Journal of Finance and Accounting

Volume 11, Issue 6, November 2023

  • Research Article

    Credit Risk Management as a Determinant of Non-Performance Loan of Deposit Money Banks in Nigeria

    Amos Olafusi Tomomewo*, Ibukun Falayi, Okezie Uhuaba

    Issue: Volume 11, Issue 6, November 2023
    Pages: 179-188
    Received: Sep. 06, 2023
    Accepted: Oct. 05, 2023
    Published: Nov. 11, 2023
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    Abstract: This study examined this effect of credit risk management of non-performing loans of Deposit Money Banks in Nigeria. Credit risk management was measured with Capital adequacy, Loan and advance, Loan loss provision and Loan to total asset ratio while non-performing loan was measured with non-performing loan to total loan ratio. The study covered a p... Show More
  • Research Article

    Transparency, Trust and Sustainability in Financial Information

    Gudbjartsson Einar, Jonsson Eythor Ivar, Snorrason Jon Snorri*

    Issue: Volume 11, Issue 6, November 2023
    Pages: 189-195
    Received: Nov. 02, 2023
    Accepted: Nov. 22, 2023
    Published: Nov. 30, 2023
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    Abstract: This study contributes to the literature on sustainability reporting by examining the knowledge and experience of auditors in Iceland regarding sustainability accounting. Amid evolving corporate governance and auditing practices, the concepts of transparency and trust have become integral. While audit committees have traditionally been instrumental... Show More
  • Research Article

    Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology

    Yuan Xuemei

    Issue: Volume 11, Issue 6, November 2023
    Pages: 196-202
    Received: Nov. 30, 2023
    Accepted: Dec. 18, 2023
    Published: Dec. 28, 2023
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    Abstract: In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of univers... Show More