Journal of Finance and Accounting

Volume 3, Issue 4, July 2015

  • The Effect of Real Estate Finance on the Financial Performance of Listed Commercial Banks in Kenya: A Panel Evidence

    Fredrick Onyango Odhiambo

    Issue: Volume 3, Issue 4, July 2015
    Pages: 61-68
    Received: 22 May 2015
    Accepted: 28 May 2015
    Published: 09 June 2015
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    Abstract: Over the years, real estate financing has been a preserve for mortgage financing companies. With time, commercial banks have started engaging in mortgage financing. With the rising non-performing loans among Kenyan banks, mortgages have seen as a safer bet to improve the loan portfolio performance. The study sought to investigate the effect of real... Show More
  • The Relationship Between Volatility and Predictability of Profit

    Yadollah Dakka, Malihe Rostami

    Issue: Volume 3, Issue 4, July 2015
    Pages: 69-76
    Received: 30 May 2015
    Accepted: 06 June 2015
    Published: 19 June 2015
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    Abstract: This article is discussed relationship between volatility and predictability of profit. This is clear that one purposes of accounting and preparing financial statements, provide useful information to facilitate decision-making. With financial reports is done predictability for organization’s performance future. Accounting profit forecasts as a fact... Show More
  • The Influence of Macro Economic Factors on Mortgage Market Growth in Kenya

    Ariemba Jared Mogaka, Kiweu Josephat Mboya, Riro George Kamau

    Issue: Volume 3, Issue 4, July 2015
    Pages: 77-85
    Received: 28 May 2015
    Accepted: 06 June 2015
    Published: 25 June 2015
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    Abstract: This study examines the influence of macro-economic variables on the growth of the mortgage market in Kenya. Panel data is collected for a 30 year period, from 1984 to 2013 on the outstanding Real Estate Loan Portfolio as the dependent variable and the macro-economic variables of Average Yearly Inflation Rate, Average Yearly GDP growth Rate, Averag... Show More
  • Macroeconomic and Firm Specific Determinants of Stock Returns: A Comparative Analysis of Stock Markets in Sri Lanka and in the United Kingdom

    L. M. C. S. Menike, P. M. Dunusinghe, A. Ranasinghe

    Issue: Volume 3, Issue 4, July 2015
    Pages: 86-96
    Received: 02 June 2015
    Accepted: 14 June 2015
    Published: 29 June 2015
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    Abstract: This paper examines the relationship between macroeconomic and firm-specific determinants of stock returns of Sri Lanka and United Kingdom (UK). Our results are based on the fixed effects regression models since those perform statistically better than the random effects and pooled OLS models for Sri Lankan data and the fitted one-way fixed effects ... Show More
  • The Game Between Accounting Oversight Entity and Enterprise Accounting Entity

    Qin Rui

    Issue: Volume 3, Issue 4, July 2015
    Pages: 97-102
    Received: 08 June 2015
    Accepted: 20 June 2015
    Published: 04 July 2015
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    Abstract: The object of study is the relationship of the game between Accounting Oversight Entity and Enterprise Accounting Entity. Using Nash Equilibrium Theory, the writer establishes the game mathematical model between Accounting Oversight Entity and Enterprise Accounting Entity. Besides, the optimal courses of action of Accounting Oversight Entity and En... Show More