Accounting and Finance Research Papers/Topics

Interest-Rate Capping and the Security Prices of Bank Companies Listed on the Nairobi Securities Exchange, Kenya

Abstract Banks play an essential role in the creation of new capital in a country, help the growth process by collecting the savings of the individuals and lend them out to a business-people and manufacturers. Banks also play an essential role in the financial system and the economy by allocating funds from individuals with excess cash to borrowers in an efficient manner; thus, make the overall economy more efficient. In September 2016, the Kenyan government enacted a law capping interest to...

Shareholder Rights and Performance of Deposit Taking SACCO’s

Abstract Purpose:Greater attention has paid on shareholder rights in the 21st century by shareholders, regulators and the general public. Effective shareholder protection mechanisms have played a crucial role thus bolstering shareholder confidence and retention. this study probed the influence of shareholder rights on Deposit Taking SACCOs performance in Kenya. Design/Methodology: The relation was analyzed on the basis of all the 42 Deposit Taking SACCO’s in Nairobi County. The study relie...

Influence of Liquidity Risk Management on Financial Performance of Commercial Banks in Kenya

Abstract The management of liquidity risk in commercial banks determines the banks' financial performance, which predominantly influences the quality of the loan portfolio and the nature of credit administration programs as a whole. By ensuring that liquidity risk is effectively managed, the primary objective of liquidity risk management is to generate a high-quality, stable, large, and growing flow of net interest income for banks. This objective is achieved by ensuring that banks can meet ...

Effect of Credit Monitoring Practices on Loan Nonperformance among Microfinance Institutions in Nairobi County, Kenya

Abstract The Kenyan microfinance industry faces many challenges. Studies point to nonperforming loans as one of the main problems facing microfinance institutions in Kenya, which has led to reduced profitability and institutional collapse in some cases. Noncompliance with credit monitoring and loan policy provisions have been cited as some of the factors leading to increased non-performing loans. The main objective was to determine the effect of Credit Monitoring on nonperforming loans among...

School Budget Development and Financial Accountability of Public Secondary Schools in Khwisero Sub County, Kenya

Abstract The Teachers Service Commission (TSC) raised concern about the misuse of funds in public secondary schools, warned principals in charge, and even indicated the interdiction of principals with financial anomalies. In Turkana South, the audit questioned the use of Kenya Shillings 29 million to buy three school buses, failing the school budget implementation plans. There were no logbooks for the said vehicles. According to audit reports on public secondary schools, financial statement ...

Insights from EU Policy Framework in Aligning Sustainable Finance for Sustainable Development in Africa and Asia

Abstract: It is conspicuous that the mainstream financial system in the EU is transforming into a sustainable financial system by a supra/national policy and institutional framework for meeting the goals of SDGs and the targets of the Paris Agreement for climate change together with Nationally Determined Contribution. However, Botswana or Sri Lanka has no such framework. Hence, a need of the hour has arisen to evaluate the sustainable finance policies in Botswana, Sri Lanka, together with t...

An Analysis on the Trend of Personal Loans in Commercial Banks of Botswana

Abstract: Personal loans are the fastest growing products of unsecured credit facilities in spite of high interest rate, due to smart positioning of the product by financial institutions. Personal loans are the easy option of people for financial requirements as they do not attract encumbrances and with a little practical formality to obtain them. The researcher focuses on the current trend of personal loans and the factors that influence the trend from different perceptions of lenders and b...

Relationship Between Covid-19 Pandemic and the Growth of Small and Medium Enterprises (SMEs) in Eldoret Town-Uasin Gishu County

ABSTRACT This research study aimed to examine the effects of the covid-19 pandemic on the growth of small and medium enterprises (SMEs) in Eldoret town-Uasin Gishu County.  It was guided by the following research questions: How has covid-19 affected accessibility to loan financing by SMEs in Kenya? How has Covid-19 affected the supply of raw materials to the SMEs in Kenya? How has Covid-s19 affected employment in SMEs in Kenya? and How has Covid-19 affected market access by SMEs in Kenya? ...

LOCAL GOVERNMENT FINANCIAL MANAGEMENT AND TAXATION IN AFRICA: THE CHALLENGES AND RECOMMENDED APPROACHES

The part expected to be played   by local governments in promoting efficient mobilization of domestic asset is becoming more conspicuous as a result of the lingering economic effect of some global disease outbreaks which have interrupted countries’ traditional financial inflows. However, the local governments, particularly those in developing nations, do not seem to be meeting this expectation. With exploratory research design, this study has reviewed the literature on how the local gover...

Credit Management and Loan Performance in Selected Commercial Banks in Bujumbura, Burundi

ABSTRACT  This study was aimed at determining the effect credit management on loan performance. The study was based on four specific objectives; to assess the effect of credit standards on loan performance in commercial banks, to determine the effect of implementation of credit policy on loan performance in commercial banks, to analyze how credit terms affect loan performance in commercial banks and to establish the effect of collection policies on loan performance in commercial banks in Bur...

Loan Management and Financial Performance of Selected Savings and Credit Cooperatives in Kampala District, Uganda

ABSTRACT  The study delved into Loan management and financial performance of the selected Savings and Credit Cooperatives (SACCO5) in Kampala District, Uganda. Specifically, the study sought: to determine the extent of loan management in the New Vision and Toyota Uganda’s SACCOs; to determine the level of financial performance; and to establish if there was a significant relationship between the extent of ioan management and level of financial performance of the New Vision and Toyota Ugand...

Capability Requirements on Fraud Prevention in the Nigerian Public Sector: The Perception of Professional Accountant

The objective of the study is to investigate the knowledge, skills, and ethics from the perception of Professional Accountant on fraud prevention in the Nigerian public sector. The primary data was collected from a Professional Accountant in the Office of Accountant General and Auditor General for the Federation in Nigeria through a self-administered questionnaire. Five hundred questionnaires were distributed, out of which 312 were retrieved from respondents. This study employed the Statistic...

The Use of Financial Distress and Financial Structure Ability as a Determinant of Financial Manipulations Level among Public Listed Companies in Malaysia

Financial manipulations are growing exponentially due to the dynamic complexities of businesses. This influenced a huge number of jobs and fund losses and renowned worldwide corporate scandals right from Health South and Freddie Mac, WorldCom, Cendant Corp and Tyco Scandals in 2002, Enron Scandal and Waste Management Scandal among others. However, if not detected early, and prevented, it could lead to a gradual loss of investor’s confidence. Therefore, this study examines the influence ...

Inventory Management Practices and Organizational Performance of National Medical Stores, Entebbe Municipality, Uganda

ABSTRACT  MUSISI PETER, School of Graduate Studies, Bugema University, Kampala, Uganda. October, 2015. “INVENTORY MANAGEMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE OF NATIONAL MEDICAL STORES, ENTEBBE MUNICIPALITY, UGANDA” Supervisor: Abuga Mokono Isaac, PhD The study objectives were: to establish the level of inventory management practices by NMS, Entebbe Municipality, to assess the level of organizational performance of NMS, and to establish the relationship between inventory manageme...

Internal Auditing and Financial Management in Selected Private Electricity Supply Companies in Puntland, Somalia

ABSTRACT  The study was carried out to investigate the Relationship between Internal Auditing and Financial Management of three private electricity supply companies selected purposively and 122 employees in those companies selected by systematic method of sampling. This study was based on four objectives that were; 1) To determine the profile of the respondents in terms of gender, age, marital status, educational level, position in the company, number of years in the company and employment s...


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