DOI: 10.37421/ 2168-9601.2022.11.365.
DOI: 10.37421/ 2168-9601.2022.11.368
DOI: 10.37421/2168-9601.2022.11.386
This study is undertaken to investigate the factors affecting Islamic banks’ financial services in Ethiopian banking industry with specific reference to commercial bank of Ethiopia branches found in Harar town. To achieve the aim of the study the primary data was collected through standard questionnaires. For measurement purpose, the Likert scale method was used to range of responses. The sample size was made up of 218 respondents. In which 18 interest free window employees and 200 customers are included. Purposive sampling technique was applied in sample selection. Analysis was done using inferential statistics using SPSS software. To determine existing relationship between the variables of study the researcher used correlation and regression analysis. The study result reveal that, all independent variables that are relative advantage, complexity, awareness, compatibility and perceived risk have small positive relationship and statistically significant correlation with dependent variable that is Islamic banking financial service. To conclude, the independent variables have serious effect on the Islamic banking service of CBE branches in Harar town. The bank should prepare different awareness creation programs and advertisement packages to create good awareness regarding Islamic banks operation and their services through focusing and continuing the Awareness creation programs using different occasions.
DOI: 10.37421/2168-9601.2022.11.387
This study aimed at investigating the determinant factors affecting financial sustainability of local NGOs located in eastern Hararge zone, Ethiopia. This study adopted a descriptive research design. The research target population was made up of 216 staffs of local nongovernmental organizations in eastern Hararge zone. Purposive sampling technique was applied in sample selection. Analysis was done using descriptive statistics using SPSS software. The analyzed data was presented through mean and standard deviation. There was need to determine if there was an existing relationship between the variables of study and the researcher used correlation and regression analysis.
The study results also showed that there was a significant positive relationship between independent variables and dependent variable. The study concluded that income diversification, donor relationship management and financial management systems played a critical role in the financial sustainability of local NGOs. The study recommended that, NGOs should identify and implement various income generating activities with a view of achieving self-sustenance especially in light of declining donor support and should develop an operating framework that allows frequent meaningful collaborations with the donors in the execution of their activities. Furthermore, NGOs should strengthen their financial reporting structures to ensure effective management of their financial resources.
DOI: 10.37421/2168-9601.2022.11.388
This study aimed at examine the effect IFRS adoption on financial analysis practices of private commercial banks in Ethiopia using quantitative research approach based on financial information’s and figures collected from 16 private commercial banks annual audited reports. The data were collected and summarized in excels, test and analyzed in SPSS. Figures and ratios were tested and analyzed through descriptive statistics, test of equality of means, median and variances. The descriptive statistics result indicates most of the range of values is larger in IFRS compared to that in GAAP. IFRS adoption does not change significantly, at the aggregate level. Some financial statement figures decreased and others increase after the transition. The study suggests that various adjustments affect the differences between financial statement figures and ratios in IFRS and GAAP. It may be sensible to rely on cash flows to avoid the subjectivity inherent to accounting adjustments. Since IFRS adoption is new to Ethiopia, the impact of IFRS on financial statement figures and financial analysis needs further studies by taking more trend data in the future.
DOI: 10.37421/2168-9601.2022.11.389
This study was conducted to investigate the determinants of commercial banks’ financial stability in Ethiopia for ten consecutive years (2009-2018). The target population of this study was the total number of commercial banks in Ethiopia, of which one is a state-owned bank and the rest are private banks. Data were collected from the audited financial statements of nine sample commercial banks selected by using purposive sampling. The balanced panel data and quantitative research approach were used for data analysis. Results are estimated by using multiple regression models. The empirical results revealed that there is a statistically significant and positive relationship between the financial stability of banks and bank size, capital adequacy ratio, and liquidity. On the other hand, operating cost was found to have a statistically significant and negative relationship with the financial stability of banks. The study also revealed that inflation had a negative and statistically insignificant relationship with the financial stability of banks. Finally, the deposit interest rate was found to have a positive and statistically insignificant relationship with the financial stability of commercial banks in Ethiopia. Therefore, this study recommended that banks, investors, regulators, and policymakers should give more attention to bank size, capital adequacy ratio, liquidity, and operating costs to maintain the financial stability of commercial banks in Ethiopia.
