Finance

49 Items

Revenue Diversification, Capital Budgeting Practices and Financial Sustainability: The Moderating Role of Sustainability Audits

Marwa Nyahende Kesanta, Dr. Victoria Makuya, Dr. Athuman Makona
  • Abstract 369  
  • PDF: 370  
  • pages:40-69

The Effects of Accounting Language and Staff Capacity on Local Government Authorities’ Financial Reporting Quality

Charles K Matekele, Cosmas S. Mbogela, Chirongo M. Keregero
  • Abstract 3777  
  • PDF: 2986  
  • pages:98-118

Accounting Conservatism as a Protective Mechanism

Exploring Its Impact on the Relationship Between Financial Decisions and Likelihood of Financial Distress among Listed Firms in Kenya

Rodgers Maiyo, Josephat Cheboi, Dr. Patrick Limo
  • Abstract 2124  
  • PDF: 2358  
  • pages:36-58

Tax Service Quality, Trust in Government and Tax Compliance among Small and Medium Enterprises in North Rift Economic Bloc

Amos Kiptum, Dr. Collins Kapkiyai, Dr. Daniel Kirui
  • Abstract 1951  
  • PDF: 1302  
  • pages:170-185

Effect of Longevity on Economic Growth, Accounting for Variability in Demographic Transition: Evidence for Pakistan using ARDL Bounds Testing Approach

Dr. Muhammad Mudasser, Dr. Emmanuel K. Yiridoe
  • Abstract 3790  
  • PDF: 669  
  • pages:83-100

Impact of Ownership Structure and Corporate Governance on Earning Management

Empirical Findings from Listed Firms on the Pakistan Stock Exchange

Babar Bashir, Muhammad Rashid, Zeeshan Bashir
  • Abstract 2179  
  • PDF: 1860  
  • pages:1-20

Tobin-Q, Liquidity and Momentum risk-premia: A Demonstration of Weighted Least Squares Regression Approach

Mohammad Azam
  • Abstract 766  
  • PDF: 582  
  • pages:98-122

Corporate Tax Avoidance and the Cost of Debt Capital of Listed Manufacturing Companies in Nigeria

Halima Abdullahi Baba, Prof. Muhammad Liman Muhammad
  • Abstract 1131  
  • PDF: 790  
  • pages:74-83

A Review of Machine Learning Applications for Credit Card Fraud Detection with A Case study

Zahra Faraji
  • Abstract 7862  
  • PDF: 5621  
  • pages:49-59

On Exports and Economic Growth: Revisiting Export-Led Growth Hypothesis Including North-South Divide

Dr. Suraj Sharma
  • Abstract 2075  
  • PDF: 1178  
  • pages:31-48

Impact of Corporate Governance on Financial Returns of Indian Listed Companies

Dr. Sanjeeb Kumar Dey, Debabrata Sharma
  • Abstract 1189  
  • PDF: 975  
  • pages:88-99

Free Cash Flow and Investment Efficiency of Listed Manufacturing Companies in Nigeria

Aliyu Sulaiman Kantudu, Abubakar Sadiq Umar
  • Abstract 1403  
  • PDF: 1214  
  • pages:77-88

Segmenting Investors on their Biases Manifested in Investment Decision-Making by Individual Investors

Afreen Fatima, Jitendra Kumar Sharma
  • Abstract 1817  
  • PDF: 1373  
  • pages:16-32

A longitudinal Perspective on Efficiency of Airlines in Europe and the U.S

Minh-Anh Nguyen Thi
  • Abstract 961  
  • PDF: 755  
  • pages:11-24

Appraising Public Value in the Public Sector: Re-evaluation of the Strategic Triangle

Malang B.S. Bojang
  • Abstract 3942  
  • PDF: 2543  
  • pages:1-10

Pakistan’s Infrastructure Capital-Growth Analysis

Muhammad Ahmad Mazher, Prof. Dr. Jauhari Dahalan
  • Abstract 1055  
  • PDF: 834  
  • pages:1-12

