Journal of Finance and Accounting

Volume 7, Issue 4, July 2019

  • Theoretical Annotation of China's National Audit System Change

    Kangli Liao, Feng Wang

    Issue: Volume 7, Issue 4, July 2019
    Pages: 107-115
    Received: 4 July 2019
    Accepted: 26 July 2019
    Published: 13 August 2019
    Abstract: Economic interests (economic rationality) and political interests (political rationality) are the dual goals pursued by political state in promoting structural reform. Improving the independence of the national audit as the premise in the national audit system reform, simultaneously not challenging the existing political system, in this paper we co... Show More
  • Dividend Policy and Firm’s Profitability: Evidence from Ethiopian Private Insurance Companies

    Niway Ayalew Adimasu

    Issue: Volume 7, Issue 4, July 2019
    Pages: 116-121
    Received: 16 July 2019
    Accepted: 13 August 2019
    Published: 26 August 2019
    Abstract: In many rapidly growing economies and emerging markets like Ethiopia, the insurance companies are expected to play a crucial role. The dividend decision is one of the critical financial managementdecisions for firms. Dividend decision is also among the widely addressed and controversial issue in field of finance. The inconclusiveness of dividend th... Show More
  • Effectiveness of Risk Management Strategies Among Deposit Money Banks in Nigeria

    Folorunso Ilesanmi Akande, Yimka Samson Akanfe Alalade

    Issue: Volume 7, Issue 4, July 2019
    Pages: 122-131
    Received: 24 July 2019
    Accepted: 19 August 2019
    Published: 6 September 2019
    Abstract: Deposit Money Banks (DMBs) face formidable challenges in order to operate profitably. As business entities poised to maximise shareholders’ wealth, they need to grow their revenue while at the same time keep their cost of funds as low as possible. The threats to achieving this come from the mandatory cash reserve ratio that restricts reasonable chu... Show More