Journal of Finance and Accounting

Volume 10, Issue 5, September 2022

  • Users Intention Towards Digital Financial Service Adoption in Ethiopia

    Tnsue Gebrekidan

    Issue: Volume 10, Issue 5, September 2022
    Pages: 196-205
    Received: 11 August 2022
    Accepted: 20 September 2022
    Published: 28 September 2022
    DOI: 10.11648/j.jfa.20221005.11
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    Abstract: In recent times, mobile money services have become a fashioned services following to the rapid development of mobile technologies and increasing demand for cashless business transactions. Such demand has also ushered a new era to the banking industry and bank users. However, the bank users’ intensions to adopt the services, particularly in Ethiopia... Show More
  • Exchange Rates Volatility and Earnings Management in Listed Manufacturing Companies in Nigeria

    Shamusideen Kehinde Kassim, Olaolu Ayodeji Awoniyi, Olubunmi Adewole Ogunode, Bolanle Olubunmi Amusa, Andrew Taiwo Iwala, Tolulope Ruth Omosebi, Ishola Rufus Akintoye

    Issue: Volume 10, Issue 5, September 2022
    Pages: 206-214
    Received: 2 September 2022
    Accepted: 20 September 2022
    Published: 28 September 2022
    DOI: 10.11648/j.jfa.20221005.12
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    Abstract: Volatilities impact the trend movements of exchange rate on earnings management and it varies from country to country and from company to company. The study investigated how exchange rate volatility has contributed to earnings management, within the manufacturing sector in Nigeria. A pooled panel regression analysis was employed on 16 manufacturing... Show More
  • Implication of IFRS 17 on the Operational Performance of Listed Insurance Companies in Nigeria

    Tunji Shiyanbola, Joseph Bartholomew Matoh, Ogunwale Mudashiru Olanrewaju, Ijaduola Anuoluwapo

    Issue: Volume 10, Issue 5, September 2022
    Pages: 215-222
    Received: 16 August 2022
    Accepted: 16 September 2022
    Published: 28 September 2022
    DOI: 10.11648/j.jfa.20221005.13
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    Abstract: Although the application of IFRS 17 will generally affect the system and data required by insurance companies, the choice of measurement and models, and internal control system, discussion surrounding the standard suggests it will be an improvement on the former standard which failed to provide acceptable options to the insurance companies. Hence, ... Show More
  • The Effect of Recurring Expenditure Financed by External Grants on Promoting Sustainable Economic Development of Sub-Saharan Africa Countries

    James Daniel Chindengwike

    Issue: Volume 10, Issue 5, September 2022
    Pages: 223-229
    Received: 14 July 2022
    Accepted: 27 September 2022
    Published: 11 October 2022
    DOI: 10.11648/j.jfa.20221005.14
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    Abstract: This study examined the effect of recurring expenditure financed by external grants on sustainable economic development of sub - Saharan Africa Countries. This paper asked the participation of external grants on the recurring expenditure as one of the source of funds, separately from international finance perspective; the mechanism of domestic did ... Show More
  • Effect of Financial Risk on Financial Performance of Insurance Companies in Rwanda

    Wilson Bashaija

    Issue: Volume 10, Issue 5, September 2022
    Pages: 230-237
    Received: 12 April 2022
    Accepted: 27 May 2022
    Published: 27 October 2022
    DOI: 10.11648/j.jfa.20221005.15
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    Abstract: Financial risks, cover credit, liquidity, and operational risks, are the risks which Insurance face during their operations and all these risks have severe impact on the profitability of Insurance companies. Insurance businesses, agents, and brokers face numerous problems in less developed cultures where political and socioeconomic systems are stil... Show More