A Study on Cost of Capital

Cost of capital which is used as a financial standard plays a crucial role in capital budgeting decisions. It is the discount rate applied for evaluating the desirability of investment projects. An investment . . .

View Abstract

Ravi Thirumalaisamy
Pages : 1-11
Volume 4 , Issue 1
Download
The Impact of UAE financial Markets Returns on Jordan Financial Market Returns

This paper inspects the impact of United Arab Emirates financial markets returns on Jordan financial market returns. The period of research will be from January 2004 till December 2013, the data will consist . . .

View Abstract

Marwan A. Al-Nahleh
Pages : 12-26
Volume 4 , Issue 1
Download
Performance of Islamic Banks across the World: An Empirical Analysis over the Period 2001-2008

Our study analyzes cost efficiency of Islamic and conventional banks drawing on a sample of 233 banks in 17 countries from Africa, Asia, Europe and Middle East, over the period 2001-2008. We found an efficiency . . .

View Abstract

Sandrine Kablan, Ouidad Yousfi
Pages : 27-46
Volume 4 , Issue 1
Download
The Effect of Nominal and Real Reporting Difference in Predicting Cash Flows of Companies in Tehran Stock Exchange

One main goal of an accounting system is providing on time, reliable and relevant information for the users of those information. Traditional basis of accounting for information provision is using historical . . .

View Abstract

S. Toosi, M.H. Karbalai, H. Parsian, A. Shams Koloukhi
Pages : 47-52
Volume 4 , Issue 1
Download
Accounting Information Management and Performance of Small Business Enterprises in Mbale Municipality

The study sought to establish the relationship between accounting information management and performance of Small Business Enterprises (SBEs) in Mbale municipality. A cross sectional and co-relational . . .

View Abstract

Eric Mabonga, Maena Daniel
Pages : 53-58
Volume 4 , Issue 1
Download
The Benefit of International Equity Diversification: The ‘1/N’ Diversification Rule

This paper studies the international portfolio diversification benefits across time in equity investing using the „1/N‟ diversification rule. Equity returns from 70 countries are used, including developed, . . .

View Abstract

Ons Bouslama, Olfa Ben Ouda
Pages : 59-68
Volume 4 , Issue 1
Download
Paucity of Funds and Small Scale Businesses in Rural Areas: Evidence from Oyo State of Nigeria

Small scale businesses occupy a place of pride in virtually every country of the world. They have been recognized to be the main engine of economic growth in developing economies like Nigeria. Despite . . .

View Abstract

Ayodele Thomas D., Alabi Raphael Oladele
Pages : 69-77
Volume 4 , Issue 2
Download
The Impact of XBRL on Financial Reporting: A Conceptual Analysis

As changes in technology and evolution in economy continues across the globe, the requirements of financial reporting have severally been adjusted to satisfy the varying need of corporate stakeholders. . . .

View Abstract

Chima Emmanuel Ib, Ibikunle Jide, Ahmed A. Zik-Rullahi
Pages : 78-85
Volume 4 , Issue 2
Download
Corporate Board Attributes And Agency Cost: Evidence From Listed Companies In Ghana

Using a penal data approach, we aim at finding evidence whether board attributes affect agency cost of listed non-financial companies from 2005-2013 in Ghana. In this paper, concentration was on board . . .

View Abstract

Peter Kwame Kuutol, Ebenezer Badu Agyemang
Pages : 86-96
Volume 4 , Issue 2
Download
Do Firms’ Financial Constraint Can Be Identified By Their Investment-Cash Flow Sensitivity?

In this report, the relationship of financial constraints and the investment cash flow sensitivity is observed by taking the German firms as samples and the main focus is to find out whether the relationship . . .

View Abstract

Sultana Shahida Abedin
Pages : 97-115
Volume 4 , Issue 2
Download
Research of Risk Measure for the CSI 300 Index Futures

The CSI 300 stock index futures are the first financial futures in China; it is also one of the effective hedging tools for investors in stock market. Effective management for risk of the CSI 300 stock . . .

View Abstract

Qian Zhang
Pages : 116-122
Volume 4 , Issue 2
Download
Determinants of Macedonian Banks Efficiency

The purpose of this paper is to determinate the influence of risk management on efficiency of Macedonian banks. A regression models have been created where technical, pure technical and scale efficiency . . .

