- Volume 13, Number 1 (2025)
PERFORMANCE COMPARISON OF BALANCED MUTUAL FUND SCHEMES IN THE INDIAN MARKET
Rajesh Kumar Mishra, Pratibha Sahu Sweta
Investments in financial assets stipulate more time, knowledge as well as risk taking attitudes of the investors. Investments always carry risk along with the return. Factors that manipulate the investment decision of the investors incorporate per capita income, rate of interest, economic condition, sources of capital, expenditure etc. The majority of the investors are not aware of the available investment platforms as a result, sometimes, they get their finger burnt for their financial decisions. Launching of Mutual fund offer a new platform of investment as well as a high return from their investments to the public as compared to other...
THE IMPACT OF FARM ACCOUNTING PRACTICES ON RURAL WEALTH GENERATION IN AKWA IBOM STATE
Grace Aniefiok Etim
The paper examines the analysis of farm accounting practices and wealth creation of rural farmers in Akwa Ibom State. A multi-stage sampling method was applied and 381 respondents were used for the study. Rural farmers were drawn from six Akwa Ibom State Agricultural Development Programme field Structure Zones. The objectives of the study included to: determine the various types of farm account practiced by rural farmers, examine wealth creation level of rural farmers, and establish the relationship between farm accounting practices and wealth creation amongst rural farmers in Akwa Ibom State. The study reveals that rural farmers mostly kept records...
ASSESSING THE INFLUENCE OF AUDIT QUALITY ON FINANCIAL REPORTING IN AFRICA’S NON-FINANCIAL SECTOR
Idongesit Emmanuel Akpan
Within the framework of listed non-financial enterprises in Sub-Saharan Africa, this study looked at the impact of audit committee effectiveness on the quality of financial reporting. The study used the Generalised Method of Moments (GMM) step and Stepwise Regression Techniques to analyse data, using samples from 235 listed non-financial enterprises in Nigeria, South Africa, and Kenya between 2013 and 2022 (2022). Using Jones Discretionary Accrual as a proxy for financial report quality, the study's main goal was to determine how effective audit committees are in terms of size, diligence, and financial knowledge. The research goes beyond this goal by looking...
THE ROLE OF AUDIT COMMITTEES IN ENHANCING FINANCIAL REPORTING QUALITY IN SUB-SAHARAN AFRICA’S CORPORATE SECTOR
Anwana Ekong Edidiong
This study examined the effect of audit committee effectiveness on financial reporting quality within the context of listed non-financial firms in Sub-Saharan Africa. Drawing samples from 235 listed non-financial firms in Nigeria, South Africa, and Kenya spanning the period from 2013 to 2022, the study employed Generalized Method of Moments (GMM) step and Stepwise Regression Techniques to analyze the data. The primary objective of the study was to investigate the effect of audit committee effectiveness, including size, diligence, and financial expertise, on financial report quality, as measured by Jones Discretionary Accrual. Additionally, the study extends this objective by examining the...