40 articles in this issue
Sanderson Abel,Learnmore Mutandwa,Pierre Le Roux
The role of financial inclusion in the economic and financial discourse has gained a lot of interest both among academia and practitioners. The discussion has further received attention from development partners such as the World Bank, International Monet... see more
Obeid Ahmed Obeid,Amna Abdelnur
The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires were... see more
Badreldin Mohamed Ahmed Abdulrahman,Abuzar Yousef Ali Ahmed,Abderhim Elshazali Yahia Abdellah
This Study forecasted the inflation rates in Sudan. Annual time series data for the period 1970-2016 has been used in the analysis, by using Box-Jenkins method and ARIMA model. Data were obtained from Central Bureau of Statistics in Sudan. The results sho... see more
Jonathan E. Ogbuabor,Anthony Orji,Charles N. Anumudu,Josaphat U. Onwumere,Charles O. Manasseh
The benefits of industrialization in employment generation, poverty reduction, improved living standard, improved economic growth and development, balance of payment stability, self-reliance, stimulation of other sectors of the economy, and development of... see more
Nguyen Tran Thai Ha,Phan Gia Quyen
The study analyses the impact of funding liquidity risk on risk-taking behaviour of Vietnamese commercial banks from 2002 to 2016, using the systematic GMM estimation method. The main finding is that liquidity risk (represented by deposit ratio) has a neg... see more
Onder Buberkoku
This study examines the out-of-sample value-at-risk forecasting performance of the GARCH, FIGARCH, HYGARCH and FIAPARCH models for West Texas intermediate crude oil, Europe Brent crude oil, heating oil#2, propane and New York Harbour Conventional Gasoline... see more
Khaled Abdulwahab Alzeaideen,Sara Zakaria AL-Rawash
This study investigates the effect of different ownership structure - (Concentration, Foreign, and Institutional Ownership) - and corporate debt on audit quality of listed companies in Amman Stock Exchange. The research has four hypotheses. To test each h... see more
Roger Alejandro Banegas Rivero,Marco Alberto Núñez Ramírez,Sacnicté Valdez del Río
In this paper, we quantify the role of non-conventional monetary policy for Bolivia. The results suggest that changes in the real assets of the central bank show differentiated effects: contractive policy has more negative and significant effects on the r... see more
Rachappa Shette,Sudershan Kuntluru
The present study examines the readability of IPO prospectus in relation to short-term earnings performance and long-term earnings surprise. In this study, Fog Index is the measure of IPO prospectus readability. Cross-sectional regression models are appli... see more
Niluthpaul Sarker,Shamsun Nahar
The study investigates the stress test report of the banks to assess the vulnerability of the banking sector as a whole on extreme but plausible shock scenarios. The regulatory pressure and extreme market competition bound the banking sector to assess the... see more
Sanderson Abel,Pierre Le Roux,Learnmore Mutandwa
The study investigates the effect of competition on bank stability in the Zimbabwean banking sector. After encountering episodes of bank failures, which altered the competitive landscape and episodes of high non-performing loans which contributed to banki... see more
Mursal Harahap,Bonar M. Sinaga,Adler H. Manurung,Tubagus Nur Ahmad Maulana
Taxes are the major source of state revenue for financing government expenditures. Tax revenues are influenced by government policies and macroeconomic variables. This study aims to analyze the impact of macroeconomic and policy changes on tax revenue and... see more
Walid Ali Albashir,Yuserrie Zainuddin,Shrikant Krupasindhu Panigrahi
The purpose of this paper is to identify key factors affecting acceptance level of Islamic banking customers in Libya. Despite of growth of Islamic banking all over the world, it is still underdeveloped financial sector in Libya. Libyan customers are unaw... see more
Suhel Suhel,Imam Asngari,Mardalena Mardalena,Sri Andaiyani
This paper studies factors determining small-medium enterprises (SMEs) financing and calculates economies of scale in sharia banking industry. To that end, we use monthly data from 2012.1 to 2017.6. The methodology used in this paper is multip... see more
Taufik Taufik,Tertiarto Wahyudi,Agung Putra Raneo,Muizzuddin Muizzuddin,Mohamad Adam
The purpose of this research was to know whether traditional accounting i.e. return on asset and economic value added mediated the relationship between corporate governance and firm value of Indonesian state-owned enterprises at Indonesian stock exchange ... see more
Fouzan Alqaisi
Key aspects of the global financial crisis (GFC) need to be uncovered and comprehended further in order to investigate its impact on the wider globalfinancial systems. The paper evaluates the impacts on the Jordanian banking sector since the financial mar... see more
Sana Naseem
This study deals with rising prices in Saudi Arabia from 2000 to 2016. Inflation in an open economy can be influenced by both domestic and global factors. The aim of the paper is to examine macroeconomics determinants of inflation in Saudi Arabia. &... see more
Joseph I. Amuka,Fredrick O. Asogwa,Collins C. Ugwu,Kelvin C. Ugwu
Criticisms trailed Cobb-Douglass production model and its constant returns to Scale assumption after its application in America Economy in 1927. Studies using restricted least squares approach to validate the model have produced different results in diffe... see more
Iman Widhiyanto,Nunung Nuryartono,Harianto Harianto,Hermanto Siregar
The government of Indonesia has been rolling out the Food Security and Energy Credit (KKP-E) with interest rate subsidy since 2008 for the people who have no access to banking but have a feasible business. This study aims (1) to analyze the level and infl... see more
Noor Sembiring
This study aims to (1) Know the influence of good relationships of customers, product attributes, and uniqueness of resources to shift values in the textile industry in West Java. (2) Knowing the influence of good relationships of customers, product attri... see more
Munira Begum,Mohammad Salahuddin,Mamta Chowdhury,Abu N. M. Wahid