Management of Exchange Rate Risk in SMEs

Reflections on Exchange Rate Pass-through and Hedging of Currency Risk

Imtiaz Badshah, Trond-Arne Borgersen
  • Abstract 2551  
  • PDF: 1328  
  • pages:35-49

Does Structural Power Matter? Board Attributes and Firm Performance

Moderated by CEO Duality

Fiona Jepkosgei Korir, Joel K. Tenai
  • Abstract 1264  
  • PDF: 1041  
  • pages:54-64

Evaluating the Heterogeneous Effect of Firm Risk on Firm Value

Thi Hong Nhung Nguyen
  • Abstract 1133  
  • PDF: 801  
  • pages:24-32

A System Dynamics Model Of Exchange Rate Determination And Forecasting

Aima Khan
  • Abstract 1885  
  • PDF: 1352  
  • pages:44-55

Scale and Skill in Mutual Fund Management: Evidence from Norway

Markus Snøve Høiberg
  • Abstract 1310  
  • PDF: 954  
  • pages:1-20

Empirical Evidence of Co-Movement between the Canadian CDS, Stock Market And TSX 60 Volatility Index

A Wavelet Approach

Ramzan Ali, Usman Ullah Butt, Muhammad Musa Khan, Muhammad Shaheer, Farhan Abbas Zaidi
  • Abstract 1614  
  • PDF: 893  
  • pages:51-64

Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya

Collins Kapkiyai, Josephat Cheboi, Joyce Komen
  • Abstract 2543  
  • PDF: 1687  
  • pages:31-44

Do Bank Size Moderate Relationship between Banks’ Portfolio Diversification and Financial Performance of Commercial Banks in Kenya?

Stephen Githaiga Ngware, Tobias Olweny, Willy Muturi
  • Abstract 2070  
  • PDF: 1676  
  • pages:14-30

The Role of Ownership Concentration and Dividend Policy on Firm Performance

Evidence from an Emerging Market of Pakistan

Sadia Murtaza, Ahmad Noor-Ud-Din, Amel Aguir, Saadia Batool
  • Abstract 2882  
  • PDF: 1671  
  • pages:1-13

Structural Breaks and Volatility Spillover in South Asian Economies

Hafiz Rauf Iqbal, Syed Kashif Saeed, Syed Zulfiqar Ali Shah
  • Abstract 1146  
  • PDF: 866  
  • pages:64-77

Does Demutualization Spur Liquidity?

Farman Ali, Man Wang, Imran Ali, Syed Tauseef ALi
  • Abstract 1242  
  • PDF: 999  
  • pages:15-26

The Relationship between Real Earnings Management and Cost Behavior

Bismark Yiadom Boakye, Francis Atiso, Elvis Koranteng
  • Abstract 6950  
  • PDF: 6163  
  • pages:65-77

Effect of Ownership Structure on Corporate Diversification of Listed Firms in Kenya

The Moderating Role of Capital Structure

Peninah Jepkogei Tanui, Dr. Josephat Cheboi Yegon, Dr. Ronald Bonuke
  • Abstract 1764  
  • PDF: 1302  
  • pages:29-46

The Moderating Effect of Institutional Ownership on Intellectual Capital and Financial Performance of Listed Conglomerates

Isah Umar Kibiya, Bilyaminu Shittu Aminu, Khadija Salihu Abubakar
  • Abstract 2051  
  • PDF: 1535  
  • pages:20-28

Role of Credit Information Sharing and the Funding Cost of Banks

Evidence from the Top Ten “AA Rating” Commercial Banks of Pakistan

Ramzan Ali, Sami Ullah Butt, Zahir Zahid Butt, Shahid Manzoor Shah, Fiaz Ahmad Sulehri
  • Abstract 1297  
  • PDF: 928  
  • pages:88-95

The Moderating Role of Intellectual Capital between Relationship of Bank Specific Factors and Credit Risk of Islamic Banks

Evidence from Pakistan

Muhammad Nawaz, Dr. Alias Mat Nor, Dr. Habibah Tolos
  • Abstract 1477  
  • PDF: 1038  
  • pages:79-87

The Relationship between Ownership Structure and Capital Structure

Evidence from Chemical Sector of Pakistan

Sadia Murtaza, Irsa Azam
  • Abstract 3187  
  • PDF: 2265  
  • pages:51-64

Do Boards Determine Integrated Reporting in Nigerian Listed Oil and Gas Firms?

