International Journal of Accounting, Finance and Risk Management

Volume 6, Issue 1, March 2021

  • Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration

    Li Na

    Issue: Volume 6, Issue 1, March 2021
    Pages: 1-9
    Received: Dec. 23, 2020
    Accepted: Jan. 05, 2021
    Published: Jan. 12, 2021
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    Abstract: As a critical tool to optimize the allocation of resources, fiscal and tax policy plays an important role in promoting the deep development of army-civilian integration. This paper focuses on how to reasonably choose fiscal and tax policy tools to promote the development of army-civilian integration. First of all, it makes a comparative analysis of... Show More
  • Influence of Credit Management on Financial Performance of Dairy Marketing Cooperatives in Kenya

    Gitau Beth Njeri

    Issue: Volume 6, Issue 1, March 2021
    Pages: 10-15
    Received: Jun. 13, 2019
    Accepted: Jul. 08, 2019
    Published: Jan. 28, 2021
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    Abstract: Agriculture development is the most critical sector for most Sub-Sahara African countries owing to its significance in food security and employment creation. Dairy cooperative societies are central to sustainable development as they are mainly intended to empower the communities especially in rural areas where agriculture is the main stay. Accordin... Show More
  • Internal Audit and Trust of Donors in Developing Countries: The Case of Benin

    N’djibio Kokou Charlemagne, Sylla Doucouré Karima

    Issue: Volume 6, Issue 1, March 2021
    Pages: 16-24
    Received: Apr. 08, 2020
    Accepted: Apr. 28, 2020
    Published: Feb. 27, 2021
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    Abstract: The main objective of this paper is to determine the impact of internal audit on the trust of Donors (Technical and Financial Partners) of Developing Countries, especially those of Benin. It has two specific objectives: to measure the impact of internal audit on the performance of public administrations; and assess the influence of the performance ... Show More
  • GARCH and Its Variants’ Model: An Application of Crude Oil Distributions in Nigeria

    Rasaki Olawale Olanrewaju, Ezekiel Oseni

    Issue: Volume 6, Issue 1, March 2021
    Pages: 25-35
    Received: Feb. 27, 2021
    Accepted: Mar. 11, 2021
    Published: Mar. 26, 2021
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    Abstract: This study investigates the need for variants of GARCH model when the former fails to fully embrace clumping volatility of either a positive or negative shock via asymmetrical effect, long-memory, high-frequency, and leverage effect. The volatility effect of distributions of crude oil (prices, barrels produced and exported) in Nigeria, for the peri... Show More