DOI: 10.37421/2168-9601.2023.12.406
The capital structure decision is at the center of many other decisions in corporate finance. Corporate financial manager is responsible to ensure low cost of capital and to maximize the wealth of shareholders. The purpose of this study is to investigate the determinants of capital structure decision in commercial banks of Ethiopia for eleven consecutive years (2010-2020) by using explanatory research design and multiple linear regressions. Quantitative research approach was utilized for secondary data analysis which is obtained from the audited financial statements of the sample banks. The study used purposive sampling technique to select eight banks from the total population of 17 commercial banks. The panel data were analysed with a fixed effect regression model. The study used descriptive statistics, correlation analysis and fixed effect multiple regression analysis to present and analyse the collected data. The findings of the study revealed that earnings volatility, profitability, non-debt tax shields, tangibility, and liquidity had the significant effect on capital structure of commercial banks in Ethiopia. But, growth and firm’s size were found to have statistically insignificant effect on the capital structure. Therefore, commercial banks in Ethiopia should pay due attention to earnings volatility, profitability, non-debt tax shields, tangibility, and liquidity while articulating their optimal capital mix which can reduce the weighted average cost of capital and enhance the wealth of the shareholders.
Leila Gharsellaoui* and Anis Jarboui
DOI: 10.37421/2168-9601.2023.12.411
This paper emphasizes the importance of the cross-effect of investment in R and D activities, the independence of the board of directors and the presence of institutional investors on the quality of accounting information and more specifically on the quality of discretionary accruals in a broadly diversified context. To empirically verify this subject, we carry out an empirical investigation for a sample composed of 98 French companies listed on the SBF during the period 2009-2015. First, this analysis provides empirical results of the impact of board independence, institutional shareholders and R and D investment on the quality of discretionary accruals for the full sample. We prove that the intensity of R and D investment has a positive and significant effect on earnings management according to both models. In addition, the empirical results also show that according to the two models the independence of the board of directors has a negative and statically significant effect on the quality of the accruals whereas according to the model of Shahrur, et al., the effect negative impact of institutional investors on the quality of accruals is statistically insignificant. Second, in this article we examine the cross effect of governance variables and the intensity of investment in R and D activities on the quality of discretionary accruals. This analysis suggests that the interaction of board independence and R and D investment on the quality of accruals has a negative and significant effect on earnings management determined by the model of Kothari but that it has no significant effect on earnings management according to the model of Shahrur, et al. As for the study of the impact of this association according to the model of Shahrur, et al. we find that the effect of this cross-relationship is statistically insignificant associated with the quality of discretionary accruals.
DOI: 10.37421/2168-9601.2023.12.421
Production strategies improve organization performance in many organizations. These strategies require improvement of innovation ideas. Firms are making use of production strategies in provisions of services and production activities in the business which enable them to meet market situation. The main objective for this study is to assess production strategies and firm performance in bottlers firms in Equator in Kisumu. The study employed correlation design with target population of 845 employees chosen through stratified sampling and simple techniques. The sample of 387 employees was chosen by stratified random sampling and simple sampling techniques. The major research instruments were the questionnaire for primary data. The study conducted pilot study from Eldoret bottler’s limited using Cronbach alpha value of above 0.7. The study adopted both inferential and descriptive statistics using mean, and percentage presented by tables for interpretations. Correlation and regression analysis was chosen to establish relationship of variables. The findings showed that production strategy was mostly applied resulted to improve cost of returns for firm performance. Further, it was noted that strategic management of equator bottlers can review firm performance of 5 years and above.
