International Journal of Accounting, Finance and Risk Management

Volume 7, Issue 1, March 2022

  • Intellectual Capital and Organisational Performance of the Financial Sector: Evidence from Nigeria

    Akintoye Ishola Rufus, Adegbie Folajimi Festus, Bello Isiaka Dada

    Issue: Volume 7, Issue 1, March 2022
    Pages: 1-10
    Received: Dec. 14, 2021
    Accepted: Jan. 04, 2022
    Published: Jan. 12, 2022
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    Abstract: The world economy is moving to a knowledge-based economy from the industrial era. Prior studies have shown that reliance on physical and financial capital is not enough for sustained improved performance. Improved performance will continue to be of interest to management of organisations and to researchers and businesses should utilise strategic re... Show More
  • The Effect of Transaction Cost on the Performance of SMEs in Kenya

    Abdikadir Noor Fidow, Selefano Odoyo, Francis Wambalaba

    Issue: Volume 7, Issue 1, March 2022
    Pages: 11-19
    Received: Jan. 26, 2022
    Accepted: Feb. 11, 2022
    Published: Mar. 09, 2022
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    Abstract: The astronomical transaction costs due to incomplete information and lack of economies of scale for SMEs contributed the failure of large portion of SMEs in Kenya. Unlike large corporations, transaction cost is a big component of SME expenses due to asymmetry of information and borrowing small amounts of fund at a time. Although virtual lending ins... Show More
  • Assessing Business Failures in Ghana; Case Study of Selected Businesses

    Dickson Akoto

    Issue: Volume 7, Issue 1, March 2022
    Pages: 20-26
    Received: Feb. 06, 2022
    Accepted: Mar. 02, 2022
    Published: Mar. 09, 2022
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    Abstract: Unemployment rate in Sub-Saharan Africa is on the ascendancy and the surest way to resolve this problem is by ensuring the sustenance of businesses. The success of businesses is, therefore, of paramount importance to a nation like Ghana; where many businesses fail by their fifth anniversary. Hence, it is of utmost importance to research into the fa... Show More
  • The Impact of Credit Risk on the Value of Shareholders of Listed Banks in Nigeria

    Sani Abdul Rahman Bala, Babangida Mohammed Auwal, Muhammad Yunusa Salisu

    Issue: Volume 7, Issue 1, March 2022
    Pages: 27-33
    Received: Feb. 20, 2022
    Accepted: Mar. 16, 2022
    Published: Mar. 23, 2022
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    Abstract: Credit risk is the weightiest menace that banks encountered during their operations. Various banking crises have prompted banks to focus more on credit risk management activities, as it is critical for banks to maximize the wealth of their shareholders. The primary goal of businesses is to maximize shareholder wealth, as such DMBs are expected to e... Show More