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All Journal Jurnal Manajemen Terapan dan Keuangan Innovation Business Management and Accounting Journal
Ballav Niroula
Tribhuvan University
Humanities Social Sciences

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THE PERCEPTION OF INVESTORS TOWARDS INITIAL PUBLIC OFFERING: EVIDENCE OF NEPAL Achut Gnawali; Ballav Niroula
Jurnal Manajemen Terapan dan Keuangan Vol. 10 No. 01 (2021): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v10i01.12191

Abstract

The main aim of this study is to examine the perception of investors towards initial public offering (IPO), to analyze the relationship between different factors (quality management, company goodwill, company performance, company sector, and market information) and investment decision to examine the factors that impact in IPO to making an investment decision. This research used primary data. The data was collected from 290 respondents which were related to five different brokerage firms at Kathmandu district. The inferential analysis was preferred in SPSS by using statistical tools such as correlation and regression analysis to analyze the relationship between variables and the impact of different factors on investment decisions. The study revealed that quality management, company goodwill, company performance, company sector, and market information are the highly considerable factors before making investment decisions in IPO.
Management Accounting Systems and Organizational Performance of Commercial Banks in Nepal Ballav Niroula
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.025

Abstract

This study investigates the profound influence of management accounting systems (MAS) on the organizational performance of commercial banks in Nepal. Drawing upon a quantitative research design with a sample of 385 employees from Kathmandu Valley’s commercial banks, the research explores how key MAS components, namely, controlling and reporting, budgeting, decision-making, costing systems, and performance evaluation, collectively impact various dimensions of organizational success. The findings reveal a generally positive perception among employees regarding the effectiveness of these practices. Correlation analysis indicates moderate positive relationships between all management accounting practices and organizational performance, with budgeting demonstrating the strongest association. Regression analysis further confirms that controlling and reporting, budgeting, costing systems, and performance evaluation practices exert a significant positive impact on organizational performance. However, decision-making practices were found to have an insignificant impact within this model. This study presents crucial theoretical and practical implications, emphasizing the need for Nepalese commercial banks to strengthen their management accounting frameworks to improve operational efficiency, strategic decision-making, and competitive positioning in a dynamic financial context.
Co-Authors Achut Gnawali