International Journal of Accounting, Finance and Risk Management

Volume 4, Issue 1, March 2019

  • Effect of Unsecured Commercial Bank Loans on Financial Performance of Savings and Credit Co-Operative Societies in Kenya

    Everlyn Ninga Munene, James Muchiri Ndambiri, Stephen Muthii Wanjohi

    Issue: Volume 4, Issue 1, March 2019
    Pages: 1-14
    Received: 26 October 2018
    Accepted: 24 January 2019
    Published: 28 February 2019
    Abstract: Changes that occur in the co-operative sector affect the development of the country and the general welfare of the members. Given the increasing aggressiveness by commercial banks in Kenya to offer unsecured loans to both their clients and non-clients and their marketing techniques that ensures wide coverage, then there is likelihood of the unsecur... Show More
  • Foreign Direct Investment (FDI) and Nigerian Economic Growth

    Theophilus Okonkwo Okegbe, Raymond Asika Ezejiofor, Darlington Ifeanyi Ofurum

    Issue: Volume 4, Issue 1, March 2019
    Pages: 15-23
    Received: 26 December 2018
    Accepted: 25 January 2019
    Published: 14 March 2019
    Abstract: This study evaluated the extent to which Foreign Direct Investment (FDI) has contributed to the Gross Domestic Product (GDP) in Nigeria from 2000 to 2017. In the course of this study, three hypotheses were formulated in line with the objectives of the study. Ex-Post Facto research design was employed for the study. Regression analysis technique was... Show More
  • Corporate Governance and Firm’s Compliance on Disclosure of International Financial Reporting Standards–Indonesian Evidence

    Krismiaji, Surifah

    Issue: Volume 4, Issue 1, March 2019
    Pages: 24-33
    Received: 21 February 2019
    Accepted: 4 April 2019
    Published: 6 May 2019
    Abstract: This paper describes empirical research which investigateshow corporate governance (CG) affects the compliance level of disclosure for International Financial Reporting Standards (IFRS) in 2013 and 2014, the two yearsafter full IFRS adoption. The CGis proxy by the board’s structure, characteristics of an audit committee, and shares ownership struct... Show More
  • Analysis of Financial Performance and Sustainability of Microfinance Institutions in Ghana

    Emmanuel Atta Anaman, Mavis Pobbi

    Issue: Volume 4, Issue 1, March 2019
    Pages: 34-43
    Received: 7 April 2019
    Accepted: 23 May 2019
    Published: 12 June 2019
    Abstract: Microfinance has become crucial to Ghana's financial system over the last three decades. They target the financially excluded and poverty stricken population with micro financial products, empowering the poor to create livelihoods for themselves and by so doing contributing towards the economic growth of the country. In recent years, there have bee... Show More