International Journal of Accounting, Finance and Risk Management

Volume 2, Issue 1, February 2017

  • Effect of Corporate Governance on Asset Quality: Performance Evaluation of the Nigerian Banking Sector in the Post Consolidation Era

    Sani U. Gorowa, Ali Jude Igyo

    Issue: Volume 2, Issue 1, February 2017
    Pages: 1-9
    Received: Jul. 31, 2016
    Accepted: Nov. 09, 2016
    Published: Dec. 27, 2016
    DOI: 10.11648/j.ijafrm.20170201.11
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    Abstract: The study examined the effect of corporate governance on the performance of asset quality of Deposit Money Banks (DMBs) in the post 2004 banking sector reforms. The population of study consists of the twenty four (24) deposit money banks. Time series data for the post-reform period (2006-2014) were generated from the Central Bank of Nigeria (CBN) S... Show More
  • Financial Cataclysm of Terror

    Polad Poladov

    Issue: Volume 2, Issue 1, February 2017
    Pages: 10-13
    Received: Jul. 27, 2016
    Accepted: Nov. 05, 2016
    Published: Jan. 05, 2017
    DOI: 10.11648/j.ijafrm.20170201.12
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    Abstract: The article is talking about terror and specially its catastrophic effects on economy and financing process across the globe. Here in the article is given examples of different countries where one may see rise of terror every passing day. With statistical data and proven disadvantages, the article is by and large touching upon post terror effects o... Show More
  • Application Research of Management Accounting in Science Institute

    Wang Li

    Issue: Volume 2, Issue 1, February 2017
    Pages: 14-20
    Received: Nov. 13, 2016
    Accepted: Dec. 08, 2016
    Published: Jan. 14, 2017
    DOI: 10.11648/j.ijafrm.20170201.13
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    Abstract: In order to improve the management level of scientific research and development (R & D) funds in scientific research institutions, this paper explores the ways and methods to optimize the management of R & D funds of scientific institutions by using management accounting. According to the scope and characteristics of the factors influencing the man... Show More
  • Portfolio Optimization Using Matrix Approach: A Case of Some Stocks on the Ghana Stock Exchange

    Abonongo John, Anuwoje Ida Logubayom, Ackora-Prah J.

    Issue: Volume 2, Issue 1, February 2017
    Pages: 21-30
    Received: Sep. 11, 2016
    Accepted: Nov. 25, 2016
    Published: Feb. 13, 2017
    DOI: 10.11648/j.ijafrm.20170201.14
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    Abstract: Analyzing risk has been a principal concern of actuarial and insurance professionals which plays a fundamental role in the theory of portfolio selection where the prime objective is to find a portfolio that maximizes expected return while reducing risk. Portfolio optimization has been applied to asset management and in building strategic asset allo... Show More
  • Content Analysis of Mission Statements - A Case of Cement Sector Companies of Pakistan

    Hafiz Qamar Ghafoor

    Issue: Volume 2, Issue 1, February 2017
    Pages: 31-38
    Received: Jan. 11, 2017
    Accepted: Jan. 24, 2017
    Published: Feb. 27, 2017
    DOI: 10.11648/j.ijafrm.20170201.15
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    Abstract: The objective of this study was to investigate the quality of mission statements of the cement sector companies operating in Pakistan. In order to achieve this purpose, mission statements have been analyzed using a Nine Point Scale model given by the Fred R. David. Moreover, number of words and sentences used in the statements were also counted. As... Show More
  • Mitigating Agency Conflict: A Systematic Review of Literature on Governance Mechanisms

    Agyemang Badu Ebenezer

    Issue: Volume 2, Issue 1, February 2017
    Pages: 39-44
    Received: Nov. 29, 2016
    Accepted: Feb. 13, 2017
    Published: Mar. 02, 2017
    DOI: 10.11648/j.ijafrm.20170201.16
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    Abstract: The concern of this paper is to systematically review prior literature and to contribute significantly to the understanding of governance mechanisms in resolving agency conflict between shareholders and managers. Using systematic literature approach, this study presents 123 articles published within 1978-2014 in scholarly articles. The review modif... Show More