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  • Personal Characteristics of Accountants and theirs Impact on Measurement, and Accounting Disclosure | Alsalim | Research Journal of Finance and Accounting
    events and activities and expressing these quantitative data accordingly to recognized conventions and principles and second the concepts of disclosure and aims and types of disclosure of information These two activities can influence preparing financial statements which may lead to providing subjective information and the creditability of these statements For that a survey been used and a sample of 47 accountants from different companies have been considered for the study

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24988 (2016-05-01)
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  • The Effect of Misalignment in Exchange Rate during Pre and Post Liberalization Periods In Nigeria | NWOKOYE | Research Journal of Finance and Accounting
    Post Liberalization Periods In Nigeria Gladys Anwuli NWOKOYE Mohammed ZUBAIRU Bello AYUBA Abstract This study investigates the relationship between exchange rate misalignment and stock market volatility during pre and post financial liberalization era in Nigeria This study uses quarterly data between 1985Q1 and 2011Q4 where the period of 1985Q1 to 1995Q2 represented the pre financial liberalization era and 1995Q3 to 2011Q4 for post financial liberalization In testing our formulated hypotheses we adopted some statistical analysis such as descriptive statistics correlation matrix and error correction model To this end our result shows that exchange rate misalignment had a positive but insignificant relationship with stock market volatility before the deregulation of the financial market in Nigeria In the era of financial liberalization we observed that exchange rate misalignment had a negative and insignificant relationship with stock market volatility in Nigeria We also find out that the adoption of financial liberalization policy in Nigeria had a positive but insignificant impact on stock market volatility Finally we therefore recommend that stable exchange rate policies that minimizes misalignment be pursed so as avoid significant stock market volatility and that liberalization of financial market should be encourage since the adoption could not be attributed to being

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24989 (2016-05-01)
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  • Firms’ Specific Characteristics and Stock Market Returns (Evidence from Listed Food and beverages Firms in Nigeria) | Idris | Research Journal of Finance and Accounting
    works on the relationship between firms specific characteristics and Stock Market Returns particularly with reference to listed food and beverages firms in Nigeria it is not out of place to conduct further research on this area to ascertain position Hence the study investigated the impact of certain firms attributes namely Market Capitalization Debt to Equity Financing and Earnings per Share on Stock Market Returns of listed food and beverages firms in Nigeria for the period 2007 2013 The population comprises all the twenty one 21 food and beverages firms listed on the Nigerian Stock Exchange NSE December 2013 Out of which nine 9 firms constitute the sample of the study The study adopted both correlation and ex post facto research design The data for the study was purely from secondary sources obtained from the annual reports of the sampled firms as well as NSE fact book Data was analyzed using several options of multiple panel data regression But the most robust of all is OLS regression as suggested by Breusch and Pagan Lagrangian Multiplier Test for Random Effect The findings revealed that Market Capitalization has a significant negative impact on Stock Market Returns of listed food and beverages firms in Nigeria while the impact of Debt to Equity Financing and Earnings per Share on Stock Market Returns are found to be positive and statistically significant Based on these findings the study recommend as follows that government and policy maker Security and Exchange Commission should design and implement more stringent rule where firms will be compelled and monitored on providing high quality financial reporting so as to be reporting earnings that reflect their actual performance This would prevent investors from falling on to the trap of earnings manipulation as it happened to shareholders of Cadbury Nigeria plc In addition prospective investors

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24990 (2016-05-01)
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  • Oil Price, Revenues and Expenditures in Saudi Arabia | Dandan | Research Journal of Finance and Accounting
    large proportion of the expenditure of private households as well as public sector Saudi Arabia which produces 9 5 million barrel per day is considered the largest exporting country in the world which represents 90 of its budget Therefore this fluctuation in the price of crude affects the government budget This study aimed to examine the relation between the continuous price change and revenues and the whole impact in government

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24991 (2016-05-01)
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  • The Impact of Transfer Pricing on Financial Reporting: A Nigerian Study | Smith | Research Journal of Finance and Accounting
    determining suitable prices for intra group transactions The transfer pricing problem becomes even more critical where a company has subsidiaries spread around the world especially in countries that have varying tax rates Under this situation it is common for multinational companies to attempt to minimise their tax liabilities by shifting profits from higher tax countries to lower tax regimes Of course tax authorities all over the world are not comfortable with this kind of arrangement Thus efforts are being made like what the FIRS is doing in Nigeria to stop it The issue of transfer pricing as it relates to financial reporting is usually associated with uncertain tax positions in terms of the extent to which tax reserves may need to be recorded due to uncertainty with respect to tax return position Transfer pricing has income tax consequences which of course is more pronounced when the parties to a transaction are taxed in different jurisdictions So it is really a problem for multinational companies and governments all over the world Therefore this study was carried out to examine the impact of transfer pricing on financial reporting And it was gathered that governments and multinational companies in Nigerian and those of

