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  • Does Corporate Social Responsibility Predicate Good Financial Performance? Evidence from the Nigeria Banking Sector | Onyekwelu | Research Journal of Finance and Accounting
    relationship between corporate social responsibility and key financial performance indicators in Nigeria with a focus on the Nigeria banking sector The ex post facto research design was adopted because the study made use of secondary data obtained from annual reports and accounts of the two market leaders in the sector First Bank Plc and Zenith Bank Plc The study covered from the year 1988 2011 for the First Bank of Nigeria and from 2002 2011 for Zenith Bank Plc The research made use of the ordinary least square simple linear regression for the analysis of collected data in order to evaluate the magnitude of association of the variables Findings from the analysis show that the two banks invested less than ten percent 10 of their annual profit in Corporate Social Responsibility CSR initiatives The co efficient of determination of the result obtained show that the explanatory variables account for changes or variations in the key financial performance indicators of the selected banks Performance in their profit before taxes and the gross annual revenues were caused by changes in investment Corporate Social Responsibility CSR while no linear relationships could be established between the price for the shares and amount invested in

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26106 (2016-05-01)
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  • Causes of Nonperforming Loans & It’s Provision in the Case of Development Bank of Ethiopia- Dessie Branch | Aregawi | Research Journal of Finance and Accounting
    focused lending to viable projects in line with government priority areas to put into operation the government s five year draft Growth and Transformation Plan GTP the development bank of Ethiopia to reduce the nonperforming loan its vial needs on recognizing causes for nonperforming loan and their provision system according to the policy on the regional level The sample size was 60 from both performing and nonperforming clients bank and 14 employees The sample sizes of the clients were determined by formula that provided by Glenn D Israel 2009 April in his equation five to determine the required sample size at 95 confidence level degree of variability 5 level of precision 9 Questionnaire and Unstructured interview were the instruments used to collect primary data The results of the study revealed that the demographic characteristics of the clients and employees are significantly effects on the repayment of loans At the time of approval loan to the project and extending the existing project the bank facing some challenges For instance on does not fulfill the requirement documents on time And the continuous rising price the approved loan may be unable to complete on time to finance the projects On the disbursing the loan to the projects and currently market conditions are different due to the economy fluctuations in the country to finance the project Therefore this situation can be pains to start well the project to manage the project and to repay the loan as well The projects that are more faces to repay the loan are in service and Hotel investment project Some of the reasons are due to high computation in the market problems on managing the business low level of recording the book keeping as well as improper preparation of financial statement The causes of the nonperforming loan by

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26107 (2016-05-01)
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  • Internal Audit in Outsourcing Company in Indonesia (Case Study in Company X) | Perwitasari | Research Journal of Finance and Accounting
    Browse By Issue By Author By Title Other Journals Journal Help Home Vol 6 No 17 2015 Perwitasari Internal Audit in Outsourcing Company in Indonesia Case Study in Company X Dian Perwitasari Dini Pramesti Putri Abstract This paper discusses about internal audit of the human resources function at Company X This study aims to determine the level of effectiveness of the human resource functions associated with the outsourcing recruitment process knowing the weaknesses encountered and provide recommendations or alternative improvements that can be given in an effort to increase the effectiveness of human resource function at Company X The research method is qualitative descriptive Data in this study were obtained with field studies through interview observation and documentation The results showed that we found some weakness in the human resource management system in this company so we want to explore more about the findings Based on some of the weakness in the human resources function in Company X we gave some recommendations for improvements or alternatives to be considered for Company X as feedback in the management of human resources in the future Keywords Internal Audit Human Resources Recruitment Outsourcing Full Text PDF To list your conference here Please contact

