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  • The Effect of Capital Structure on Firm Value , The Rate of Return on Equity and Earnings Per Share of Listed Companies in Tehran Stock Exchange | Fumani | Research Journal of Finance and Accounting
    Firm Value The Rate of Return on Equity and Earnings Per Share of Listed Companies in Tehran Stock Exchange Maryam Alhani Fumani Abdolkarim moghadam Abstract Decisions about capital structure is one of the most challenging and the most difficult issues facing the company capital structure of a company is a combination of debt and equity In this study the effects of capital structure of the company value the rate of return on equity and earnings per share of listed companies in Tehran Stock Exchange during the years 2010 2014 were studied due to limitations in total 55 companies for example was selected The data obtained through library research and software Rahavard new collection for this purpose financial leverage debt ratio as a variable alternative decisions capital structure intended to study hypotheses were examined In order to test the hypothesis of multiple regression analysis and evaluation of the significance of values and model of 95 of F statistics and t test were used the results suggest that the rate of return on equity has a negative impact significantly on financial leverage Also the market value of the company s earnings per share significant effect on the financial leverage it Keywords financial

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24964 (2016-05-01)
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  • Operationalising Financing Windows for Entrepreneurship Development in Nigeria: An Appraisal | Urim | Research Journal of Finance and Accounting
    By Title Other Journals Journal Help Home Vol 6 No 15 2015 Urim Operationalising Financing Windows for Entrepreneurship Development in Nigeria An Appraisal Ugochukwu Moses Urim David Imhonopi Abstract Entrepreneurship has been seen as a linchpin for economic development employment generation citizen empowerment and wealth creation all over the world More importantly entrepreneurship development has been conceived as an instrument to suppress major avatars of poverty and socioeconomic deprivations among Nigerian citizens and for engendering social cohesion However harnessing the foregoing benefits has been hamstrung by lack of access to or inadequate supply of entrepreneurial finance In addition to blistering ecological forces such as spotty power supply an inept and unorganised political leadership that is irresponsible and irresponsive to the plight of the people polygonal political corruption putrefied or inadequate basic infrastructure like roads among others lack of SME finance has remained a minatory albatross to entrepreneurship development in the country This paper therefore examined extant SME funding windows in Nigeria identified their challenges and proffered solutions while generally suggesting ways to operationalise both existing and neoteric funding options to enable entrepreneurship development happen in Nigeria Keywords Operationalising Entrepreneurship Development Entrepreneurial Finance SMEs Ecological Forces Full Text PDF To list

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24965 (2016-05-01)
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  • Store Image and Marketing Performance of Supermarkets in South-East Region of Nigeria | Stella | Research Journal of Finance and Accounting
    Issue By Author By Title Other Journals Journal Help Home Vol 6 No 15 2015 Stella Store Image and Marketing Performance of Supermarkets in South East Region of Nigeria Nwulu Chinyere Stella Ozuru H N Uwabor Osagie Abstract This paper empirically examined store image and marketing performance of supermarkets in South East region of Nigeria The purpose of this paper is to determine to what extent store image enhance marketing performance of supermarkets in South East region of Nigeria in order to meet customer needs and wants at profit The paper adopts the documentary and survey methods The statistical tool adopted for this paper is the Spearman Rank Order Correlation Coefficient with the aid of statistical package for social sciences The findings of the study show that store image is strongly related to marketing performance of supermarkets The paper recommends among others that supermarket operators to embrace modern marketing concept activities customer relation services should be stepped up to measure up to those offered by competitors and that regular publicity and adverts should be organized to promote the image of supermarkets Keywords Store Image Marketing Performance Supermarkets Profit Margin Customer Service Full Text PDF To list your conference here Please

