One of the indicators of shareholders’ wealth maximization is dividend policy (DP) consistency, proxied by dividend per share (DPS) with moderating variable of company size and financial performance measured by the return on asset (ROA). The purpose of this study is to demonstrat...
Open access
Research Article10.9734/sajsse/2019/v3i330108
This study aims to determine strategic factors and its relationship in developing ecotourism areas. This research uses prospective structural approach. The analytical method uses Micmac to identify the most influential variables and its relation to Kedung Ombo ecotourism developm...
Open access
Research Article10.9734/sajsse/2019/v3i330107
This study examines the effect of IFRS adoption on economic growth, using Nigeria and Kenya, for the period 2000-2016. The data which was utilized in this study, was gotten from National bureau of statistics. Descriptive statistics and paired sample t-test were used to analyze th...
Open access
Research Article10.9734/sajsse/2019/v3i330106
The aim of this study is to examine the effect of adopted International Financial Reporting Standards (IFRS) adoption on the financial performance of banks in Nigeria and Canada. The study made use of cross sectional data obtained for a period of 10 years from 2006 to 2017, while...
Open access
Research Article10.9734/sajsse/2019/v3i330105
One of the most serious concerns presently facing the accounting profession is the growing complexity, extension, and significance of issues adjoining fair value measurements. Many researchers and practitioners criticized the fair value accounting and blame for it causing economi...
Open access
Research Article10.9734/sajsse/2019/v3i330104
Today, customers are looking for benefits from the bank, better service, lower transaction fees, higher interest rates, a sign of prestige, new products access from different channels. This study evaluates the influence of CRM dimensions on bank performance. Zenith Bank Plc was s...
Open access
Research Article10.9734/sajsse/2019/v3i230103
Among the various SDGs, Poverty reduction which is the foremost goal is fundamental, strategic and crucial to the achievement of the other goals in which can be achieved among other ways with an efficient, effective, diverse, indigenous and innovative financial market. With a dua...
Open access
Research Article10.9734/sajsse/2019/v3i230102
The current study was conducted in the year 2014 in Pakistan to investigate the impact of fiscal deficit and government debt on the interest rate. Data on selected macroeconomic variables like fiscal deficit, government debt, GDP per capita, money supply and volume of trade etc....
Open access
Research Article10.9734/sajsse/2019/v3i230101
Process plan implementation plays a key role in the organizational performance especially the coffee cooperative societies. Coffee cooperative societies enable the pooling of resources towards betterment of livelihood of rural folk particularly the farmers. The study was carried...
Open access
Research Article10.9734/sajsse/2019/v3i230100
Aim: This study sought to establish the influence of parents’ economic status on the enrollment of learners with physical challenges in preschools Methodology: This study employed descriptive ex-post research design to facilitate determination of the influence of independent vari...
Open access
Research Article10.9734/sajsse/2019/v3i230099