Journal of Finance and Accounting

Volume 6, Issue 6, November 2018

  • Hanging Trade-off at Risk and Its Implication in Ethiopian Commercial Banks

    Sitina Akmel Surur, Kirubel Asegdew Yimenu

    Issue: Volume 6, Issue 6, November 2018
    Pages: 134-140
    Received: 18 October 2018
    Accepted: 9 November 2018
    Published: 18 December 2018
    DOI: 10.11648/j.jfa.20180606.11
    Abstract: Financing mix explains the way a firm finances its asset. Decision on banks financing mix is one of the challenging and debatable issues, but it is also a vital decision for their profitability and continued survival. By considering the imperative role of banks in the economy, this study was conducted to examine the effect of financing mix on finan... Show More
  • Research on the Correlation Between Executive Compensation and Business Performance in Electric Power Listed Companies

    Qiaochu Li

    Issue: Volume 6, Issue 6, November 2018
    Pages: 141-149
    Received: 29 October 2018
    Accepted: 20 November 2018
    Published: 20 December 2018
    DOI: 10.11648/j.jfa.20180606.12
    Abstract: With the rapid development of China's socialist market economy, the power industry has become a pillar industry for the development of the national economy. The reform of the electricity market system is also steadily advancing, and the competition among power companies is becoming more and more fierce. The effective improvement of the performance ... Show More
  • PITA 2011 and Voluntary Tax Compliance: Towards Achieving Sustainable Revenue Generation in Kaduna State Nigeria

    Nyor Terzungwe, Jonathan Agnes Jummai, Mustapha Lateef Olumide

    Issue: Volume 6, Issue 6, November 2018
    Pages: 150-161
    Received: 1 November 2018
    Accepted: 3 December 2018
    Published: 2 January 2019
    DOI: 10.11648/j.jfa.20180606.13
    Abstract: Sustainable governance entails using the compulsory contribution paid to government by her citizens to support law and order, provide security and social amenities for the benefit of present and future generations. Nigeria's Personal Income Tax Act (PITA) 2011 was amended to provide for sustainable tax policies and administration that would secure ... Show More
  • Creditworthiness of North American Oil Companies and Minsky Financing Categories: Assessment of Shifts Due to the 2014-2016 Oil Price Shock

    Ruud Weijermars, Alison Johnson, John Denman, Kim Salinas, Gregg Williams

    Issue: Volume 6, Issue 6, November 2018
    Pages: 162-180
    Received: 2 November 2018
    Accepted: 5 December 2018
    Published: 16 January 2019
    DOI: 10.11648/j.jfa.20180606.14
    Abstract: Our study provides a unique and comprehensive analysis of oil and gas companies' performance over the latest oil price crisis of 2014-2016. The oil price declined under the pressure of global oil oversupply instigated by OPEC under the strategic leadership of Saudi Arabia, in an effort to retain market share by diminishing the production growth of ... Show More