International Journal of Accounting, Finance and Risk Management

Volume 5, Issue 2, June 2020

  • Behavioral Finance Biases in Investment Decision Making

    Muhammad Atif Sattar, Muhammad Toseef, Muhammad Fahad Sattar

    Issue: Volume 5, Issue 2, June 2020
    Pages: 69-75
    Received: Sep. 11, 2019
    Accepted: Mar. 27, 2020
    Published: Apr. 14, 2020
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    Abstract: Traditional finance suggests that investments made by rational behaviors investors examine risk and return before decision making to gain maximum profit later behavioral finance challenge traditional finance and introduce psychological factors affect decision making. The aim of this research paper is to explore how behavioral biases affect investme... Show More
  • The Implementation of Risk Management in Malaysian Public Sector to Sustain Federal Government’s Revenue

    Ahmad Shukri Abdul Gani, Basariah Salim, Noraza Mat Udin

    Issue: Volume 5, Issue 2, June 2020
    Pages: 76-83
    Received: Feb. 23, 2020
    Accepted: Mar. 23, 2020
    Published: Apr. 14, 2020
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    Abstract: The purpose of this paper is to examine the implementation of a risk management framework and process in the Malaysian public sector, particularly in the main collector agencies of the Federal Government of Malaysia (FGOM). The sustainability of the government’s financial situation became a concern among the public. The scrapped goods and services ... Show More
  • Improvement will Come from Industry Leaders in Global Financial Structure

    Rahat Sabah

    Issue: Volume 5, Issue 2, June 2020
    Pages: 84-92
    Received: Feb. 19, 2020
    Accepted: Mar. 09, 2020
    Published: Apr. 14, 2020
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    This article belongs to the Special Issue Global Financial Structure
    Abstract: In this study, I aim to give special emphasizes on the status of Industry Leaders. I want to highlight the role of ignored but crucial associations specifically, Panel of Scholars, Groups of Donors, Research Clusters, Export Processing Zones Associations, Chambers of commerce & Industries Association, Experienced Business Professionals and Educatio... Show More
  • Determinants of Smallholder Farmers’ Saving: The Case of Omo Microfinance Institution in Gimbo District of Kaffa Zone, Southern Ethiopia

    Ejigu Mulatu

    Issue: Volume 5, Issue 2, June 2020
    Pages: 93-100
    Received: Sep. 04, 2019
    Accepted: Oct. 26, 2019
    Published: Apr. 17, 2020
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    Abstract: Despite the importance of saving to both savers and financial institution, different household and institutions related factors separated a lot of farmers from saving in Microfinance institutions. This study was conducted with specific objectives: to identify factors affecting farmers’ saving in microfinance institution and to assess challenges and... Show More
  • Responsibility Accounting and Profitability of Listed Companies in Nigeria

    Adegbie Folajimi Festus, Urewa Ochai-Adejoh, Owolabi Babatunde Ayodeji

    Issue: Volume 5, Issue 2, June 2020
    Pages: 101-117
    Received: Feb. 24, 2020
    Accepted: Apr. 13, 2020
    Published: May 28, 2020
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    Abstract: Structuring activities into responsibility centers and optimization of resource is a priority in meeting investors’ performance and profitability expectations in both small and large organizations. Studies have shown that to meet these expectations, adequate performance evaluation and reward system are managers’ challenges. This study investigated ... Show More