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  • The Mistaken Identity: Debt Versus Equity: The Kenyan Perspective | Kirui | Research Journal of Finance and Accounting
    that debt is more expensive to equity however going through literature and theories it is clearthat this has been the most mistaken identity according to pecking order theory firms would first of all preferinternals funds followed by debt and lastly followed by equity thus according to the Myer s Pecking ordertheory equity is less preferred than debt and internal funds are preferred more to debt Thus as per the order

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26309 (2016-05-01)
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  • Nigerian Tax System and Policy Defectiveness: How Relevant is Warren Buffett Theory | Alao | Research Journal of Finance and Accounting
    A Moshood Lekan Olayinka Abstract The study examines the Nigerian tax system and policy defectiveness vis à vis Warren Buffett theory Toachieve the objectives of the study the primary source of data collection Questionnaire was used Thequestionnaires were administered on the employees of Ogun State Internal Revenue Service Tax consultants andAccountants all referred to as the study s population A sample of 60 individuals was drawn from thepopulation using the random sampling technique which gives every individual in the population the equal chanceof being chosen Data collected were presented in tables with simple percentage pie chart and the hypotheseswere tested using the Analysis of Variance ANOVA The research findings disclosed that there is significantrelationship between tax policy deficiencies and tax avoidance and evasion in Nigeria and that there issignificant difference between taxes paid by the rich and the poor in Nigeria The researchers thereforeconcluded that the Nigerian government should do everything possible to ensure that the loopholes in theNigerian tax policy and administration which give room for tax avoidance and evasion are eliminated or reducedto the barest minimum Hence the study recommended among other things that Nigerian government should putmechanisms in place for tax effectiveness This has to do with

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26312 (2016-05-01)
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  • Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan: Practical Approach | Komolov | Research Journal of Finance and Accounting
    the relevanceof fiscal and banking policy regimes Existing fiscal gap and financial market disorders led to the introduction ofnew taxes and mandatory fees for banks for double edged reasons bridging the fiscal gap and bank capitalregulation In a harsh economic condition most banks required the governments to rethink the taxation policy forfinancial institutions Most policymakers and researchers are devising diverse proposals on optimal taxationwhich meet the needs of both parties

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26313 (2016-05-01)
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  • The Effect of Increasing Cost of Capital on the Profitability of Real Estate Development in Benin City, Nigeria | Emoh | Research Journal of Finance and Accounting
    recent times as interest rates have continued torise This in turn has affected the profitability of real estate development The huge capital commitment in realestate development often times drive developers to exploiting other sources of capital apart from equity whichwill incur a cost that has to be financed by part of the profit from such investment thereby affecting theprofitability of the development to the developer This research examined the effect of increasing cost of capitalon the profitability of real estate developments in Benin City Nigeria In carrying out investigation questionnaires were administered to selected real estate developers who developed for income generatingpurposes as well as structured interview with the officials of Central Bank of Nigeria Data collected wereanalyzed using the simple percentage analysis to determine the relative strength of responses drawn and theannual repayment model to determine cash flow from real estate development It was revealed that cost of capitalcreated negative rate of returns which implied that the increasing cost of capital reduces the profit level of realestate development in Benin City property market The study therefore concluded that the increasing cost ofcapital in Nigeria affects the profitability of real estate development negatively However the FederalGovernment of Nigeria was advised

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26314 (2016-05-01)
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  • The Political Crisis and Bank Financial Performance: Evidence from the Middle East | Sahyouni | Research Journal of Finance and Accounting
    of banks in every economy this study examines the impact of political crisisand bank internal factors on financial performance of 61 banks in Bahrain Egypt Syria and Yemen during theperiod 2004 2014 using financial ratio analysis technique The effect of political crisis on bank performance isnegative The findings also state that financial performance of selected countries banks is affected positively bycapital adequacy bank size asset management and operating efficiency On

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26315 (2016-05-01)
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  • Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program | . | Research Journal of Finance and Accounting
    required by the social environment so that business entities and social entitiescan interact and communicate in the common interest Social and environmental accounting is important becausethe company needs to submit information on social activities and environmental protection to the company sstakeholders The company does not only deliver financial information to investors existing creditors andpotential investors but also need to consider the social interest in which the company operates The achievementof success in the implementation of social accounting and environment in the company needs to be balancedwith the implementation of environmental accounting curriculum that is implemented by college in theaccounting program In an effort to improve the competence of accounting graduates and respond to the demandsof global corporate reporting Accounting study program in Indonesia needs to immediately respond andinternalize the social and environmental accounting in the design of curricula and courses in Accounting Reasons for the importance of social and environmental accounting in the accounting course curriculum becauseof some circumstances within the company the corporate require attention and the role of the accountant toprovide solutions in the form of green accounting statements report on the costs incurred by the company to theenvironment By studying the social and environmental accounting in university

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26316 (2016-05-01)
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  • Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program | . | Research Journal of Finance and Accounting
    load here if your Web browser has a PDF reader plug in installed for example a recent version of Adobe Acrobat Reader Alternatively you can also download the PDF file directly to your computer from where it can be opened using a PDF reader To download the PDF click the Download link below If you would like more information about how to print save and work with PDFs Highwire Press

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26316/26983 (2016-05-01)
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  • Study on Dividend Policy and it’s Determinants Evidence from Chinese Companies | Andrade | Research Journal of Finance and Accounting
    Browse By Issue By Author By Title Other Journals Journal Help Home Vol 6 No 20 2015 Andrade Study on Dividend Policy and it s Determinants Evidence from Chinese Companies Antonio Goncalves de Andrade Yang Qing Abstract The present work conducts a study on dividend policy behavior from Chinese companies that are listed inNational Association of Securities Dealers Automated Quotations NASDAQ stock exchange In this study Weuse ordinary least squares linear regression using panel data with random and fixed effects using data of 75Chinese companies from 2010 to 2014 constructing a panel with 300 observations Dividend payout is used as adependent variable while variables such leverage profitability liquidity firm size float business risk age andasset structure is used as an independent variable The result suggested that random effect model were moreappropriated The results show an existence of positive relationship between dividend policy and age andnegative relationship between dividend policy and profitability It suggests that Chinese firms that are larger tendto pay more dividends and firms that have higher profitability tend to pay lower dividends Our findings providesupport for agency cost theory Keywords Dividend payout panel data Chinese companies and behavior Full Text PDF To list your conference here Please contact

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26317 (2016-05-01)
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