Journal of Finance and Accounting

Volume 7, Issue 5, September 2019

  • Investigation of IFRS16 Effect on the Airlines

    Jin Yu

    Issue: Volume 7, Issue 5, September 2019
    Pages: 132-135
    Received: 10 August 2019
    Accepted: 24 August 2019
    Published: 09 September 2019
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    Abstract: Under IAS17, operating leases can be reported in the notes of financial statements, so operating leases are not recognized in statements of financial position, and the lease payments are recognized as expenses and recorded in statements of profit and loss. Therefore, operating leases have the nature of off-balance sheet, and keeping operating lease... Show More
  • Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova

    Irina Golochalova

    Issue: Volume 7, Issue 5, September 2019
    Pages: 136-145
    Received: 11 August 2019
    Accepted: 05 September 2019
    Published: 19 September 2019
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    Abstract: Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. A... Show More
  • An Empirical Evaluation of Different Electronic Payment Channels in Nigeria

    Fidelis Onyemaechi Nedozi, Chris Ikponmwen Omoregie

    Issue: Volume 7, Issue 5, September 2019
    Pages: 146-152
    Received: 30 August 2019
    Accepted: 17 September 2019
    Published: 29 September 2019
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    This article belongs to the Special Issue Financial Inclusion , Accounting Perspectives and Development
    Abstract: Payments system plays a very crucial role in any economy, being the channel through which financial resources flow from one segment of the economy to the other. This study has tried to empirically evaluate the electronic-payment channels and their penetration level in Nigeria from 2012 to first quarter of 2019. The main research objective was to de... Show More
  • Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda

    Mbonigaba Celestin

    Issue: Volume 7, Issue 5, September 2019
    Pages: 153-160
    Received: 19 August 2019
    Accepted: 29 September 2019
    Published: 20 October 2019
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    This article belongs to the Special Issue Financial Inclusion , Accounting Perspectives and Development
    Abstract: The study entitled PAC practices and financial performance: Analysis of local administrative entities in Rwanda was about assessing the contribution of PAC in raising the financial standards of local entities in terms of performance. This study considered the objectives of assess the recommendations raised by PAC based OAG observations in study are... Show More
  • Audit Model Study of Professional Research Institutions in Power Grid Enterprise

    Zhao Baozhu

    Issue: Volume 7, Issue 5, September 2019
    Pages: 161-167
    Received: 20 September 2019
    Accepted: 12 October 2019
    Published: 23 October 2019
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    Abstract: Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the in... Show More
  • Obstacles and Problems Facing the Financing of Small and Medium Enterprises in KSA

    Osama Mohammed Elhassan

    Issue: Volume 7, Issue 5, September 2019
    Pages: 168-183
    Received: 17 February 2019
    Accepted: 17 September 2019
    Published: 26 October 2019
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    Abstract: The current study dealt with the obstacles and problems facing SMEs in the Kingdom of Saudi Arabia. The study followed the descriptive analytical approach and found that there are multiple problems facing these institutions, the most important of which are the lack of funding, availability and capacity of employees, weak demand, government regulati... Show More