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24966 (2016-05-01)
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  • Evaluation of the Effect of Rewarding Managers on the Capital Structure and Financial Performance of Companies Listed on Tehran Stock Exchange | Hamideh Rezaie | Research Journal of Finance and Accounting
    Journals Journal Help Home Vol 6 No 15 2015 Hamideh Rezaie Evaluation of the Effect of Rewarding Managers on the Capital Structure and Financial Performance of Companies Listed on Tehran Stock Exchange Mohammad Kiamehr Hamideh Rezaie Amir Ansari Hamid reza Hajeb Abstract Object and purpose of the study The aim of this study was to evaluate the effect of rewarding managers on the capital structure and financial performance of the companies listed on Tehran Stock Exchange in the time period of 2005 2012 Methods Data of 58 companies and research hypotheses were tested using panel data and ordinary least squares of regression model Findings Based on the results of the study factors such as size of the company and the changes in cash and ratio of market value to book value of equity have significant negative impact on the capital structure of the company the other conclusion is that there is a significant positive relationship between board bonus and financial performance and parameters such as the size of the company Conclusion Rewarding managers causes to increase their efforts and thus increment of productivity and improvement of company performance Keywords Rewarding managers Capital structure Financial performance JEL Classification Full Text PDF

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24967 (2016-05-01)
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  • The Moderating of Financial Condition on Tax Compliance Behavior: Evidence from Mekelle City | Mekonen | Research Journal of Finance and Accounting
    depth understanding of the occurrence the study expands the basic tax compliance model to incorporate perceived tax service quality tax system structure attitude towards tax evasion non compliance opportunities as well as moderating effects of personal financial condition on factors influencing taxpayer s compliance behavior Multi stage cluster random sampling technique used to select the samples of the study from the population of individual business profit taxpayers residing in Mekelle city The primary data which were collected through self administered questionnaires 185 cross sectional type were treated statistically using multiple regressions analysis State 10 for test of hypothesis and through statistical package SPSS version 16 software for descriptive purpose and 10 in depth interview via content analysis Business profit taxpayers randomly selected from four sub city administration of Mekelle city Tigray The descriptive statistics on the surveyed sample perceived the tax service quality and tax system structure were ineffective and business profit taxpayers shown unfavorable attitude towards tax evasion The findings also indicate income levels low income have significant effect The financial condition significantly moderated the influences of attitude towards tax evasion changes the sign and non professional occupation on tax compliance behavior Financial condition besides of moderator it has

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24968 (2016-05-01)
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  • EARNINGS DISCLOUER, IDIOSYNCRATIC RISK & CREDIT RISK | Saima Nasir Chaudry | Research Journal of Finance and Accounting
    RISK CREDIT RISK Sajid Iqbal Saima Nasir Chaudry Abstract The current study aims to investigate the nature of relationship between idiosyncratic risk earnings disclosure and credit risk The study is investigated in Asian context specifically in Pakistan And it is hypothesized that idiosyncratic risk and earnings discourser gives rise to credit risk Moreover the data is acquired through connivance sampling technique and study results revealed it findings with respect to

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24969 (2016-05-01)
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  • FIRM’S FACTORS INTEGRATION WITH DEBT OVERHANG IN KARACHI STOCK EXCHANGE | Saima Nasir Chaudry | Research Journal of Finance and Accounting
    Abstract It is hypothesized in current study that firm s factors are significantly correlated with debt overhang And it is aimed to investigate in current study The data is acquired through convenience sampling and the sample range of the data is five years from 2010 to 2014 Thus the study found working capital leverage profitability and firm size significant with debt overhang While dividend payout is found insignificant Hence managers

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24970 (2016-05-01)
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  • A New Model for the Cost of Equity of Unlisted Companies | Intrisano | Research Journal of Finance and Accounting
    and consultants for discounting the cash flows used for non listed companies measures of the cost of equity calculated using the CAPM This causes errors in the evaluations considered that the opportunity cost of capital thus calculated is undervalued respect to the risk The model suggested in this paper however is reserved just to unlisted companies Based on the assumption that in the absence of diversification the expected return must

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24971 (2016-05-01)
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