The Impact of Disaggregated Components of External Debt on the Economic Development of Nigeria (1969-2011) | |
| Kanu, Success Ikechi, Anyanwu, Felicia Akujinma, Osuji, John Ibeawuchi | 96-106 |
| The Relationship of the Stock Market Prices on Exchange Rate and Market Capitalisation: the Case Dar es Salaam Stock Exchange in Tanzania | |
| Iddi. Salum Haji, Wei Jianguo | 107-112 |
| Practice Management Analysis of Profit before and after Application of Income Tax Law No. 36 Of 2008 | |
| Respati Dian Cahya, Gugus Irianto, Bambang Purnomosidhi | 113-123 |
| The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia | |
| Arik Susbiyani, Bambang Subroto, Sutrisno ., Bambang Purnomosidhi | 124-130 |
| The Nexus between Corporate Social Responsibility and Financial Performance in Nigeria | |
| Damagum Yau Mohammed, Zik-Rullahi , Ahmed Abubakar | 131-137 |
| East African Community (EAC) And Uganda’s Tax Revenue | |
| Peter Babyenda, Rebecca Afua Klege | 138-144 |
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Vol 5, No 9 (2014)
Table of Contents
Articles
| A Philosophical Thought on Sustainability Accounting | |
| I Putu Sudana, Eko Ganis Sukoharsono, Unti Ludigdo, Gugus Irianto | 1-10 |
| Causality of Audit Expectation Gap and Corporate Performance in Nigeria | |
| Ogbonna, Gabriel Nkwazema, Appah, Ebmobowei | 11-21 |
| Monthly Stock Market Seasonality: The Nigerian Evidence | |
| Oba Efayena | 22-34 |
| Impact of Agent Banking on Performance of Deposit Money Banks in Nigeria | |
| Chude, Nkiru Patricia-Nezianya, Chude, Daniel Izuchukwu | 35-40 |
| The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq | |
| Talal A. Al- Kassar, Mahmoud Al-Wadi, Alexander Dawoody | 41-52 |
| Are Microfinance Banks Important in Deposit Mobilisation in Nigeria? | |
| Ogunleye, Akin George, Akanbi Bosede Esther | 53-57 |
| Surveying of the Relationship between Investment Level and Corporate Governance Mechanisms with Firm Value | |
| Taha Bahrami, Rasoul Baradaran Hasanzadeh, Vahab cheshmpanam | 58-67 |
| The Allusions of Behavioral Finance | |
| Muhammad Naveed, Syed Taimoor Hassan, Tehseen Azhar, Sumra Latif, Muhammad Mubin, Kashif Qadri | 68-75 |
| Coordination and Cooperation between Internal and External Auditors | |
| Khaled Ali Endaya | 76-80 |
| Corporate Governance Practices and Earnings Management in Islamic Banking Institutions | |
| Faouzi Mohamed Hamdi, Mohamed Ali Zarai | 81-96 |
| Effect of Asset Structure on Value of A Firm: A Case of Companies Listed in Nairobi Securities Exchange | |
| Dennis Nyamasege, Walter Bichang’a Okibo, Andrew S. Nyang’au, Peterson Obasi Sang’ania, Henry Omosa, Charles Momanyi | 97-102 |
| Portfolio Diversification and Selectivity Performance of Fund Managers in India – A Study of Select Equity Funds | |
| Ch. Usha Rekha | 103-110 |
| The Effect of Managerial Overconfidence on Profit Smoothing Evidence from Tehran Stock Exchange | |
| Ehsan Kermani, Esmaeel Farzaneh Kargar, Eesa Zarei | 111-118 |
| The Traditional Theoretical View of Preference Theory | |
| Ondabu Ibrahim Tirimba, Peris Kinyua Wangari | 119-123 |
| Association between Ownership Structure and Accounting Conservatism | |
| KhadijehMohammadi Siyaparani, Behzad HassannezhadKashani | 124-130 |
| Capital Structure, Liquidity Position and Their Impact on Profitability: A Study of Listed Telecommunication Firms in Colombo Stock Exchange (CSE), Sri Lanka | |
| Velnampy. T, Vickneswaran Anojan | 131-139 |
| The Impact of Attitudes towards Saving, Borrowing and Investment on the Capital Accumulation Process in Kenya: An Application of the Theory of Planned Behavior | |
| Sifunjo E. Kisaka | 140-151 |
| The Effects of Capital Structure on Firm’s Profitability: Evidence from Kenya’s Banking Sector | |
| Charles Yegon, Joseph Cheruiyot, Jane Sang, P.K. Cheruiyot | 152-159 |
| Effects of Financial Risk Management on Firm’s Profitability: Panel Data Econometrics of Selected Micro-Financial Institutions in Kenya | |
| Charles Yegon, Jane Sang, P.K. Cheruiyot | 160-169 |
Paper submission email: RJFA@iiste.org
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 http://goo.gl/jSKjSR
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