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  • The relationship between corporate governance and earnings management in banks listed on Tehran Stock Exchange | Zadollah Fathi | Research Journal of Finance and Accounting
    2015 Zadollah Fathi The relationship between corporate governance and earnings management in banks listed on Tehran Stock Exchange Mohsen zareian keshteli Zadollah Fathi Abstract This study in order to provide evidence about the effectiveness of corporate governance tools content management stock ownership institutional ownership and the percentage of non duty members of the Board of Directors on earnings management in banks was listed on Tehran Stock Exchange during 2009 2013 The sample consisted of 10 banks all banks listed were selected as sample data obtained through library research and application of new outcomes were collected In this study three variables of management stock ownership institutional ownership and the percentage of non duty members of the Board of Directors as independent variables used tools of corporate governance Also to measure earnings management the modified Jones model and to test hypotheses of multivariate regression was used and significance was determined using t and F statistics Finally it was determined that between three characteristics of corporate governance institutional ownership percentage of share ownership required for managers and other members of the board and there was no profit management Keywords Earnings management institutional ownership percentage of share ownership management the percentage of non duty

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24325 (2016-05-01)
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  • An Empirical Examination of the Impact of Corporate Governance Measures and Capital Structure on Firm Profitability in Pakistan | Rana Muhammad Shahid Yaqub | Research Journal of Finance and Accounting
    Vol 6 No 13 2015 Rana Muhammad Shahid Yaqub An Empirical Examination of the Impact of Corporate Governance Measures and Capital Structure on Firm Profitability in Pakistan Awais Javeed Rana Muhammad Shahid Yaqub Abstract The rationale of the study is to observe the influence of corporate governance measures and leverage on the non financial firms profitability Panel econometric method ordinary least squares used to examine the impact of capital structure and corporate governance measures on the profitability of non financial companies regularly traded on the Karachi Stock Exchange Pakistan for the period of 2008 2012 Empirical results for capital structure explored negative relation with return on assets This inverse association between leverage and firm profitability shows that agency problem may lead the companies to use excessive than suitable levels of external debt in capital structure Moreover results for the ownership concentration and board size are statistically significant and directly related to firm profitability while CEO duality is also significant but inversely associated to firm profitability Possibly this may be the first research study on this issue by using the most recent data set non financial firms from Pakistan Keywords Corporate governance measures Capital structure Firm profitability Karachi Stock Exchange Non

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24326 (2016-05-01)
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  • An Empirical Examination of the Impact of Corporate Governance Measures and Capital Structure on Firm Profitability in Pakistan | Rana Muhammad Shahid Yaqub | Research Journal of Finance and Accounting
    selected should 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

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24326/24897 (2016-05-01)
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  • The Impact of Electronic Tax Register Machines on VAT Compliance in Ethiopia, the Case of Bahir Dar City | Zemenu Tesafa | Research Journal of Finance and Accounting
    VAT administration This study aims at understanding the impact of ETRs machines on VAT compliance among VAT registered taxpayers empirically in Amhara National Regional State taking the case of the city of Bahir Dar The study used a sample of 176 VAT registered taxpayers and thus uses ETRs machines in the study area Simple random sampling technique was used to draw the samples from the total target population Primary data were collected with the help of Likert type items each with a 5 point scale running from Strongly agree to Strongly disagree from respondents The collected data have been analyzed with the help of SPSS version 21 The Multiple Logistic Regression analysis was employed to predict the likely impact of using ETRs machines on VAT compliance in the target population The results from the Multiple Logistic Regression analysis show that use of ETRs machines among VAT registered taxpayers is correlated with high levels of tax compliance attitude in the target population The logistic regression analysis further confirms that the independent variables of the study have their own role in explaining the level of VAT compliance among the target population As such the tax morale of the taxpayers the fines and

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24327 (2016-05-01)
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  • Efficiency Analysis of Foreign-Capital Banks in Turkey by OCRA and MOORA | Özbek | Research Journal of Finance and Accounting
    Issue By Author By Title Other Journals Journal Help Home Vol 6 No 13 2015 Özbek Efficiency Analysis of Foreign Capital Banks in Turkey by OCRA and MOORA Aşır Özbek Abstract Banks as financial institutions bridging investors and depositors play important roles in the development of the national economy Efficient operation of the banking sector is necessary not only for the strategic objectives of the banks but also investors and the national economy itself The national economy of a country is seriously affected by inefficiency of the banking system Therefore measurement of efficiency is an important issue and should continuously be carried out In this study the efficiency of 9 foreign capital banks in Turkey between 2005 and 2014 is evaluated by the operational competitiveness rating OCRA multi objective optimization by ratio analysis MOORA and simple additive weighting SAW method The criteria weights were determined on a scale ranging from 1 to 9 All three methods revealed that Finansbank FB and Denizbank DB had the best performance while HSBCB and INGB ranked after them Keywords Bank Performance Simple Additive Weighting Multi Objective Optimization by Ratio Analysis Competitiveness Operational Rating Foreign Capital Banks Full Text PDF To list your conference here

