Journal of Finance and Accounting

Volume 9, Issue 2, March 2021

  • Effect of Bank Specific Factors on Profitability of Commercial Banks in Ethiopia

    Haimiro Lingerih Zerihun

    Issue: Volume 9, Issue 2, March 2021
    Pages: 23-27
    Received: 10 October 2020
    Accepted: 28 October 2020
    Published: 16 April 2021
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    Abstract: Financial institutions specifically commercial banks play a significant and energetic role for developing an economy of a country. When the banking sector in a country is functioning in an efficient, effective, and disciplined way it leads to bring a rapid growth in the various sectors in the country. Many factors may impact on profitability of com... Show More
  • The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

    Ellena Nabilah Nur Alisha Ansar, Wahyu Ari Andriyanto, Ekawati Jati Wibawaningsih

    Issue: Volume 9, Issue 2, March 2021
    Pages: 28-35
    Received: 20 March 2021
    Accepted: 10 April 2021
    Published: 16 April 2021
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    Abstract: Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller inco... Show More
  • Firm Size, Asset Tangibility, Growth, Volatility, Dividends and the Capital Structure of Nigerian Quoted Firms

    Oluseun Paseda

    Issue: Volume 9, Issue 2, March 2021
    Pages: 36-52
    Received: 11 March 2021
    Accepted: 23 March 2021
    Published: 29 April 2021
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    Abstract: Empirical work on capital structure in emerging markets like Nigeria has been sparse and met with low explanatory power. This study investigates the determinants of capital structure in Nigeria. The population of study comprises all non-financial corporations quoted on the Nigerian Stock Exchange (NSE) for the period 1999-2014 out of which 50 compa... Show More
  • The Design of Stratified Contingent Bank Liability Structure to Release Risk Incentive Effects

    Wang Lin, Qin Xuezhi

    Issue: Volume 9, Issue 2, March 2021
    Pages: 53-59
    Received: 19 March 2021
    Published: 8 May 2021
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    Abstract: This paper proposes a new type of bank liability structure with stratified contingent capital based on the suggestions of Basel III and TLAC Term Sheet. It try to solve the problem that the total loss absorbing capacity of global systemically important banks is insufficient and the single contingent capital-CoCos will bring extra risk to the bank i... Show More