Journal of Finance and Accounting

Volume 8, Issue 5, September 2020

  • Internal Control Systems and Quality of Financial Reporting in Insurance Industry in Nigeria

    Owolabi Sunday Ajao, Amosun Olayemi Oluwadamilola

    Issue: Volume 8, Issue 5, September 2020
    Pages: 212-220
    Received: 19 July 2020
    Accepted: 17 August 2020
    Published: 17 September 2020
    Abstract: In recent years many organizations have realized the importance of the role of directors, audit committee, internal auditors and external auditors in preparing and presenting quality financial reports to all stakeholders. In Nigeria, the performance and the quality of financial reports of companies in the insurance industry is dependent on the effi... Show More
  • Determinates of Capital Structure in Case of Private Commercial Banks in Ethiopia

    Tamiru Anley Alebachew

    Issue: Volume 8, Issue 5, September 2020
    Pages: 221-229
    Received: 10 August 2020
    Accepted: 24 August 2020
    Published: 24 September 2020
    Abstract: This study was conducted on the title determinants of capital structure; evidence from private commercial banks in Ethiopia. To find out what determines capital structure, seven bank specific explanatory variables (Profitability, tangibility, growth, age, tax shield, size and liquidity) was selected and regressed beside the suitable capital structu... Show More
  • Effect of Environmental Fairness on Assets Utilization in the Nigerian Oil and Gas Companies: An Empirical Analysis

    Olubunmi Ogunode, Folajimi Adegbie

    Issue: Volume 8, Issue 5, September 2020
    Pages: 230-237
    Received: 9 September 2020
    Accepted: 21 September 2020
    Published: 28 September 2020
    Abstract: Protection of environment and evidence of such efforts by companies sensitive to the environmental issues have not been convincingly clear. The attitudinal landscape of insensitivity and unfair treatment of environmental protection by the environment sensitive establishments in the downstream activities have become worrisome, particularly where exp... Show More
  • Investor Attention and Growth Anomalies in NASDAQ Stocks-Evidence from Google Trend Volume

    Ya Li, Raymond Chan, John Tsang

    Issue: Volume 8, Issue 5, September 2020
    Pages: 238-245
    Received: 24 September 2020
    Accepted: 15 October 2020
    Published: 26 October 2020
    Abstract: We study the effects of investor attention on the capital investment anomaly on NASDAQ stocks. Based on total asset growth, researchers find firms that substantially increase capital investments subsequently achieve negative benchmark-adjusted returns. On one hand, some scholars propose that investors incorrectly underreact to the empire building b... Show More