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  • Financial Statements’ Analysis and IFRS Adoption during the Transitioning Period: The Case of Nigerian Banks | N. | Research Journal of Finance and Accounting
    financial statement analysis in Nigerian banks during the transitioning period The same firm year research design was employed using data from the financial statements prepared under SAS and IFRS for year 2011 for selected Nigerian banks These data included Current Ratio CR Return on Capital Employed ROCE Earnings per Share EPS and Debt to Equity DE Analyses of the data using ANOVA tests correlation and OLS regression techniques yielded mixed results The ANOVA results indicated no significant statistical difference in means of financial ratios of SAS and IFRS financial statements while the results of the correlation and the regression analyses suggest strong positive relationships between each pair of ratios SAS financial ratios also exerted significant positive effect on IFRS financial ratios for each pair with coefficients greater than 1 The study concluded that IFRS ratios provide larger positive variations when their equivalent SAS ratios are positive and vice versa Also financial statements prepared under IFRS seem to reflect better economic reality of the sampled banks business activities because of its measurement procedures and more extensive disclosure requirements Thus we recommended that for effective analysis of financial statements prepared under IFRS there is need for the financial analysts to take into

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26287 (2016-05-01)
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  • Filling the Gap of Financial Banking Exclusion: The Case of Mobile Banking in Zimbabwe. | Chimonyo | Research Journal of Finance and Accounting
    Issue By Author By Title Other Journals Journal Help Home Vol 6 No 20 2015 Chimonyo Filling the Gap of Financial Banking Exclusion The Case of Mobile Banking in Zimbabwe Innocent Chimonyo Barbra Mapuranga Happy Chikumbu Abstract This study investigated use of mobile banking in Zimbabwe It established that mobile banking has thepotential for rapid financial inclusion of the vulnerable group It established that the majority of people inZimbabwe use Ecocash as modern banking facility It was also established that the educated the group aged 18to 40 and those who reside in low density areas are the frequent users of Ecocash There is potential for mobilebanking to become the best banking services which is more convenient than the traditional banks The studyrecommends that traditional banks adopt mobile banking and related innovative financial services for them tosurvive the fast changing and highly competitive financial services environment It further recommends that thegovernment of Zimbabwe and other policy makers promote the expansion of mobile banking and providefavourable licensing terms to attract more players as the facility has the potential of addressing liquidity crunchand boost the economy KEYWORDS financial banking exclusion inclusion mobile banking traditional banking Full Text PDF To list your conference here

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26335 (2016-05-01)
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  • Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20 | Njaala | Research Journal of Finance and Accounting
    Taxes and Transfers is an accounting standard used to account for taxes and transfers They are applicable to public sector entities except for Government Business Enterprises GBEs The standard is also not applicable to private sector entities IAS 20 Accounting for Government Grants and Disclosure of Government Assistance is the counterparty accounting standard used in private sector excluding the SMEs and GBEs with more than 100 employees Small and Medium Enterprises SMEs are required to apply a set of accounting standards known as International Financial Reporting Standards IFRSs for SMEs The purpose of this paper is to explore the main areas of differences between the IPSAS 23 and IAS 20 and suggest some improvements to them This paper discusses the differences between IPSAS 23 and IAS 20 and suggests areas for improvement in both standards on recognition presentation and some disclosures The methodology used in this paper is the comparative analysis of financial reporting requirements between IPSAS 23 and IAS 20 A desk work research has been conducted to thoroughly compare the two standards and suggest areas for improvement in both standards The paper is beneficial to professional accountants as it provides the gaps existing in the IPSAS 23 and

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26818 (2016-05-01)
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  • Forecast Disclosures among Jordanian Companies: Financial Analysts’ Perception | Obaidat | Research Journal of Finance and Accounting
    of accounting information disclosed beyond conventional one the study came to investigate some controversial issues in respect to forecast disclosures in Jordan The results gave an indicator that Jordanian companies were careful in respect to forecast horizon the proper forecast horizon was less than 6 months there was no correlation between the actual level of forecast disclosures and the importance of forecasts from financial analysts viewpoints the commitment of Jordanian

