International Journal of Accounting, Finance and Risk Management

Volume 7, Issue 2, June 2022

  • Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing

    Jianfei Leng, Xuebing Rong, Chengyu Wang

    Issue: Volume 7, Issue 2, June 2022
    Pages: 34-39
    Received: Mar. 29, 2022
    Accepted: Apr. 06, 2022
    Published: Apr. 08, 2022
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    Abstract: According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in th... Show More
  • Macroeconomic and Bank Specific Determinants of Non-performing Loans in Ghanaian Banking Sector

    Ebenezer Okyere, Alice Constance Mensah

    Issue: Volume 7, Issue 2, June 2022
    Pages: 40-48
    Received: Mar. 28, 2022
    Accepted: Apr. 26, 2022
    Published: May 10, 2022
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    Abstract: Banks play an important role in the creation of capital for economic growth of a nation and their reliability is very critical for financial system stability. Nevertheless, banks face risks such as credit risk, which seem to have an impact on banks profitability. To determine credit risk, the ratio of Non-Performing Loans (NPLs) to total bank loans... Show More
  • Statement of Cash Flows (IAS 7) and Financial Performance of Listed Deposit Money Banks in Nigeria

    Siyanbola Trimisiu Tunji, Adebayo Kajogbade Kameel, Akinbowale Sileola Adebusola, Abiola Tobi

    Issue: Volume 7, Issue 2, June 2022
    Pages: 49-55
    Received: Apr. 19, 2022
    Accepted: May 06, 2022
    Published: May 12, 2022
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    Abstract: The effectiveness of cash flows and liquidity contributions to the financial performance of deposit money banks in Nigeria have been of concern that requires special attention. Therefore, this study examined the “significance of Statement of Cash Flows (IAS 7) to the financial performance of listed deposit money banks in Nigeria”. Ex-post facto res... Show More
  • Corporate Social Responsibility and Earnings Per Share of Oil and Gas Companies in Nigeria

    Sunday Ajao Owolabi, Olajire Aremu Odunlade, Olayemi Oluwadamilola Amosun

    Issue: Volume 7, Issue 2, June 2022
    Pages: 56-62
    Received: May 20, 2022
    Accepted: Jun. 06, 2022
    Published: Jun. 16, 2022
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    Abstract: Organizations are operating in a world where they must carry out social, environmental, and economic functions and obligations. All corporations and stakeholders are focusing on the need for social and environmental accounting. This paper studied the impact of corporate social responsibility on the earnings per share of Oil and Gas companies in Nig... Show More
  • Government Grants and Assistance on Employee Performance of Small Scale Businesses in Nigeria

    Aliu Arinola Kafayat, Siyanbola Trimisiu Tunji, Okunade Richard Adeleye, Okedina Olusola Olakunle

    Issue: Volume 7, Issue 2, June 2022
    Pages: 63-70
    Received: May 25, 2022
    Accepted: Jun. 13, 2022
    Published: Jun. 27, 2022
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    Abstract: The task of small scale businesses in the development of emerging nations has been perceived to be essential in conquering financial difficulties described by high rate of unemployment, high destitution rates and pay disparities, particularly in developing nations. The disruptions caused due to changed circumstances have led to the loss of revenue ... Show More
  • Dilemma and Countermeasures of Local Higher Education Investment in China Under Fiscal Decentralization

    Liao Kangli

    Issue: Volume 7, Issue 2, June 2022
    Pages: 71-76
    Received: May 29, 2022
    Accepted: Jun. 14, 2022
    Published: Jun. 27, 2022
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    Abstract: Under the fiscal decentralization system, China has implemented a central and provincial management system. Colleges and universities are divided into central and local colleges and universities. At present, local higher education is facing the dilemma of insufficient investment. The reasons are mainly reflected in three aspects: first, the inheren... Show More
  • Leases Financing, Liquidity, and Return on Equity of Selected Manufacturing Companies in Nigeria: Implication of IFRS 16 Leases

    Shiyanbola Trimisiu Tunji, Desi Augustine, Oyedele Philips Olabode, Oyewumi Solomon

    Issue: Volume 7, Issue 2, June 2022
    Pages: 77-85
    Received: Jun. 04, 2022
    Accepted: Jun. 17, 2022
    Published: Jun. 27, 2022
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    Abstract: The new IFRS 16 standards, which replaced IAS 17, have brought changes affecting primarily leases, and while the lessor's accounting remains largely unchanged, this could result in changes in companies' investment decision options. Studies have argued that the new IFRS 16 has come with complexities affecting the financial and off-statement of finan... Show More
  • The Impact of Testosterone on Financial Risk Tolerance

    Joudar Fadoua, Dinar Brahim

    Issue: Volume 7, Issue 2, June 2022
    Pages: 86-91
    Received: Jun. 04, 2022
    Accepted: Jun. 20, 2022
    Published: Jun. 30, 2022
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    Abstract: This study aims to examine the relationship between gender and financial risk tolerance. A mixed (qualitative and quantitative) approach was adopted with 100 respondents consisting of 63 Moroccan men and 37 Moroccan women, aged between 18 and 47 years. The analysis of the responses to the questionnaire based on the risk tolerance question of The Su... Show More