View Abstract

Vesna Micajkova
Pages : 123-130
Volume 4 , Issue 2
Download
Opinion Leadership and Marketing of Life Assurance in Selected Insurance Firms in Nigeria

Marketing of life assurance policies in a slow-paced moving Nigerian economy, and a sector almost ravaged by negative perception and poor consumer attitude, has over the years pose onerous task to insurance . . .

View Abstract

Francis Aniefiok Bassey, John Nsikan Efiok, Okon, Saviour Sylvester, Inegbedion Daniel Osemudiamen
Pages : 131-141
Volume 4 , Issue 3
Download
Risk Management at Ahli Bank, Sultanate of Oman

The financial crisis made glaring revelations about the inherent weakness of financial institutions regarding their risk governance and risk management. This has created a need in the financial institutions . . .

View Abstract

Jaya Sangeetha
Pages : 142-146
Volume 4 , Issue 3
Download
The Impact of Auditing in Controlling Fraud and Other Financial Irregularities

Fraud in the Nigerian Banking Industry before the recent merger, acquisition and recapitalization efforts was at alarming rate. It has caused many banks to collapse, and many investors and depositors funds . . .

View Abstract

Lawal Babatunde Akeem
Pages : 147-164
Volume 4 , Issue 3
Download
The Impact of Packet Size on FMCG Products of Pakistan: Wholesaler & Retailer Perspective

A question arise, is there any impact of different packet sizes on consumer buying pattern. The study is focus on retailers and wholesaler perspective in Pakistan context. There are 75 respondents were . . .

View Abstract

Mohsin Hassan Alvi
Pages : 165-169
Volume 4 , Issue 3
Download
Using Index for Predicting Banking Crisis in Asian Countries

This study aims to develop predictive models of the banking crisis in Asia by utilizing methods of measurement indices in the banking crisis. The CD index is used as a measure of the crisis which includes . . .

View Abstract

Musdholifah
Pages : 170-183
Volume 4 , Issue 3
Download
Development of a Prediction Model of Failure in Tunisian Companies: Comparison between Logistic Regression and Support Vector Machines

In this study, we try to develop a model for predicting corporate default based on a logistic regression (logit) and a support vector machine (SVM). The two models are applied to the Tunisian cases. Our . . .

View Abstract

Fayçal Mraihi, Inane Kanzari, Mohamed Tahar Rajhi
Pages : 184-205
Volume 4 , Issue 3
Download
Participation in the Tontine: Profiles and Determinants, Microeconometric Analysis Applied to Moroccan Data

In Morocco, the banking rates remain generally at unsatisfactory levels, with the exclusion of a large part of population from the formal financial systems due to purely religious reasons as well as its . . .

View Abstract

Aomar Ibourk
Pages : 206-214
Volume 4 , Issue 4
Download
An Analysis of the Relationship between Information Asymmetry and Cost of Capital

The purpose of the present study is to examine the relationship between information asymmetry and cost of capital in firms listed in Tehran stock exchange .to measure information asymmetry , the difference . . .

View Abstract

Hashem Valipour, Behzad Dadou
Pages : 215-227
Volume 4 , Issue 4
Download
Impact of Financial Leverage on Firm’s Investment in Listed Hotels and Travels Companies in Sri Lanka

Leverage is a technique magnifies gain and loss. High leverage may be beneficial in boom periods; it may cause serious cash flow problems in recessionary periods. So this research study examines the . . .

View Abstract

M. Tharshiga, T. Velnamby
Pages : 228-234
Volume 4 , Issue 4
Download
Analyzing the Effect of Dual Long Memory Process in Forecasting Agricultural Prices in Different Markets of India

The potential presence of long memory (LM) properties in mean and volatility of the spot price of wheat and mustard in different markets of India has been investigated. The findings revealed the evidence . . .

View Abstract

Ranjit Kumar Paul, Bishal Gurung, Sandipan Samanta
Pages : 235-249
Volume 4 , Issue 4
Download
Impact of Forensic Accounting on Fraud Reduction in the Nigerian Banking Sector

Fraud has become a maggot that has eating deep into the fabric of the financial sector of the Nigerian economy. Testing the influence of forensic accounting in Nigeria commercial bank, we enable us to . . .

