Accounting & Marketing

ISSN: 2168-9601

Open Access

Articles in press and Articles in process

    Research Article Pages: 1 - 8

    Relationship of personality and workplace deviance: Role of power distance within organization and role of Cronyism as a mediator

    Benish Shabbir1*, Qiu Xiaodong1 and Hassan Siddique2

    This study examines the occurrence of cronyism and shed light on its negative effect on the workplace. Cronyism plays mediating role and power distance plays a moderating role in this study. The targeted population of related study is public and private sector organizations of Pakistan. Primary data were collected from 173 employees of different organizations, such as educational sector, banking sector, development sector and aviation industry of Pakistan. Power distance moderates the relationship between big five personality traits and cronyism, as well as cronyism also mediates the relationship between personality traits and workplace deviance. Data was analyzed through SPSS and different analysis, such as correlation, regression, moderation and mediation analysis were tested. Implications of the study were also discussed.

      Review Article Pages: 1 - 17

      The Effect Of IFRS Adoption on Financial Analysis Practice: Evidence From Private Commercial Banks in Ethiopia

      Edilawit Gebregiorgies*

      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.

      Review Article Pages: 1 - 11

      Factors Affecting Islamic Banking Financial Services In Ethiopian Banking Industry; In The Case Of Commercial Bank Of Ethiopia

      Edilawit Gebregiorgies*

      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.

      Review Article Pages: 1 - 13

      Determinants Of Financial Sustainability Of Non-governmental Organizations In Ethiopia In The Case Of Local NGOs Around Eastern Hararge Zone, Orommiya Region

      Edilawit Gebregiorgies*

      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.

      Review Article Pages: 1 - 8

      The Determinants of Financial Stability of Commercial Banks: Empirical Evidence from Ethiopia

      Tilahun Simegnew Dress*

      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.

        Review Article Pages: 1 - 8

        The Determinants of Capital Structure Decision of Commercial Banks in Ethiopia

        Tilahun Simegnew*

        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.

        Review Article Pages: 1 - 9

        R and D Investment and the Quality of Accruals: The Role of Corporate Governance

        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.

          Research Article Pages: 1 - 4

          Effect of Production Strategies on Firm Performance of Equator Bottlers Company Limited in Kisumu County Kenya: The Moderating Role of Government Policy

          Otiso Ratemo James*

          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.

            Review Article Pages: 1 - 3

            Income Inequality as a Barrier to Economic Growth in the US

            Ivaylo Angelov*

            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.

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