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24328 (2016-05-01)
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  • Efficiency Analysis of Islamic Banking in Hderabad City Sindh | Noonari | Research Journal of Finance and Accounting
    It is very difficult task to transform a Riba based economy into non interested based economy This transformation of economy can take place slowly Development of Islamic banking industry shows that is growing very rapidly This study will help to estimate the efficiency of Islamic banking in Hyderabad by applying Data Envelopment Analysis DEA Technical cost and income efficiency will be calculated through DEA Tobit model will also be applied to investigate the influence of different factors on efficiencies of Islamic banks Average technical efficiency score of Islamic banking under constant variable return to scale was 0 837 0 929 0 774 0 943 and 0 913 0 967 respectively in 2010 2011 and 2012 Islamic bank should increase assets and profits which have positive impact on efficiency while liabilities and no of branches had negative impact on efficiency Average cost efficiency score of Islamic banking under constant variable return to scale was 0 623 0 730 0 621 0 854 and 0 879 0 929 respectively in 2010 2011 and 2012 Average income efficiency score of Islamic banking under constant variable return to scale was 0 365 0 614 0 387 0 709 and 0 416 0 687 respectively

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24329 (2016-05-01)
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  • Cash-less Nigeria: Suitability, Sustainability and Constraints. | Oleabhiele | Research Journal of Finance and Accounting
    and Constraints Ernest Paul Oleabhiele Ehizuelen Michael Mitchell Omoruyi Abstract The advent of cashless policy into the Nigerian banking sector has brought mixed feelings to all stakeholders in the sector The development has brought relief to a segment dominated by the operators bankers while the other segment dominated by the customers has complained about the challenges associated with the operation of the policy in relation to the policy s suitability sustainability and constraints The central Bank of Nigeria CBN introduced the policy in April 2011 in line with global best practice that is targeted at ranking Nigeria amongst the top 20 economies of the world by the year 2020 Secondary data and Survey research was conducted with questionnaire as data collection instrument Statistical findings from respondents show that cash less Nigeria would ensure accurate payments and revalue our currency especially the kobo Availability of robust infrastructure which is perceived to be a huge constraint can sustain the policy Cash less Nigeria would be generally inclusive if adequate awareness is systematically engineered in order for all stakeholders to fully participate Hence it was therefore recommended among others that infrastructures should be improved upon to ensure easy operation of the policy in

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24330 (2016-05-01)
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  • Factors Considered in Dividend Payout Decisions – The Case For Listed Companies in Kenya | Njuguna | Research Journal of Finance and Accounting
    To most investors the value of an investment is assessed primarily on the basis of returns received usually in form of dividend and interest Thus a firm s dividend decision carries significant information value to investors On the other hand the expanding investment market in Kenya has placed an increased challenge on managers to accumulate sufficient funds for growth This situation has further limited managers discretion on the dividend payment A balance between the various competing interests is critical for sustainable growth of a firm Considering that quoted companies in Kenya enjoy public trust and investor confidence due to the stringent governance and reporting requirements which in most cases are reflected in the positive earnings and growth that they generate for their shareholders it would be useful to study the key factors that drive their dividend policies These considerations may be replicated in other firms and sectors so that they too may achieve sustainable growth while addressing the needs of their diversified investors This study therefore seeks to examine the factors considered by management of quoted companies in Kenya in determining the dividend payout ratios The study goes further to assess whether the ranking of these factors is influenced by the nature of industry size and age of a company The research is exploratory in nature and adopts a survey approach For this purpose primary data is obtained through a questionnaire administered on the management of the companies while secondary data is obtained from published financial statements over an eight year period from January 1998 to December 2005 The results indicate that the current and future profitability of a company the cash flow position the financing requirements and the availability of profitable investments in that order are the main considerations in the dividend payout decision of a firm On the

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24331 (2016-05-01)
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