Journal of Finance and Accounting

Volume 1, Issue 1, May 2013

  • Hedge Accounting and Impact on the Financial Market

    Doan Van Dinh, Guangming Gong

    Issue: Volume 1, Issue 1, May 2013
    Pages: 1-18
    Published: 2 May 2013
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    Abstract: As published by the Vietnamese Chamber of Commerce and Industry (VCCI) and the World Bank (WB), in 2011 Vietnam had 622,977 entities in which 79,014 entities were bankrupted. This problem is concerned with financial risks or not and why?. Thus, the article reviews the use of derivative financial instruments for financial hedge and their effects to ... Show More
  • Corporate Governance and impact on Bank Performance

    Ashenafi Beyene Fanta, Kelifa Srmolo Kemal, Yodit Kassa Waka

    Issue: Volume 1, Issue 1, May 2013
    Pages: 19-26
    Received: 27 May 2013
    Published: 30 June 2013
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    Abstract: This study aims at examining the corporate governance mechanisms and their impact on performance of commercial banks in the absence of organized stock exchange. The study assessed the relationship between selected internal and external corporate governance mechanisms, and bank performance as measured by ROE and ROA. The study used structured review... Show More