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26108 (2016-05-01)
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  • Accounting: A Tool for Corruption Control in the Public Sector in Nigeria | Olukowade | Research Journal of Finance and Accounting
    A Tool for Corruption Control in the Public Sector in Nigeria Eliezer Olukowade Blessing Ogodor Abstract This paper examined the role of accounting on corruption control in the Nigerian Public Sector and the rate existing internal control and accounting standards are helping to reduce the occurrence of corruption The specific objective of the study is to find out whether internal control and accounting standards have significant relationship with corruption control in the public sector in Nigeria The study obtained primary data using a structured questionnaire while secondary data were obtained from reports of previous studies To test for reliability of result from data used the cronbach alpha coefficient was applied Questionnaires were administered to staff on grade level 10 to 14 in 5 selected ministries in Ekiti a state in Nigeria Respondents were selected using stratified random sampling Multiple regression analysis result exhibited that both internal control and accounting standards have significant negative relationship and effect on corruption control in the Nigerian public sector Among the recommendation of the study is that management personnel should at least have basic knowledge of accounting while staff in the accounts department to proceed regularly on training to meet up with prevailing accounting trends

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26109 (2016-05-01)
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  • Mean Reversion in Stock Prices: Evidence from Karachi Stock | Riaz | Research Journal of Finance and Accounting
    the Karachi stock exchange It examines that whether Karachi stock exchange can be described as mean reversion or not For this purpose daily weekly and monthly index data from Karachi stock exchange ranging from period July1 1997 to July 2 2011 was taken After employing the Multiple variance ratio and unit root tests it is concluded that stock market follow mean reversion behavior and hence have reverting trend which opens

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26110 (2016-05-01)
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  • Determinant of Performance Efficiency in Non-Profit Organizations: Evidence from Nigerian Federal Universities | Iwiyisi | Research Journal of Finance and Accounting
    17 2015 Iwiyisi Determinant of Performance Efficiency in Non Profit Organizations Evidence from Nigerian Federal Universities Inua Ofe Iwiyisi Okafor Chinwuba Abstract This study measured the performance efficiency of Nigerian non profit making organizations with emphasis on federal universities and showed how some factors such as university funding university assessment and ranking university size university technology status and university age are related to the performance efficiency of Nigerian federal universities Data were collected from the National Universities Commission Seventeen 17 federal universities out of a total of thirty seven 37 were used in this study and there were selected based on their similarity of operations The time frame for the study was 2006 2010 Regression results showed that funding assessment and ranking size and technology application were statistically but not significant in affecting the performance efficiency of non profit making organizations in Nigeria But age was statistically significant in impacting the performance of federal universities in Nigeria Finally the study recommended that there is need for increased funding and monitoring of utilization of funds in federal universities improved technology applications and infrastructural development in large and older universities in Nigeria so as to improve their performance efficiency Keywords Non profit

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26111 (2016-05-01)
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  • Do Market Reforms Affect Securities Market Efficiency in Kenya? | Kariuki | Research Journal of Finance and Accounting
    a raft of reforms hoped to propel them towards development Between 2002 and 2006 a series of reforms were undertaken at the Nairobi Securities Exchange NSE Whether these reforms have improved the efficiency of the market still remains unknown The purpose of this study was to examine the impact of capital markets reforms on the efficiency of the NSE Using data collected on the NSE 20 Share Index and divided into pre reform period and post reform period the monthly index return was computed as the first difference of the logarithmic share Index Normality tests were performed using skewness kurtosis and Ryan Joiner test to assess the distribution of returns The efficiency of the market was tested using the Non parametric runs test to uncover any independency of returns Finally the Wilcoxon signed rank test was used to determine the impact of reforms on the price discovery process Results revealed that mean returns in the post reform period were higher than mean returns in the pre reform period though with higher volatility This was as a result of an improved price discovery process following reforms The higher volatility in the post reform is attributable to the automation of the depository

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26112 (2016-05-01)
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  • The Impact of Non-Accounting Ownership and Top Management Support on (ABC) Adoption among Service Companies in Jordan: Proposed Conceptual Framework | Jebreel | Research Journal of Finance and Accounting
    a competitive advantage over its competitor s Traditional costing system leads to cost information distortion therefor the management of these businesses to Activity Based Costing ABC was introduced to address the shortcomings of traditional volume based costing system Prior research in developed countries showed impact adoption of ABC for many of companies for different sectors However in developing countries there are shortage in these studies In order to achieve the

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/26113 (2016-05-01)
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