DOI: 10.37421/2168-9601.2023.12.441
This paper examines the relationship between income inequality and economic growth in the United States. Drawing on existing literature and empirical data, we analyze the effects of income inequality on the US GDP using statistical methods such as linear modeling. Our results show that high levels of income inequality are a barrier to sustained economic growth, as the concentration of wealth in a few individuals limits overall consumer spending and investment. Additionally, we find that income inequality exacerbates social and political instability, leading to further negative consequences for economic growth. We conclude that addressing income inequality through policy interventions such as progressive taxation and redistribution is essential for promoting long-term economic prosperity and equity in the United States. Our research contributes to the ongoing discourse on income inequality and its implications for economic growth and highlights the need for evidence-based policy solutions to address this pressing issue.
DOI: 10.37421/ 2168-9601.2022.11.366.
DOI: 10.37421/ 2168-9601.2022.11.369
DOI: 10.37421/ 2168-9601.2022.11.367
DOI: 10.37421/2168-9601.2022.11.370
DOI: 10.37421/2168-9601.2022.11.371
DOI: 10.37421/2168-9601.2022.11.372
DOI: 10.37421/2168-9601.2022.11.373
DOI: 10.37421/2168-9601.2022.11.374
DOI: 10.37421/2168-9601.2022.11.366
DOI: 10.37421/2168-9601.2022.11.367
DOI: 10.37421/2168-9601.2022.11.394
In real-world markets, demand is influenced by various parameters. Many researchers have recently been interested in integrated production and marketing planning strategies in inventory models where demand is dependent on a variety of parameters, such as price and/or marketing expenditure. Quite possibly of the main element that impacts request in genuine business sectors is the nature of administrations gave to clients of an item, however stock models have not considered this. Conversely, genuine stock frameworks' expense boundaries and different boundaries, like value, promoting, and administration flexibility to request, are dubious and questionable. Consequently, the idea of fuzziness can be used to control this uncertainty. This paper proposes a novel fuzzy inventory model for profit maximization in the face of shortages. When calculating demand as a power function, all factors like price, marketing, and service costs are taken into consideration. Unit cost is also calculated using order quantity as a power function. Due to the fuzziness of the proposed model's operating environment and expected outcomes, a fuzzy decision must be made to satisfy the decision criteria. Geometric programming and fuzzy optimization are used to formulate and solve the proposed model in order to approximate the results' membership functions. Following the presentation of a numerical example of the model, a case study is provided to evaluate and verify the results of the model.
DOI: 10.37421/2168-9601.2022.11.395
Internal marketing has emerged as a management tool with the primary goal of creating a customer-centered organization and motivating and empowering its collaborators to achieve organizational goals. This study's primary objective is to determine whether MI practices influence employee motivation and whether these practices and motivation diverge depending on whether the organization employs a public or innovative management model. As a result, a descriptive study was conducted with 234 elderly people who worked in EPE UCC hospitals and had ages ranging from 23 to 58.The findings showed that, despite their low perception, the studied health organizations are aware of MI strategies and influence collaborator motivation. We also confirmed that there are significant differences in MI procedures and collaboration motivation between EPE and UCC hospitals, albeit only in some dimensions. As a management tool, Internal Marketing (IM) was introduced with the intention of developing organizations that are focused on their customers and empowering their employees to achieve organizational objectives. The primary objective of this study was to determine whether the current IM methodologies have an impact on employee motivation and whether these practices, as well as the motivation factors, differ depending on whether the organization employs an Innovative or Public Management model. To this end, we conducted a descriptive study on 234 nurses who worked in hospitals EPE and UCC and were between the ages of 23 and 58.The findings demonstrated that, despite their perceptions that internal marketing strategies were ineffective, healthcare organizations employ them and that these have an impact on employee motivation. It was also confirmed that, albeit in limited ways, EPE hospitals and UCC have significantly different IM procedures and employee motivation.
