International Journal of Finance and Banking Research

Volume 5, Issue 5, October 2019

  • Evaluation of the Effect of Financial Factors on Shareholders’ Value of Listed Pharmaceutical Firms in Nigeria

    Ubesie Madubuko Cyril, Onuh Jonathan Echobu, Mbah Chris Chukwuemeka

    Issue: Volume 5, Issue 5, October 2019
    Pages: 114-125
    Received: 19 August 2019
    Accepted: 20 September 2019
    Published: 23 October 2019
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    Abstract: The study ascertained the effect of Financial Factors on Shareholders’ Value of listed ePharmaceutical Firms on Nigeria Stock Exchange. The study ascertained the effect of Sales Revenue (SR), Investment in Working Capital (IWC) and Operating Profit Margin (OPM) on Earnings Per Share (EPS) in the pharmaceutical firms in Nigeria. Data for the study w... Show More
  • Causality Between GPD Growth and Non-performing Loans in Bangladesh: A Toda-Yamamoto Approach

    Md. Ziaul Hasan

    Issue: Volume 5, Issue 5, October 2019
    Pages: 126-131
    Received: 20 September 2019
    Accepted: 15 October 2019
    Published: 23 October 2019
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    Abstract: Non-performing Loans (NPLs) are those loans of the banks’ from which they are no longer able to receive interest or overdue principal payments. NPL can affect the balance sheet of banks by decreasing banks’ profitability as bank cannot generate interest income from their NPLs. Banks’ may have to face capital erosion due to higher level of NPL. Due ... Show More
  • Technical Path Analysis of Government Asset Measurement and Reporting

    Li Xiumei, Huang Jiangyu

    Issue: Volume 5, Issue 5, October 2019
    Pages: 132-139
    Received: 21 September 2019
    Accepted: 09 October 2019
    Published: 25 October 2019
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    Abstract: In order to promote the fiduciary responsibility of the public sector and strengthen the effective management of government assets, the Chinese governments at all levels should not only prepare reports on state-owned assets, but also prepare comprehensive financial reports based on accrual basis after 2020. The authenticity and reliability of gover... Show More