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26819 (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    Antony Wahome 119 130 Vol 6 No 20 2015 Table of Contents Articles Dividend Policy on Financial Performance A Case Study of Selected Registered Firm in Nigeria PDF Monogbe Tunde G Ibrahim Ayankunle A 1 7 Disclosure of Corporate Governance Compliance of State Owned Commercial Banks in Bangladesh and Stakeholders Expectation PDF Md Mohedul Islam Rasidul Haque 8 21 Factors Influencing Individual Investor Behaviour during Initial Public Offers IPOs in Kenya PDF Antony Wahome Ndirangu Barrack Otieno Ouma Felix Gad Munyaka 22 30 Effects of Computer Assisted Instructional Technique on Students Achievement in Financial Accounting in Colleges of Education in Southeast Nigeria PDF Callistus Ikechukwu Agboh 31 38 How Efficient is Dhaka Stock Exchange in Terms of Weak Form of Market Efficiency PDF Hussain Ahmed Enamul Huda Farah Tasneem 39 52 Investor Attention and Earnings Management Empirical Evidence from the Listed Firms in China PDF Haojing Guo Qianwei Ying 53 58 The Mistaken Identity Debt Versus Equity The Kenyan Perspective PDF Daniel Kirui Joyce Komen Mwavita Mwarumba 59 62 Nigerian Tax System and Policy Defectiveness How Relevant is Warren Buffett Theory PDF Adeniyi A Alao Moshood O Sadiq Hassan A Moshood Lekan Olayinka 63 75 Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan Practical Approach PDF Odiljon Komolov 76 80 The Effect of Increasing Cost of Capital on the Profitability of Real Estate Development in Benin City Nigeria PDF Fidelis Ifeanyi Emoh Ikhuoshio Uzuanje 81 91 The Political Crisis and Bank Financial Performance Evidence from the Middle East PDF Ahmad Mohammad Sahyouni Xiao Feng Wang 92 100 Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program PDF Ratnawati 101 107 Study on Dividend Policy and it s Determinants Evidence from Chinese Companies PDF Antonio Goncalves de Andrade Yang Qing 108 115 The Impact of Stock Split on Stock Prices in the Egyptian Stock Market PDF Mohamed Masry 116 135 The Use of Social Media as Pedagogic Tool in Accounting Learning PDF Maryoni Stevanny Kainama 136 140 Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria PDF Udeh Francis Sopekan Samuel 141 149 The upcoming lease accounting standard and its impacts on lessee s financial statements and financial ratios a practical simulation test PDF Shahir El Qawaqneh1 Nur Hidayah Binti Laili Khairil F Bin Khairi 150 161 The Joint Effect of Earnings quality and Investor Protection on Foreign Direct Investment across The MENA Countries PDF Enas A Hassan 162 177 International Financial Reporting Standards IFRS Transplanting and Convergence in Nigeria Consequences and Prospects PDF Akinde M A Afolabi Adegboyega Amusa N A Agbeyangi B A 178 184 Capital Structure Profitability And Firm Value Whats New PDF Maria Kontesa 185 192 Financial Statements Analysis and IFRS Adoption during the Transitioning Period The Case of Nigerian Banks PDF Nwaobia Appolos N Jayeoba Olajumoke O Ajibade Ayodeji T 193 201 Filling the Gap of Financial Banking Exclusion The Case of Mobile Banking in Zimbabwe PDF Innocent Chimonyo Barbra Mapuranga

    Original URL path: http://www.iiste.org/tag/accounting-journal-call-for-papers/ (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    Wahome 119 130 Vol 6 No 20 2015 Table of Contents Articles Dividend Policy on Financial Performance A Case Study of Selected Registered Firm in Nigeria PDF Monogbe Tunde G Ibrahim Ayankunle A 1 7 Disclosure of Corporate Governance Compliance of State Owned Commercial Banks in Bangladesh and Stakeholders Expectation PDF Md Mohedul Islam Rasidul Haque 8 21 Factors Influencing Individual Investor Behaviour during Initial Public Offers IPOs in Kenya PDF Antony Wahome Ndirangu Barrack Otieno Ouma Felix Gad Munyaka 22 30 Effects of Computer Assisted Instructional Technique on Students Achievement in Financial Accounting in Colleges of Education in Southeast Nigeria PDF Callistus Ikechukwu Agboh 31 38 How Efficient is Dhaka Stock Exchange in Terms of Weak Form of Market Efficiency PDF Hussain Ahmed Enamul Huda Farah Tasneem 39 52 Investor Attention and Earnings Management Empirical Evidence from the Listed Firms in China PDF Haojing Guo Qianwei Ying 53 58 The Mistaken Identity Debt Versus Equity The Kenyan Perspective PDF Daniel Kirui Joyce Komen Mwavita Mwarumba 59 62 Nigerian Tax System and Policy Defectiveness How Relevant is Warren Buffett Theory PDF Adeniyi A Alao Moshood O Sadiq Hassan A Moshood Lekan Olayinka 63 75 Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan Practical Approach PDF Odiljon Komolov 76 80 The Effect of Increasing Cost of Capital on the Profitability of Real Estate Development in Benin City Nigeria PDF Fidelis Ifeanyi Emoh Ikhuoshio Uzuanje 81 91 The Political Crisis and Bank Financial Performance Evidence from the Middle East PDF Ahmad Mohammad Sahyouni Xiao Feng Wang 92 100 Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program PDF Ratnawati 101 107 Study on Dividend Policy and it s Determinants Evidence from Chinese Companies PDF Antonio Goncalves de Andrade Yang Qing 108 115 The Impact of Stock Split on Stock Prices in the Egyptian Stock Market PDF Mohamed Masry 116 135 The Use of Social Media as Pedagogic Tool in Accounting Learning PDF Maryoni Stevanny Kainama 136 140 Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria PDF Udeh Francis Sopekan Samuel 141 149 The upcoming lease accounting standard and its impacts on lessee s financial statements and financial ratios a practical simulation test PDF Shahir El Qawaqneh1 Nur Hidayah Binti Laili Khairil F Bin Khairi 150 161 The Joint Effect of Earnings quality and Investor Protection on Foreign Direct Investment across The MENA Countries PDF Enas A Hassan 162 177 International Financial Reporting Standards IFRS Transplanting and Convergence in Nigeria Consequences and Prospects PDF Akinde M A Afolabi Adegboyega Amusa N A Agbeyangi B A 178 184 Capital Structure Profitability And Firm Value Whats New PDF Maria Kontesa 185 192 Financial Statements Analysis and IFRS Adoption during the Transitioning Period The Case of Nigerian Banks PDF Nwaobia Appolos N Jayeoba Olajumoke O Ajibade Ayodeji T 193 201 Filling the Gap of Financial Banking Exclusion The Case of Mobile Banking in Zimbabwe PDF Innocent Chimonyo Barbra Mapuranga Happy