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24993 (2016-05-01)
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  • INSTITUTIONAL OWNERSHIP AND COMMERCIAL PERFORMANCE IN KENYA IS THERE RELATIONSHIP? | Matanda | Research Journal of Finance and Accounting
    and insurance companies play a critical role in influencing the firm s performance owing to the knowledge and experience they posses This study sought to ascertain the relationship between institutional ownership and performance of commercial banks in Kenya that are licensed as companies under the Company Act Cap 486 and as banks under the Banking Act Cap 488 A survey was undertaken on 43 commercial banks that were operational between year 2001 and 2013 Bank performance was defined by three performance indicators namely return on asset return on equity and Tobin s Q ratio whereas bank size was adopted as a moderating variable Secondary data was collected from annual financial reports The Kenya Banking Survey 2013 Central Bank of Kenya bank s annual supervisory reports commercial banks websites Central Bank of Kenya website Bankscope and annual returns filed by banks found at the Registrar of companies at the Attorney General Chambers Nairobi and returns filled at The Nairobi Security Exchange by listed banks The data collected was analyzed using both descriptive statistics and inferential statistics where hierarchical regression under the panel data framework with the help of SPSS version 21 0 software was used The findings of the study indicated

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/25355 (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    Contents Articles A New Model for the Cost of Equity of Unlisted Companies PDF Carmelo Intrisano Anna Paola Micheli 1 9 The Efficacy of the Use of Depreciated Replacement Cost Method as an Alternative to Profit Account Method in Valuation of Hotels in Bauchi PDF Aliyu Ahmad Aliyu Abdullahi Ali Abdu Hamza Usman Dominion Agwela Anosike 10 25 The Impact of Capital Structure on Profitability of Banks Listed on the Ghana Stock Exchange PDF Solomon A Anafo Evans Amponteng Luu Yin 26 34 Board Characteristics and Dividend Payout Evidence from Malaysian Public Listed Companies PDF Musa Shehu 35 40 The Performance of Alternative methods for Estimating Equity Betas of Jordan Industries PDF Omar Gharaibeh 41 56 Working Capital Management and Financial Performance of Deposit Money Banks in Nigeria PDF Adamu Yahaya Hussaini Bala 57 71 Does Inflation Granger Cause Stock Market Performance In Nigeria PDF Michael Segun Ogunmuyiwa 72 76 Long Term Contrarian profits in the Middle East Market Indices PDF Omar Gharaibeh 77 85 The Impact of Financial Leverage Growth and Size on Profitability of Jordanian Industrial Listed Companies PDF Nawaf Ahmad Salem AlGhusin 86 93 Review of the Impact of Bank and Market Based Financial Structure on Economic Growth in Nigeria PDF Nwanne T F I Nwambeke G C 94 104 Prudential Bank Solvency Framework and Specific Solvency Stress Test for Transition in Uzbekistan PDF Sevara Abdullayeva 105 110 Public Service Agency Badan Layanan Umum of State University as a Model of NPM in Indonesia Habermasian Perspective PDF Sri Pujiningsih 111 117 Internal Control System as Means of Fraud Control in Deposit Taking Financial Institutions in Imenti North Sub County PDF Samuel Ngigi Nyakarimi Mary Karwirwa 118 128 The Sustainability and Prospects of the Nigerian Capital Market on Economic Growth PDF Mfon Joseph Nya James Godwin Bassey Owul Hycenth Okang 129 135 The Correlation between Risk Management and Organizational Performance An Empirical Investigation using Panel Data PDF Yahaya Onipe Adabenege Lamidi Yahaya Simpa Kutigi Umar Mohammed Ahmed Mohammed 136 146 The Effects of Electronic Banking on Financial Services in Ghana PDF Matthew Asare Jonathan Sakoe 147 154 Complications Faced By Women Executives in New Generation Private Sector Banks in Puducherry State India PDF Desti Kannaiah P Ashok kumar 155 160 Loan systems financial ranking and fiscal positioning Evidence from India PDF Jamil Mulani Guotai Chi Li Hongxi 161 164 Personal Characteristics of Accountants and theirs Impact on Measurement and Accounting Disclosure PDF Munadhil Abd Aljabar Alsalim Othman Abdul Qader Hama Amin 165 174 The Effect of Misalignment in Exchange Rate during Pre and Post Liberalization Periods In Nigeria PDF Gladys Anwuli NWOKOYE Mohammed ZUBAIRU Bello AYUBA 175 187 Firms Specific Characteristics and Stock Market Returns Evidence from Listed Food and beverages Firms in Nigeria PDF Ibrahim Idris Hussaini Bala 188 200 Oil Price Revenues and Expenditures in Saudi Arabia PDF Mwafaq M Dandan Mashhour Hathloul Maharmah 201 207 The Impact of Transfer Pricing on Financial Reporting A Nigerian Study PDF Adum Ovunda Smith 208 218 Institutional Ownership and