DOI: 10.37421/2168-9601.2022.11.393
DOI: 10.37421/2168-9601.2022.11.392
Gwangwava Edson*, Nhema Persuade, Chikonhi Tapiwa, Mugodza Adrine and Gift Chipo Manhimanzi
DOI: 10.37421/2168-9601.2022.11.391
Small and Medium Enterprises (SMEs) plays an important an important role in each economy worldwide. Changes taking place in global business environment has driven transformation in these businesses to move towards sustainability through focusing on cost efficiency. MAPs literature continues to allude to its adoption as beneficial in improving business performance. This study sought to find out the impact of adopting MAPs by Manufacturing Small and Medium Enterprises in greater Harare Metropolitan province. The quantitative methodology was used in the study to find the results. A five point likert scale questionnaire was administered on a population of 300 SMEs. The regressed results were fully discussed in the study. In conclusions results indicated that if fully adopted MAPS have a positive impact on business performance and hence efforts must be made to ensure its full adoption to improve performance.
DOI: 10.37421/2168-9601.2023.12.411
Changes in the consumption price of aquatic products will affect demand and fishermen’s income. The accurate prediction of consumer price index provides important information regarding the aquatic product market. Based on the non-linear and non-smooth characteristics of fishery product price series, this paper innovatively proposes a fishery product price forecasting model that is based on Variational Modal Decomposition and improved bald eagle search algorithm optimized Long Short Term Memory Network (VMD-IBES-LSTM). Empirical analysis was conducted using fish price data from the Department of Marketing and Informatization of the Ministry of Agriculture. The proposed model in this study was subsequently compared with common forecasting models such as VMD-LSTM and SSA-LSTM.
DOI: 10.37421/2168-9601.2023.12.412
Using survey data covering 200 poor households collected between these studies aimed to investigate the role of social security in the fight against. We analyzed the responses behaviours and strategies employed by poor households in response to various forms of risk in depth using questionnaire data. Health, education, housing and income is just a few of the many areas in which social security has an impact. To find out how social security programs affect how families respond to economic shocks, we used a method that looked at both full and partial risk-sharing. According to the estimation results of various models, households that are covered by social security may be able to select less expensive strategies for coping with risks. However, because covered households had less faith in its services and used self-insurance or income smoothing strategies, the role of social security remains inadequate. Overall, the findings demonstrated that social security plays a significant role but that it is still insufficient, particularly for households that are not covered by social security and face high health care costs.
DOI: 10.37421/2168-9601.2023.12.413
DOI: 10.37421/2168-9601.2023.12.414
DOI: 10.37421/2168-9601.2023.12.415
Benish Shabbir* and Qiu Xiaodong
DOI: 10.37421/2168-9601.2023.12.421
This study explores the construction of brand identity through brand image as well as observes the E-consumer behavior regarding brand trust after theoretical analysis through literature.
Both qualitative and quantitative approaches adopted for this research study. For qualitative approach, data has been collected through interviews, telephonic and email discussion. There were also conducted round table conferences for data collection purpose. On the other hand, for quantitative approach, data was collected through questionnaires.
This research study discovered the significance of brand identity through brand image. It also explored the positive relationship of digital marketing intelligence and E-consumer behavior while digital marketing intelligence, E-consumer behavior and brand trust has a strong bound. If it is said that “E-consumer behavior and brand trust determined the value of digital marketing intelligence” then it would not be wrong. Findings of the study prove that brand image built any brand identity either it is positive or negative on the other hand it is also proven that E-consumer behavior and brand trust emerging digital marketing intelligence in all fields.
Digital marketing intelligence practices the relevant research to assist organizations to understand the brand identity. Digital marketing intelligence upraised the E-consumer behavior and brand trust. Two gaps were closed by this study: a) Comparisons of managers and Econsumers thoughts regarding with digital marketing intelligence were not discussed before. b) Digital marketing intelligence implementation with E-consumer behavior and brand trust were not discussed in previous studies.