View Abstract

M. O. Oladejo, Yinus Oluwaseun
Pages : 250-257
Volume 4 , Issue 4
Download
The Impacts of Financial Crisis on Pakistan Economy: An Empirical Approach

Financial crisis is an economic situation in which the economy of a country faces some unanticipated downturn or recession, price fluctuations, current account deficits and uncertainty on foreign sector. . . .

View Abstract

Khalid Mughal, Irfan Khan, Farhat Usman
Pages : 258-269
Volume 4 , Issue 5
Download
Appraisal of Mega-Accounting and Reporting on Manufacturing Companies in Nigeria

The paper assess the Appraisal of Mega-Accounting and Reporting on manufacturing companies in Nigeria. Data were collected from both primary and secondary sources. The questionnaires were distributed to . . .

View Abstract

Azubike Onuora Oraka, T. O. Okegbe
Pages : 270-277
Volume 4 , Issue 5
Download
The Extent of Competition and Its Impact on Bank Efficiency: Case of the Tunisian Commercial Banks

The increasing of banking competition has pushed worldwide banks to improve their resource allocations in order to become more competitive and efficient. The purpose of this article is to measure the level . . .

View Abstract

Mongi Gharsellaoui
Pages : 278-290
Volume 4 , Issue 5
Download
Credit Evaluation of Accepted Companies in Tehran Stock Exchange Using Topsis-Fuzzy Technique

The lack of having a proper tool for evaluating companies’ ability in paying debts is a reason which creates problem for managing credit risk. This study introduces Topsis technique for evaluating the . . .

View Abstract

Ahmadreza Maserat, Hamed haghtalab, Amir Shams Koloukhi, Hosein Parsian
Pages : 291-297
Volume 4 , Issue 5
Download
Investigating the Effect of Government Ownership on Return on Asset and Economic Value Added in Listed Companies of Tehran Stock Exchange (TSE)

Formerly, government economy was preferred to non-government economy. However, due to the occurrence of problems such as excessive bureaucracy, poor management system, the lack of a proper assessment system . . .

View Abstract

Ali Taghavi Moghaddam, Sayeed Javad Habib Zadeh Baygi, Misam Vahediyan
Pages : 298-311
Volume 4 , Issue 5
Download
Macroeconomics Variables and Stock Market Performance in Nigeria

This study was motivated by the fact that macroeconomic variables could exert stocks on share returns and influence investors, investment digression which could be a motivation to investigate the relation . . .

View Abstract

Gibson L.K. Daasi, Favour Amarachi Dimoji, Alobari Collins, Zukbee Sira
Pages : 312-317
Volume 4 , Issue 5
Download
Corporate Governance and Effective Bank Performance in Nigeria

Between 2000 and 2009, the Nigerian banking industry experienced significance restructuring and intervention by the monetary authority among which is the introduction of corporate governance. This paper . . .

View Abstract

Gibson L.K. Daasi, Favour Amarachi Dimoji, Alobari Collins, Zukbee Sira
Pages : 318-323
Volume 4 , Issue 5
Download
Impact of Corporate Governance Mechanisms and Banks Performance: Ghana’s Position

Corporate governance has become a global issue and continuously gain urgent attention due to corporate scandals and failure in contemporary times. This study examines the impact of corporate governance . . .

View Abstract

Frimpong Stephen, George Ohene Djan, Jonas Bawuah, Osman Babamu Halidu, Peter Kwame Kuutol
Pages : 324-335
Volume 4 , Issue 5
Download
Real Exchange Rate Volatility and Foreign Direct Investment Inflows: The Ghanaian Experience

Foreign Direct Investment (FDI) has played a critical role in the economic growth and development of many countries. This critical role has motivated studies to investigate the sources or causes of FDI . . .

View Abstract

Osei-Fosu, Baba Insah Anthony, Ofori-Boateng Kenneth
Pages : 336-344
Volume 4 , Issue 6
Download
An Empirical Investigation into Determinants of Shareholders Value Creation among Banks in Nigeria

This paper empirically investigates the determinants of shareholder value creation among quoted banks in Nigeria. Some Banks in Nigeria were growing big in value and size and also attracting investors . . .

View Abstract

Ya’u M. Damagum, Abdulrasheed Balogun, Emmanuel Ib Chima
Pages : 345-353
Volume 4 , Issue 6
Download
Factors Influencing the Financial Performance of Non-Life Insurance Companies of Pakistan

Today insurance industry is being built-in into vast pecuniary sector and it acts as a vital sector for Pakistan’s economy. To maximize the wealth of owners is one of the key objectives of management . . .

