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Research Article
Factors Affecting Capital Lease Financing Companies Financial Performance in Ethiopia
Issue:
Volume 11, Issue 5, October 2025
Pages:
84-94
Received:
14 August 2025
Accepted:
27 August 2025
Published:
23 September 2025
Abstract: The main aim of the study is to investigate factors affecting capital lease financing company’s financial performance in Ethiopia. Explanatory research design was employed since the study has cause and effect relationship with quantitative research approach. The target population of the present study was five formally registered and overseen by National Bank of Ethiopia these financing companies currently functional. Because of the lease financing companies in Ethiopia are five in number it is manageable to include all in the sample of the study, so census sampling method was employed as a sampling technique. Both primary and secondary data collection methods were used for the present study, primary data was collected from the managers and accountants of each lease financing companies, whereas, secondary data was collected from lease financing financial report for the period of 2014-2023 obtained from National Bank of Ethiopia. This study investigates the factors influencing financial performance, with a particular focus on Access to Funding (AF), regulatory framework (RFW), Business Size (BS), Asset type (AT), and Tax incentives (TI). a multiple linear regression and correlation analysis were conducted to assess the individual and collective impacts of these variables and also SPSS software used to manipulate the raw date in to meaningful insight. The result of the study shows there is a negative relationship between business size and financial performance of lease financing companies, asset type and financial performance has negatively correlated, tax incentive is positively associated with financial performance of lease financing companies, & access to funding also negatively correlated with financial performance of lease financing companies in Ethiopia. Suggestions forwarded by the researcher are; the lease companies and its management is good to adequately manage its machineries and maximize profit from its leasing with due care to obsolesces, as it has a positive and statistically significant impact on their financial performance in short or long run. & tax incentives provided by the government does have a positive and statistically significant impact on the financial performance of the company, therefore, the management of the companies should use this opportunity as one of its profit maximization strategy.
Abstract: The main aim of the study is to investigate factors affecting capital lease financing company’s financial performance in Ethiopia. Explanatory research design was employed since the study has cause and effect relationship with quantitative research approach. The target population of the present study was five formally registered and overseen by Nat...
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Research Article
The Impact of Human Capital Investment on the Financial Performance of Selected BSE-Listed Companies
Arun Bhosale*
,
Anjanadevi Tamragundi
Issue:
Volume 11, Issue 5, October 2025
Pages:
95-103
Received:
31 May 2025
Accepted:
19 June 2025
Published:
25 September 2025
Abstract: This study explores the impact of Human Capital Investment (HCI) on the financial performance of the top 25 companies listed on the Bombay Stock Exchange (BSE) over a ten-year period from 2014-15 to 2023-24. Financial performance is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Return on Capital Employed (ROCE). Using regression and correlation analysis, the study identifies a significant positive relationship between HCI and all three financial metrics, with the strongest influence observed on ROCE. The findings suggest that companies investing consistently in employee training, development, and welfare tend to achieve higher profitability and operational efficiency. This underscores the strategic value of human capital as a critical asset in enhancing corporate performance. The study contributes to the growing body of evidence supporting the integration of HCI into core business strategy. It offers practical implications for corporate managers and policymakers to design and implement policies that prioritize human capital development as a means to achieve long-term financial sustainability and competitive advantage.
Abstract: This study explores the impact of Human Capital Investment (HCI) on the financial performance of the top 25 companies listed on the Bombay Stock Exchange (BSE) over a ten-year period from 2014-15 to 2023-24. Financial performance is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Return on Capital Employed (...
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Research Article
Factors Affecting Usage of Electronic Banking Services Among Customers of Commercial Bank of Ethiopian Waliso Town
Issue:
Volume 11, Issue 5, October 2025
Pages:
104-118
Received:
13 August 2025
Accepted:
22 August 2025
Published:
26 September 2025
Abstract: E-banking can be creating a platform for its customers to generally access information and to transact businesses electronically through an electronic device without necessarily being present at the bank. The main objective of this study was to assess factors affecting electronic banking services usage among customers in Waliso Town, Ethiopia. Data were collected from 423 participants, and 412 customers were the completed interview and gave the response rate of 97.4%. Convenient sampling technique was used to select study participant from the all-Banks branches. Data was entered into the Epi-data manager version 4.62 and exported to Statistical Package for Social Science version 25 for analysis. Descriptive analysis (like frequencies, percentages, means, and standard deviation) and inferential analysis was done. The result was presented using text, tables, and charts. This study was clearly indicated awareness on electronic banking services, perceived usefulness, perceived ease to use and perceived risk were significantly associated with electronic banking services usage. Managers and banks workers work hard on giving advice and information on awareness, usefulness, ease to use, and risk of electronic banking services to enhance electronic banking services usage. Bank manager should strength information desk team who are work in distributing promotion materials, and forward updated services on electronic banking service to improve electronic banking service usage. The banks workers also work hard on service quality rather than focusing only on number of users that doesn’t guarantee the banks digitalization strategy by giving necessary support to customers and work on problem solving properly.
Abstract: E-banking can be creating a platform for its customers to generally access information and to transact businesses electronically through an electronic device without necessarily being present at the bank. The main objective of this study was to assess factors affecting electronic banking services usage among customers in Waliso Town, Ethiopia. Data...
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