DOI: 10.37421/2168-9601.2023.12.421
Derivatives have been a crucial financial instrument in global markets for decades and accounting research has played a vital role in understanding their complexities and implications. This article provides an overview of past accounting research on derivatives and offers recommendations for future studies to address emerging challenges and advancements. The areas of accounting research discussed include financial accounting, managerial accounting, auditing and assurance, taxation, accounting information systems and ethics and professionalism. Valuation and measurement have been a focal point of research, with studies exploring fair value measurement, hedge accounting standards and disclosure practices. Additionally, research has examined the impact of derivatives on financial reporting quality and earnings volatility. Future research should focus on emerging financial instruments such as crypto currency derivatives and carbon emission derivatives, as well as investigate the effectiveness of hedge accounting models and the systemic risk implications of derivatives.
DOI: 10.37421/2168-9601.2023.12.422
Digital transformation has significantly impacted the field of accounting by integrating technology and automation into traditional practices. This article explores the early signs of digital accounting work and the role of robotics in reshaping the profession. Digital accounting leverages cloud computing, artificial intelligence, and automation tools to streamline processes, improve accuracy, and enhance efficiency. The use of robotics, specifically Robotic Process Automation (RPA), automates repetitive tasks, reduces errors, and frees up accountants time for more strategic activities. Digital accounting replaces paper-based processes with electronic documents and data storage, simplifying document management and enabling data analysis. Advanced analytics tools provide valuable insights and trends, facilitating informed decision-making. The integration of digital accounting systems with other business systems ensures accurate and up-to-date financial information across the organization. While the adoption of robotics brings benefits such as increased efficiency and reduced costs, organizations need to consider infrastructure compatibility, data security, change management, and ongoing optimization. Embracing robotics in accounting will drive productivity and effectiveness, allowing accountants to focus on higher-value activities. Overall, digital accounting work and the implementation of robotics revolutionize accounting practices and enhance the profession's value.
DOI: 10.37421/2168-9601.2023.12.423
The global economy is facing significant challenges, including the impact of COVID-19 variants, rising inflation, mounting debt, and income inequality. The World Bank's Global Economic Prospects report highlights the continued disruption caused by the omicron variant and the slowdown of major economies like the United States and China. These factors, combined with supply chain bottlenecks, inflationary pressures, and financial vulnerabilities, raise the risk of a severe economic downturn, particularly for emerging countries with limited policy flexibility. To address these challenges and set countries on a path to sustainable prosperity a coordinated international effort and comprehensive state policy solutions are crucial. While the global economy is slowly recovering from the Great Lockdown, the spread of the pandemic has led to partial lockdowns and hindered reopening efforts. Despite China's relatively faster recovery, returning to pre-pandemic levels of economic activity remains challenging. In this context, financial globalization offers potential benefits for developing nations in managing output and consumption volatility. Financial integration and global financial diversification can help countries transfer income risk to global markets, enhancing their risk management capabilities and stability. Developing countries, with their specialized output and factor endowments, could achieve even greater gains through international consumption risk sharing.
DOI: 10.37421/2168-9601.2023.12.424
The advent of e-commerce has revolutionized the way businesses operate and customers engage in transactions. This study aims to examine the customer's viewpoint on the opportunities and challenges presented by e-commerce. By understanding the perspective of customers, businesses can better tailor their strategies to meet the evolving needs and expectations of the digital consumer. The study utilizes a qualitative research approach, incorporating interviews and surveys with a diverse range of customers who have experience with e-commerce platforms. The data collected is analyzed using thematic analysis to identify key themes and patterns that emerge from the customer's viewpoint. The findings reveal a multitude of opportunities that e-commerce presents to customers. These include convenience and accessibility, a wide range of product options, competitive pricing, and personalized shopping experiences. Customers appreciate the ability to shop anytime and anywhere, compare prices effortlessly, and have products delivered directly to their doorstep. The digital marketplace also offers enhanced customer support through live chat features and user reviews, allowing customers to make informed purchasing decisions.
DOI: 10.37421/2168-9601.2023.12.425
DOI: 10.37421/2168-9601.2023.12.427
DOI: 10.37421/2168-9601.2023.12.428
DOI: 10.37421/2168-9601.2023.12.430
DOI: 10.37421/2168-9601.2023.12.426
Accounting & Marketing received 487 citations as per Google Scholar report
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