View Abstract

Umair Saeed, Nouman Khurram
Pages : 354-361
Volume 4 , Issue 6
Download
Bootstrap for Value at Risk Prediction

We evaluate the predictive performance of a variety of value-at-risk (VaR) models for a portfolio consisting of five assets. Traditional VaR models such as historical simulation with bootstrap and filtered . . .

View Abstract

Meriem Rjiba, Michail Tsagris, Hedi Mhalla
Pages : 362-371
Volume 4 , Issue 6
Download
Managing Inflation in Nigeria: Challenges and Prospects

There appears to be a consensus that macroeconomic stability defined as low inflation is negatively related to economic growth. Hence, rapid output growth and low inflation are the most common objectives . . .

View Abstract

Anochie Uzoma C., Ude Damian Kalu, Opara Godstime I.
Pages : 372-386
Volume 4 , Issue 6
Download
The Gender Impact of Governance on the Financial Performance of the Listed Large Firms in Nigeria

This study investigates the importance of corporate governance to the performance of the firm and the implications of gender composition on the capital structure of Nigerian firms, using the panel data . . .

View Abstract

Felix Babatunde Dada, Ben Ukaegbu, Isaiah Oino
Pages : 387-395
Volume 4 , Issue 6
Download
Credit Risk Management and Profitability of Banks Listed on the Ghana Stock Exchange

This study analyzed the relationship between credit risk management and profitability of banks on the Ghana Stock Exchange (GSE). A secondary data in a panel form of 7 banks listed on the Ghana Stock Exchange . . .

View Abstract

John Kwaku Mensah Mawutor, Kezia Bortey, Bernardine Ansah, Faustina Osei- Frimpong, Worlanyo Kumassah
Pages : 396-406
Volume 4 , Issue 7
Download
Analysis of the Relationship between Profitability and Dividend Policy of Banks on the Ghana Stock Exchange

The relationship between dividends and earnings has long been a controversy to analyst and investors. In view of this phenomenon, dividend policy still remains an unresolved issue in contemporary corporate . . .

View Abstract

John Kwaku Mensah Mawutor, Embele Kemebradikemor
Pages : 407-417
Volume 4 , Issue 7
Download
Affected of Human Resource Value on Balance Sheet Adjusted

This study is one of few studies which try to find the affection of human resources value on balance sheet and tried to adjust it in order to increase disclosure. It found that human resources employed . . .

View Abstract

Abdullah Ibrahim Nazal
Pages : 418-424
Volume 4 , Issue 7
Download
Appraising the Credit Policy in the Private Sector Investment in the Nigerian Economy

The objectives of this study is appraising of credit policy in the private sector investment in Nigeria economic growth. Findings reveal the significant and positive impacts of domestic credit to private . . .

View Abstract

Anochie Uzoma C., Ude Damian Kalu, Anuforo Robert
Pages : 425-441
Volume 4 , Issue 7
Download
The Governance Framework for Banks in the UK

This paper discusses the regulatory and corporate governance framework for banks in the United Kingdom (UK). Prior to the 2008 Global Financial Crisis (GFC), there was a ‘tripartite’ regulatory system . . .

View Abstract

Asem Tahtamouni, Marwan Al Nahleh
Pages : 442-466
Volume 4 , Issue 7
Download
Financial Dualism, the Informal Sector and Economic Growth: An Econometric Investigation of the Nigerian Evidence

This study empirically examined the impact of the informal financial sector on economic growth in Nigeria from 1981-2013. The stationarity of the variables in the model were first tested via the Augmented . . .

View Abstract

Ebele P. Ifionu, Reginald C. Ibe
Pages : 467-478
Volume 4 , Issue 7
Download
Models Ability to Predict Bankruptcy Before it Happens

This study aimed to demonstrate the ability of Altman Models (z-score) in predicting and detecting financial difficulties that could lead to liquidation of commercial banks. In order to achieve the objectives . . .

View Abstract

Mashhour Hathloul Maharmah, Esraa Ali Khalil
Pages : 479-491
Volume 4 , Issue 7
Download


Style Selector
Oregional Skin
bootstrap business templates bootstrap business templates
Bootswatch Skins (11)
bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates

These are just examples and you can build your own color scheme in the backend.

Background Patterns
bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates bootstrap business templates