International Journal of Accounting, Finance and Risk Management

Volume 7, Issue 4, December 2022

  • Implications of Foreign Capital Inflows on Manufacturing Sector in Third World Countries: A Nigerian Experience

    Henry Onyebuchi Ejelonu, Stanley Osinachi Okafor

    Issue: Volume 7, Issue 4, December 2022
    Pages: 140-149
    Received: Jun. 22, 2022
    Accepted: Jul. 08, 2022
    Published: Oct. 28, 2022
    DOI: 10.11648/j.ijafrm.20220704.11
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    Abstract: As the world jostle for improved manufacturing and industrial technologies, third world countries in Africa, especially Nigeria still battles with the use of primitive tools in a technologically advancing world. This industrial bias in the country has led to abject poverty among the citizens, coupled with increasing tendencies of starvation, terror... Show More
  • The Effect of Key Audit Matters on Financial Information Quality: The Case of Tunisia

    Khawla Hlel, Ines Kahloul Nafti

    Issue: Volume 7, Issue 4, December 2022
    Pages: 150-156
    Received: Aug. 21, 2022
    Accepted: Sep. 13, 2022
    Published: Oct. 29, 2022
    DOI: 10.11648/j.ijafrm.20220704.12
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    Abstract: This research investigates the impact of Key Audit Matters (KAM) on financial information quality in Tunisian firms. For this reason, we use 52 Tunisian firms for the period 2017-2020. Our GLS and GMM regressions indicate that, in agreement with the agency theory, external auditor has an effective role, as an instrument of monitoring, to prohibit t... Show More
  • Deterrents of Access to Debt Capital for Small and Medium Enterprises in Nairobi

    Abdikadir Noor Fidow

    Issue: Volume 7, Issue 4, December 2022
    Pages: 157-163
    Received: Nov. 15, 2022
    Accepted: Dec. 05, 2022
    Published: Dec. 15, 2022
    DOI: 10.11648/j.ijafrm.20220704.13
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    Abstract: Since thirties access to debt capital has been considered as one of the main challenges facing the growth of Small businesses in the world. Empirical studies in developed countries focused on access to debt capital without considering the cost of that debt, due to the fact that the cost of debt is cheaper in developed countries. However, this is no... Show More
  • Private Equity and Factors Limiting Its Contribution to Economic Growth in Zambia

    Evaristo Chanda, Shem Sikombe

    Issue: Volume 7, Issue 4, December 2022
    Pages: 164-173
    Received: Sep. 25, 2022
    Accepted: Nov. 21, 2022
    Published: Dec. 27, 2022
    DOI: 10.11648/j.ijafrm.20220704.14
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    Abstract: Private equity (PE) is recognized globally as a key driver of economic growth. Apart from providing capital to businesses, PE provides the expertise needed for their growth. Despite its great potential, the PE industry continues to struggle, especially in developing countries like Zambia. The aim of this study was to establish factors limiting PE c... Show More
  • Impact of Sustainable Livelihood Assets on Improving Household Income in Zanzibar: A Case Study of North a District

    Asma Ali Abeid, Abdalla Ussi Hamad, Salama Yusuf

    Issue: Volume 7, Issue 4, December 2022
    Pages: 174-180
    Received: Nov. 14, 2022
    Accepted: Dec. 08, 2022
    Published: Dec. 27, 2022
    DOI: 10.11648/j.ijafrm.20220704.15
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    Abstract: This study examines the impact of sustainable livelihood assets (SLAs) on improving a household income in Zanzibar: a case study of North A district. Specifically, the study examines the impact of financial capital on improving household income, impact of social capital in improving household income, impact of human capital on improving household i... Show More
  • Effect of Consumers Perceived Risk on Online Purchasing Intention in Zanzibar: A Case of JUBIWADA

    Subira Abdalla Maisara, Abdalla Ussi Hamad, Salama Yusuf

    Issue: Volume 7, Issue 4, December 2022
    Pages: 181-187
    Received: Nov. 22, 2022
    Accepted: Dec. 10, 2022
    Published: Dec. 27, 2022
    DOI: 10.11648/j.ijafrm.20220704.16
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    Abstract: This study examines the effect of consumers’ perceived risk on online purchasing intention at JUBIWADA Zanzibar. Specifically, the study examines the effect of consumers’ financial risk, time risk and social risk online purchasing intention. The researcher has mainly employed quantitative research approach with appropriate method of analysis for th... Show More