Journal of Finance and Accounting

Volume 10, Issue 2, March 2022

  • Impact of Microcredit on Housing and Food Security in Nepal

    Shalik Ram Pokhrel

    Issue: Volume 10, Issue 2, March 2022
    Pages: 78-95
    Received: 17 February 2022
    Accepted: 9 March 2022
    Published: 15 March 2022
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    Abstract: This paper intends to assess the impact of microcredit on housing and food security in Nepal. The multivariate techniques used to achieve the objectives of the study. The study uses Nepal Living Standard Survey2011 data, which covers 5,988 households. Considering the endogeneity in the microcredit participation of household, the study uses instrume... Show More
  • Firm Attributes and Value of Pension Fund Administrators in Nigeria

    Adekoya Oludare Michael, Nwaobia Appolos Nwabuisi, Siyanbola Tunji Trimisiu

    Issue: Volume 10, Issue 2, March 2022
    Pages: 96-106
    Received: 21 February 2022
    Accepted: 12 March 2022
    Published: 18 March 2022
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    Abstract: Value creation is a key objective of every firm and this is applicable to Pension Fund Administrators (PFAs) who seek to remain competitive and achieve superior corporate performance by taking advantage of certain firm attributes. Studies have shown that value of PFAs can impact the financial health of a significant number of individuals during the... Show More
  • Effect of Tax Exemption for Domestic Investors on Government Revenue Collection in Zanzibar

    Haji Mohamed Haji, Abdalla Ussi Hamad

    Issue: Volume 10, Issue 2, March 2022
    Pages: 107-111
    Received: 30 December 2021
    Accepted: 4 February 2022
    Published: 29 March 2022
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    Abstract: The main aim of this study is examining the effect of tax exemption for domestic investors on the government revenue collection in Zanzibar. Specifically, the researcher concentrated on two types of exemptions, these are; absolute and partial tax exemptions. The researcher has mainly employed quantitative research approach with appropriate method o... Show More
  • Influence of Budgetary Practices on Budget Performance of Local Government Authorities in Tanzania

    Faraja Asukile, Crispin John Mbogo

    Issue: Volume 10, Issue 2, March 2022
    Pages: 112-120
    Received: 1 March 2022
    Accepted: 22 March 2022
    Published: 29 March 2022
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    Abstract: The local government authorities (LGAs) in Tanzania were restarted in 1980 and since then the government has gone in different programs of reforming them. However, the implementation of budget in LGAs in Tanzania is failing to produce intended outcomes. This study investigates effects of budgetary practices on budget performance of LGAs in Tanzania... Show More
  • Corporate Governance and Environmental Sustainability Disclosure in Non-financial Companies Quoted in Nigeria

    Ponnle Josiah Oyekale, Samuel Adebayo Olaoye, Appolos Nwabuisi Nwaobia

    Issue: Volume 10, Issue 2, March 2022
    Pages: 121-131
    Received: 2 March 2022
    Accepted: 21 March 2022
    Published: 29 March 2022
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    Abstract: Environmental sustainability performance and its disclosure are not company’s primary objectives rather are practices that lift the reputation of company in society. Environmental sustainability disclosure is not mandatory by accounting standards; however, information on environmental sustainability is of interest to various stakeholders for inform... Show More
  • Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch

    Melkamu Dessie Tamiru

    Issue: Volume 10, Issue 2, March 2022
    Pages: 132-140
    Received: 22 February 2022
    Accepted: 30 March 2022
    Published: 9 April 2022
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    Abstract: A computerized information system involves the use of computer hardware and software to perform sorting, storing and retrieving functions that would otherwise have been done manually by a staff of a bank or an owner of a business. This study was conduct on the title impact of CIS on tax collection system of ERCA Adama branch. It addresses four basi... Show More
  • Cognitive Capacity Constraint and Attention Allocation in Human Decision Making

    Qi Wu, Tetsuya Shimokawa

    Issue: Volume 10, Issue 2, March 2022
    Pages: 141-150
    Received: 18 April 2022
    Published: 20 April 2022
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    Abstract: The Rational Inattention (RI) model has attracted attention in recent years as a promising candidate for modeling bounded rationality in the fields of decision making and game theory research. The model assumes that there is a cognitive cost (cost of information processing) that is proportional to the amount of mutual information obtained from sign... Show More