    Original URL path: http://www.iiste.org/tag/finance-journals-ranking-list/ (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    Soeindra Eduardus Tandelilin Hermeindito 246 259 Paper submission email RJFA iiste org ISSN Paper 2222 1697 ISSN Online 2222 2847 Jan 30th 2016 IISTE News accounting journals call for paper impact factors Finance Journals call for papers finance journal impact factors international finance and accounting journals Vol 6 No 19 and No 20 2015 Research Journal of Finance and Accounting Vol 6 No 19 2015 Table of Contents Articles Relationship between Human Resource Accounting in Management Decision Mand Behavior of Employees in Company Stock Based on Structural Equation Modeling PDF F Bahrami M Ahmadkhane M Shafiee Rodposhty 1 8 Foreign Direct Investment Lead to Exports of Pakistan An Econometric Evidence PDF Muhammad Yasir Shahzad Ahmad Bilal Khilji Junaid Qureshi Furrukh Bashir Sobia Yasmeen 9 16 The Impact of Audit in Activating the Principles of Sustainable Development Study of Industrial Companies in Jordan Case Study Petra Company PDF Ehab Nazmi 17 23 Impact of Information and Communication Technology Investment to Achieve Excellence in Banking Services Quality An Analytical Study of the Views of a Sample of Workers in a Number of Government and Private Banks in the Province of Dohuk Iraqi Kurdista PDF D Muzaffar Mohammad Nouri Nawzad Rajab Zubair 24 38 An Integration Basic Accounting Equation with Equivalent Rate Methodology PDF Prabowo Yudo Jayanto Abdullah Azzam Robbani Nugroho Heri Pramono 39 47 Analyzing the Impacts of the Financial Liberalization Policy on the Development of the Financial Sectors in Ethiopia An ARDL Modeling Approach PDF Sime Workenh Eshatuu 48 56 Impact of Internal Marketing on Service Quality and Customers Satisfaction A Case Study of Equity Bank Kengeleni Branch PDF LYDIAH WAMBUGU 57 67 Considerations for Effective Distribution of Banking Services in Nigeria PDF Ifediora Chuka Uzoma Benjamin Ibe Chukwu FIIA MIRDI 68 73 Impact of Optimism Bias on Investment Decision Evidence from Islamabad Stock Exchange Pakistan PDF Naveed Iqbal 74 79 Audit Expectation Gap among Finance Staff of Public Universities within Kumasi Metropolis Ghana Spellman s Hydrostatic Pressure Modeling Approach PDF rank Yao Gbadago 80 91 Internal Audit Function in Tunisian Listed Companies An Explanatory Study PDF Ahmed Atef Oussii Neila Boulila Taktak 92 103 The Determinants of Capital Structure in Zimbabwe during the Multicurrency Regime PDF Enard Mutenheri Chipo Munangagwa 104 108 An Empirical Study of Illusion of Control and Self Serving Attribution Bias Impact on Investor s Decision Making Moderating Role of Financial Literacy PDF Shakir Ullah 109 118 Factors Affecting the Performance of Small and Medium Scale Poultry Farming Enterprises in Karuri Kenya PDF Munyaka Felix Gad Ouma Barrack Otieno Ndirangu Antony Wahome 119 130 Vol 6 No 20 2015 Table of Contents Articles Dividend Policy on Financial Performance A Case Study of Selected Registered Firm in Nigeria PDF Monogbe Tunde G Ibrahim Ayankunle A 1 7 Disclosure of Corporate Governance Compliance of State Owned Commercial Banks in Bangladesh and Stakeholders Expectation PDF Md Mohedul Islam Rasidul Haque 8 21 Factors Influencing Individual Investor Behaviour during Initial Public Offers IPOs in Kenya PDF Antony Wahome Ndirangu Barrack Otieno