    Original URL path: http://www.iiste.org/tag/research-journal-of-finance-and-accounting-academic-research-peer-reviewed/ (2016-05-01)
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  • Academic Hosting & Event Management Solutions
    Sampson Wiredu Alhassan Abdul Fatuwu Oforiwaa Patricia 164 171 An investigation of intellectual capital impact on companies market value and financial performace PDF Safdar Alipour Ali Ghayouri Moghaddam Hamid Reza Hajeb 172 179 THE EMPIRICAL RELATIONSHIP BETWEEN STOCKS RETURNS TRADING VOLUME AND VOLATILITY EVIDENCE FROM STOCK PDF Haroon Iqbal Tabassum Riaz 180 192 Substitution of Risk Asset Allocation Role of Micro Financial Institutions in Positively Changing Market Structures PDF Ezeji Helen A Uzuagu Anthonia U Asogwa Cosmas I Chukwuma Joseph N 193 212 Vol 6 No 14 2015 Table of Contents Articles Journal Coverpage PDF Journal Editor Tax Structure and Economic Growth in Nigeria A Disaggregated Empirical Evidence 1986 2012 PDF Adaramola Anthony Olugbenga Ayeni Agbaje Abiodun Rafiat 1 12 The Role of Professionalism and Regulation of Financial Services Training on Improvement of Employee Competence in Kenya PDF Emmanuel Awuor Mweru Mwangi 13 26 Empirical Assessment of the Efficiency of the Nigerian Tax System PDF Bassey Eyo Bassey Godwin Onyam Edom Adanma Eyisi S 27 36 Fraud Prevention and Detection PDF Shewangu Dzomira 37 43 Impact of Libyan Economic Reforms and Expansion in Signed DTTs on FDI Flows PDF Sohail Ahmed Bin Saghir Ahmed Rabie Najmiddin Mustafa Giafri 44 51 Organizational Commitment of Public Accounting Firm Implementation of an Independent Audit of the Financial Statements and Audit Quality PDF Padri Achyarsyah 52 66 Participatory Performance Measurement or Self Assessment Amelioration Employee Job Satisfaction PDF Agus Munandar 67 71 Quality Of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia PDF Arik Susbiyani 72 77 Relationship between Board Composition and performance of Commercial Banks in Kenya PDF Joshua Wepukhulu Matanda Oyugi Luke Josephat Lishenga Lisiolo 78 88 Return on Asset and Return on Equity Effects of Net Operating Cycle Jordanian Study PDF Lina Warrad 89 95 Trends of the Citizens of Mafraq Governorate towards the Causes of Economic Poverty PDF Torki M Al Fawwaz Saleh Gneaan Almasaeed 96 103 Seasonal Anomalies in Stock Returns in Ghana PDF Wiredu Sampson Mamuna Issif 104 109 Effect Of Dividend On Share Price Volatility In Frontier Exchanges Kenya s Perspective PDF Muchina Stephen Namusonge Gregory Sakwa Maurice 110 120 Oil Slump and the Imperative for Approaches to Financial Prudence in Governance in Nigeria PDF Ogbonne Ijeoma Pauline 121 126 The Uncertainty in strategic finance PDF Anna Paola Micheli 127 134 Effects of the budgetary process on SME s performance An Exploratory study based on Selected SME s in India PDF Jamil Mulani Guotai Chi Jun Yang 135 153 Companies Bankruptcy Prediction by Using Altman Models and Comparing Them PDF Mahmood Fahad Abd Ali Ali Abdulhassan Abbas 154 169 The Moderating Effect of an Audit Committee on the Relationship between Non Audit Services and Corporate Performance PDF Khaldoon Ahmad Al Daoud Dea a Al Deen Omar Al Sraheen Nimer Abd Alhamid Alslehat 170 179 The Impact of Credit Management and Liquidity on financial performance of Deposit Taking SACCOS PDF David Gitonga Kahuthu Willy Muturi Mboya Kiweu 180 197 Corporate Governance and Firm Performance

    Original URL path: http://www.iiste.org/vol-6-no-13-and-no-14-2015-research-journal-of-finance-and-accounting/ (2016-05-01)
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