Journal of Finance and Accounting

Volume 2, Issue 5, September 2014

  • Analysis on Accounting System of Tourism Agricultural Enterprise in China

    He Zhengtao, Peng Jue

    Issue: Volume 2, Issue 5, September 2014
    Pages: 101-107
    Received: 4 August 2014
    Accepted: 18 August 2014
    Published: 30 August 2014
    Abstract: As a new enterprise organization, tourism agricultural enterprise has occupied a certain market position. However, their internal management and accounting system is still not sound, which has become a problem to be resolved in time. In this paper, the present situation of tourism agricultural enterprise was analyzed. It was pointed out that the di... Show More
  • Impact of Acquisitions on the Financial Performance of the Acquiring Companies in Kenya: A Case Study of Listed Acquiring Firms at the Nairobi Securities Exchange

    George Gitonga Inoti, Samuel Owino Onyuma, Monicah Wanjiru Muiru

    Issue: Volume 2, Issue 5, September 2014
    Pages: 108-115
    Received: 26 October 2014
    Accepted: 13 November 2014
    Published: 18 November 2014
    Abstract: This study sought to determine whether acquisitions enhance corporate financial performance. The general objective of the study was to assess the effects of acquisitions on the financial performance of the acquiring companies in Kenya. The specific objectives of the study were; to determine the effect of acquisitions on the profitability of the acq... Show More