    Original URL path: http://www.iiste.org/tag/finance-journals-call-for-papers/ (2016-05-01)
    Open archived version from archive

  • Academic Hosting & Event Management Solutions
    Antony Wahome 119 130 Vol 6 No 20 2015 Table of Contents Articles Dividend Policy on Financial Performance A Case Study of Selected Registered Firm in Nigeria PDF Monogbe Tunde G Ibrahim Ayankunle A 1 7 Disclosure of Corporate Governance Compliance of State Owned Commercial Banks in Bangladesh and Stakeholders Expectation PDF Md Mohedul Islam Rasidul Haque 8 21 Factors Influencing Individual Investor Behaviour during Initial Public Offers IPOs in Kenya PDF Antony Wahome Ndirangu Barrack Otieno Ouma Felix Gad Munyaka 22 30 Effects of Computer Assisted Instructional Technique on Students Achievement in Financial Accounting in Colleges of Education in Southeast Nigeria PDF Callistus Ikechukwu Agboh 31 38 How Efficient is Dhaka Stock Exchange in Terms of Weak Form of Market Efficiency PDF Hussain Ahmed Enamul Huda Farah Tasneem 39 52 Investor Attention and Earnings Management Empirical Evidence from the Listed Firms in China PDF Haojing Guo Qianwei Ying 53 58 The Mistaken Identity Debt Versus Equity The Kenyan Perspective PDF Daniel Kirui Joyce Komen Mwavita Mwarumba 59 62 Nigerian Tax System and Policy Defectiveness How Relevant is Warren Buffett Theory PDF Adeniyi A Alao Moshood O Sadiq Hassan A Moshood Lekan Olayinka 63 75 Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan Practical Approach PDF Odiljon Komolov 76 80 The Effect of Increasing Cost of Capital on the Profitability of Real Estate Development in Benin City Nigeria PDF Fidelis Ifeanyi Emoh Ikhuoshio Uzuanje 81 91 The Political Crisis and Bank Financial Performance Evidence from the Middle East PDF Ahmad Mohammad Sahyouni Xiao Feng Wang 92 100 Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program PDF Ratnawati 101 107 Study on Dividend Policy and it s Determinants Evidence from Chinese Companies PDF Antonio Goncalves de Andrade Yang Qing 108 115 The Impact of Stock Split on Stock Prices in the Egyptian Stock Market PDF Mohamed Masry 116 135 The Use of Social Media as Pedagogic Tool in Accounting Learning PDF Maryoni Stevanny Kainama 136 140 Adoption of IPSAS and the Quality of Public Sector Financial Reporting in Nigeria PDF Udeh Francis Sopekan Samuel 141 149 The upcoming lease accounting standard and its impacts on lessee s financial statements and financial ratios a practical simulation test PDF Shahir El Qawaqneh1 Nur Hidayah Binti Laili Khairil F Bin Khairi 150 161 The Joint Effect of Earnings quality and Investor Protection on Foreign Direct Investment across The MENA Countries PDF Enas A Hassan 162 177 International Financial Reporting Standards IFRS Transplanting and Convergence in Nigeria Consequences and Prospects PDF Akinde M A Afolabi Adegboyega Amusa N A Agbeyangi B A 178 184 Capital Structure Profitability And Firm Value Whats New PDF Maria Kontesa 185 192 Financial Statements Analysis and IFRS Adoption during the Transitioning Period The Case of Nigerian Banks PDF Nwaobia Appolos N Jayeoba Olajumoke O Ajibade Ayodeji T 193 201 Filling the Gap of Financial Banking Exclusion The Case of Mobile Banking in Zimbabwe PDF Innocent Chimonyo Barbra Mapuranga

    Original URL path: http://www.iiste.org/tag/finance-journals-call-for-book-chapters/ (2016-05-01)
    Open archived version from archive



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