International Journal of Accounting, Finance and Risk Management

Volume 2, Issue 3, August 2017

  • The Impact of Accounting Treatment of Research and Development Costs: Evidence from Chemring Group Plc

    Murtala Zakari, Sani Saidu

    Issue: Volume 2, Issue 3, August 2017
    Pages: 92-97
    Received: 28 May 2017
    Accepted: 23 June 2017
    Published: 25 July 2017
    DOI: 10.11648/j.ijafrm.20170203.11
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    Abstract: This study seeks to examine the accounting treatments of Research and Development (R&D) costs and to assess the impact of the treatments on the statement of profit or loss, and financial position of Chemring Group Plc using secondary data for 2015 financial year. To achieve this, data were obtained from Chemring Group’s 2015 annual reports and acco... Show More
  • Effect of Dividend Policy on Share Price Performance: A Case of Listed Insurance Companies at the Nairobi Securities Exchange, Kenya

    Joseph Kurwo Chelimo, Symon Kibet Kiprop

    Issue: Volume 2, Issue 3, August 2017
    Pages: 98-106
    Received: 3 June 2017
    Accepted: 27 June 2017
    Published: 27 July 2017
    DOI: 10.11648/j.ijafrm.20170203.12
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    Abstract: The purpose of this study was to determine the effect of dividends policy on share price performance of insurance companies listed at the Nairobi Securities Exchange (NSE). This study was guided by the following objectives: to determine the effect of dividend payout on share price performance of insurance companies listed at the Nairobi Securities ... Show More
  • Analysis of Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

    Lenny Leorina Evinita

    Issue: Volume 2, Issue 3, August 2017
    Pages: 107-112
    Received: 26 April 2017
    Accepted: 22 June 2017
    Published: 3 August 2017
    DOI: 10.11648/j.ijafrm.20170203.13
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    Abstract: This study determined the relationship revaluation of property, plant and equipment on stock prices and the rate of return on stock in the manufacturing company. The population included the manufacturing companies included in the index LQ45 in Indonesia Stock Exchange in January 2011 to December 2013. The descriptive method utilized and the data we... Show More
  • Effect of Debt Finance on Financial Performance of Savings and Credit Cooperative Societies in Maara Sub-county, Tharaka Nithi County, Kenya

    Peter Njagi Kirimi, Justo Simiyu, Murithi Dennis

    Issue: Volume 2, Issue 3, August 2017
    Pages: 113-130
    Received: 23 May 2017
    Accepted: 29 June 2017
    Published: 3 August 2017
    DOI: 10.11648/j.ijafrm.20170203.14
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    Abstract: Debt financing is the acquisition of funds through borrowing. Most Sacco’s results into borrowing to finance their increased customer’s demands thus increasing the leverage if not controlled. This study determined the effects of debt finance on financial performance measured ROE. The study investigated the effect of interest rate, loan tenure, debt... Show More