Teryima Orshi, Prof. K.I. Dandago, Rehanet Isa
  • Abstract 1715  
  • PDF: 1063  
  • pages:35-50

Do Non-Traditional Income, Size, and Growth Affect the Performance of the Banks?

Evidence from the Big Three Countries of South Asia

Ramzan Ali, Zahir Zahid Butt, Sami Ullah Butt
  • Abstract 1286  
  • PDF: 953  
  • pages:58-66

The Impact of Regulatory Capital on Risk Taking By Pakistani Banks

An Empirical Study

Muhammad Sajjad Hussain, Dr. Muhammad Muhaizam Musa, Dr. Abdelnaser Omran
  • Abstract 2072  
  • PDF: 1527  
  • pages:94-103

Sharī‘ah Analysis of Acquisition of House Financing Portfolio

A Case Study of Bank Islami and Citi Bank Pakistan

Muhammad Asghar Shahzad, Syed Kashif Saeed, Asim Ehsan
  • Abstract 1304  
  • PDF: 1331  
  • pages:83-93

What Determines Bond Market Development? New Theoretical Insights

Ameenullah Aman, Asmadi Mohamed Naim, Mohamad Yazid Isa
  • Abstract 1940  
  • PDF: 1352  
  • pages:99-106

Compliance of Financial Statements of Islamic Banks of Pakistan with AAOIFI Guidelines in General Presentation and Disclosure

Asim Ehsan, Syed Kashif Saeed, Muhammad Asghar Shahzad, Hafiz Rauf Iqbal
  • Abstract 1607  
  • PDF: 1167  
  • pages:12-21

Idea of Collateral and Guarantor in Islamic Bank Financing

Idris Yahaya Adamu
  • Abstract 1886  
  • PDF: 2610  
  • pages:49-57

Effect of Dividend Policy on Firm’s Performance: A Case Study of Cement Sector of Pakistan

Abdur Rahman
  • Abstract 3663  
  • PDF: 2585  
  • pages:6-15

Bitcoin and its Legality from Shariah Point of View

Yusuf Sani Abubakar, Ahmad Faosiy Ogunbado, Mpawenimana Abdallah Saidi
  • Abstract 5894  
  • PDF: 6302  
  • pages:13-21

Post-Merger Corporate Performance: A Case of NIB Bank Pakistan.

Fareeha Batool, Misaal Naeem
  • Abstract 1249  
  • PDF: 936  
  • pages:1-12

Increasing Trend of Mergers and its Impact on the Bottom Line

Evidence from Pakistan’s Banking Sector

Muzzamil Hussain, Muhammad Mubeen
  • Abstract 958  
  • PDF: 652  
  • pages:48-58

An Econometric Analysis of Causality between Poverty and Crises in Northern Nigeria

Musa Abdullahi Sakanko
  • Abstract 2019  
  • PDF: 606  
  • pages:79-95

Impact of Financial Leverage on Firm Performance

Textile Composite Companies of Pakistan

Umer Iqbal, Muhammad Usman
  • Abstract 11459  
  • PDF: 11199  
  • pages:70-78

Does Involvement of Military Government Affects FDI Inflow in Pakistan?

Ghullam Mustafa Mir, Muzzamil Hussain
  • Abstract 994  
  • PDF: 699  
  • pages:61-69

Technical Efficiency for Tea Smallholder Farmers under UTZ Certification System in Sri Lanka: A Stochastic Frontier Approach

Hunuwala Malawarage Suranjan Priyanath, S.P. Premaratne, Amina Yoosuf, D. Maurice
  • Abstract 1897  
  • PDF: 716  
  • pages:1-19

Capital Structure Dynamics and Bank Affiliation of Business Groups

Evidence from Pakistan

Qamar Uz Zaman Malik
  • Abstract 1077  
  • PDF: 672  
  • pages:22-37