International Journal of Accounting, Finance and Risk Management

Volume 5, Issue 4, December 2020

  • A Comparative Financial Performance Analysis of Some Selected Private Commercial Banks of Ethiopia: A CAMEL Approach

    Dereje Birhanie

    Issue: Volume 5, Issue 4, December 2020
    Pages: 174-183
    Received: Oct. 22, 2020
    Accepted: Nov. 05, 2020
    Published: Nov. 19, 2020
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    Abstract: This study was aimed at measuring the financial performance of some selected private banks in Ethiopia. The financial performance of selected banks has been measured by using the five too important components of financial measures; those are capital adequacy, asset quality, management capacity, earning capacity and liquidity of banks. To this end n... Show More
  • Assessing the Impact of Interest Rate on Foreign Exchange Rate in Ghana

    Dickson Akoto

    Issue: Volume 5, Issue 4, December 2020
    Pages: 184-190
    Received: Sep. 07, 2020
    Accepted: Oct. 23, 2020
    Published: Nov. 19, 2020
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    Abstract: Foreign exchange rates determine the strength of a nation’s currency against other nation’s currency. Determination of foreign exchange rates in Ghana is therefore, of immense importance since the livelihood of many people in the country is tied to the performance of the local currency against the foreign currencies. Data from books and journals we... Show More
  • Quality of Accounting Information Disclosure and Debt Financing Cost: Literature Review

    Wu Fangyuan, Li Ying

    Issue: Volume 5, Issue 4, December 2020
    Pages: 191-194
    Received: Nov. 08, 2020
    Accepted: Nov. 17, 2020
    Published: Nov. 23, 2020
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    Abstract: This paper mainly summarizes the domestic and foreign literature on accounting information and debt financing to analyze the impact of accounting information disclosure on debt financing cost. In the case of rapid changes in the external environment, it is a critical moment for companies to adapt to the environment and survive. In this context, if ... Show More
  • Human Resource Accounting and Quality of Financial Reporting of Quoted Oil and Gas Companies in Nigeria

    Akinlade Olayinka Odunayo, Adegbie Folajimi Festus

    Issue: Volume 5, Issue 4, December 2020
    Pages: 195-206
    Received: Sep. 26, 2020
    Accepted: Oct. 22, 2020
    Published: Dec. 08, 2020
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    Abstract: Financial reporting is a veritable tool that provides information to all stakeholder’s for the purpose of decision making. The preparation and presentation of the report is done by the human asset. Building public confidence for capital market participants, transparency, and trust are very germane in any capital market. Poor earnings quality, oppor... Show More
  • Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy

    Jiangyu Huang, Xue Sheng, Jing Li

    Issue: Volume 5, Issue 4, December 2020
    Pages: 207-212
    Received: Dec. 05, 2020
    Accepted: Dec. 16, 2020
    Published: Dec. 22, 2020
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    Abstract: The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and ... Show More