International Journal of Accounting, Finance and Risk Management

Volume 4, Issue 3, September 2019

  • Impact of Ownership Characteristics on Modified Audit Opinion in Jordan

    Saleh Zaid Alkilani, Wan Nordin Wan Hussin, Basariah Salim

    Issue: Volume 4, Issue 3, September 2019
    Pages: 71-83
    Received: Jun. 07, 2019
    Accepted: Jul. 04, 2019
    Published: Jul. 30, 2019
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    Abstract: It is well established that ownership characteristics are impacted by the quality of financial reporting. The purpose of this work is to examine the role of ownership characteristics in minimising the prospect of corporates obtaining a modified audit opinion in Jordan. Three ownership characteristics [family ownership (FAOWN), institutional ownersh... Show More
  • Impairments: Materiality and Fiscal Impact on Cape Verde’ Major Contributors

    Nuno Teixeira, Maria José Lopes, Teresa Godinho

    Issue: Volume 4, Issue 3, September 2019
    Pages: 84-94
    Received: Jun. 14, 2019
    Accepted: Jul. 16, 2019
    Published: Aug. 06, 2019
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    Abstract: This study aims to evaluate the material level of impairment losses registered by the Cape Verdean companies, as well as to analyze its fiscal impact. For this purpose, we ran the Cape Verdean’ accounting standards about this subject and studied the tax procedures on impairment registration in the country. In the empirical study, we performed an an... Show More
  • Correlational Study Between Capital Markets and Financial Performance of Commercial Banks in Rwanda

    Mbonigaba Celestin

    Issue: Volume 4, Issue 3, September 2019
    Pages: 95-101
    Received: Jul. 13, 2019
    Accepted: Aug. 05, 2019
    Published: Aug. 29, 2019
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    Abstract: The main objectives of this study were to examine the link between Capital Markets and the Financial Performance of Commercial Bank. The study was guided by three objectives such as: To examine the effect of equity market on the financial performance, to assess the effect of bond market on the financial performance, to establish the effect of secur... Show More