Due to mixed empirical findings, FDI-growth nexus is still an issue of debate. This paper estimates the long-run association between FDI and economic growth for Bangladesh using time series data for the period 1985-2014. Results from Dynamic Ordinary Leas... see more
Jonathan E. Ogbuabor,Anthony Orji,Charles O. Manasseh,Cynthia A. Nwosu
Industrializing Nigeria requires steady and affordable energy supply and distribution. Hence, this paper examined Nigeria’s petrol market for evidence of consumers paying above the government approved prices and for evidence of asymmetric response of reta... see more
Farhan Ahmed,Neha Advani,Sahabia Kanwal
This paper means to inspect the relationship between Price earning (P/E) ratio as a proxy of earning management and dividend payout proportion. This paper utilizes multivariate analysis using 10 years annual data from 2006 to 2016. It delivers new confirm... see more
Ziad Abdel Halim Al-Theebeh,Ibraheem N. M. Jodeh,Hasan Tawfiq Mahmood,Hazem Khaled
The objective of this study was to identify the effect of the voluntary accounting disclosure in the financial reports on the rationalization of the decisions of investors in the industrial companies listed In the Amman Stock Exchange, and to identify the... see more
Anita Mirchandani,Namrata Gupta
The purpose of this study is to analyze the intervening role of corporate governance in determining the impact of ownership structure on the performance of banks. A self-administered questionnaire has been used to collect the data. Descriptive Statistics,... see more
Hani El-chaarani,Nashwa Shaker Ragab
The research aims to empirically test the impacts of political crisis and economic recession during 2010-2015 on the performance and financial behavior of Islamic and conventional banks in the Middle East region. The period of the study (2010-2015) is div... see more
Litafira Syahadiyanti,Apol Pribadi Subriadi
Payment system is a system related to the transfer of the amount of money from one part to anotherpart. The use of online financial transactions is the implementation of technology in the paymentsystem to be faster, precise and accurate. In fact, online t... see more
Prince Chukwuneme Enwereji,Marius Potgieter
Payment for municipal services by residents in municipalities of the North West province is a challenging issue as consumer debt keeps on accumulating despite measures taken by the municipal role players to curb escalating accruals. The purpose of this st... see more
Biraj Kumar Mohanty,Raveesh Krishnankutty
Banking Sector in India plays a crucial role in the development of the country. Being a major constituent of the economy, banks have their own promises and challenges. While banks have the onus of providing funds to the growing economy, they face a daunti... see more
Rachel Nishimwe-Niyimbanira
Poverty has remained topical in international development policy efforts, particularly in the developing world. It is much more topical in the South Africa context due to the legacy left by the apartheid system. Keeping in mind the history of South Africa... see more
Nayef Al-Shammari,Shaha Al-Obaid
This study examines the influence of the 2008 global financial crisis on trade flows between Kuwait and its main trading partners. Data sample covers the period from 1990 to 2012. In this study, estimates are tested using, fixed and random effects specifi... see more
Tobechi F. Agbanike,Kevin O. Onwuka,Michael O. Enyoghasim,Solomon S. Ikuemonisan,H. O. R. Ogwuru,Augustine C. Osigwe
Using a unique sector-level bank lending and output data sets on the Nigerian economy over the period 1981 to 2014, we examine the impact of bank lending on economic growth, specifically to ascertain whether different sector-level bank lending impact on N... see more
Khadidja Khaldi,Amina Hamdouni
The present research uses mathematical analysis instruments for a comparative study between the Islamic financing system and the Ribaoui financing system usually called the classical financing scheme. The former system deals with contracts based on variab... see more
Jawaid Ahmed Qureshi,Muhammad Waqas Waqas,Shahid Qureshi
Pakistan opened its gates for foreign direct investment (FDI) in 1970s. The power sector was regulated by government itself. Considering public sector limitations and energy shortfall, later in 1994, Pakistan allowed independent power producers (IPPs) to ... see more
Oluwafadekemi Aero,Adeyemi A. Ogundipe
This study investigates the effects of fiscal deficits on Nigeria economic growth from 1981-2014. The study established an optimal fiscal deficit level using the Threshold Autoregressive (TAR) model. The empirical analysis supported the existence of a sig... see more
Shailender Singh,Amar Singh
The purpose of this study is to investigate the relationship between capital structure and firm’s financial performance by using five years data from 2011 to 2016 of Taiwan exchange listed companies. The data has been analyzed by using descriptive statist... see more
Ayamba Emmanuel Caesar,Chen HaiBo,Thomas Bilaliib Udimal,Andrew Osei-Agyemang
This paper examines the causality between foreign direct investment, growth of output indicators and gross domestic product in China between 1995-2016 using Granger causality test based on the vector error correction model. In contemporary times, attentio... see more
Frode Kjærland,Maria Meland,Are Oust,Vilde Øyen
The purpose of this study is to uncover factors that explain Bitcoin’s price fluctuations. The price of the cryptocurrency Bitcoin is volatile and has increased from zero in 2009 to more than 19500 USD in December 2017. To explain the price movements we h... see more
Arafat Mansoor Al-raeai,Zairy Zainol,Ahmad Khilmy bin Abdul Rahim
Macroeconomic factors are regional or national economic factors which externally impact the financial strategies of governments and corporations, including debt financing decisions. The literature related to the financial management acknowledges the signi... see more
E. Chuke Nwude,K. Onochie Offor,Sergius N. Udeh
This study examines the determinants of broad money demand and its stability in Nigeria over the quarterly period 1991:Q1 to 2014:Q4. With OLS and other statistical methods the results indicate that a long-run relationship exists between the real broad mo... see more