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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Mwenda, Beny
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Are risk management disclosures relevant to firm's profitability? A Tanzanian case Mwenda, Beny; ibrahim, magwana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15313

Abstract

This research investigated the relevance of risk management disclosures on firm’s profitability in Tanzania. Risk Management Disclosures (RMD) were measured using a disclosure index adopted from the Tanzania’s Capital Market Securities Act (CMSA) regulations while firms' profitability was represented by Return on Equity (ROE) and Return on Assets (ROA). A quantitative research approach was used, secondary data was collected from the annual reports of firms listed on the Dar es Salaam Stock Exchange (DSE) for the period ranging from 2010 to 2021.   Panel regression modeling was used to estimate the parameters in this study. Results demonstrated that Risk Management Disclosure (RMD) was relevant to firm’s profitability since it had a significant and positive effect on ROA and ROE. Based on this, the research draws the conclusion that risk management disclosures are important as they assisted Tanzanian businesses to become more profitable. We recommend firms to include more risk management-related information in their annual reports for the benefit of users of financial statements. The study contributes to the existing body of knowledge by by adding new variables to the existing models
The Effects of Mergers and Acquisitions on Banks’ Performance in Tanzania: Case of NCBA, NIC, CBA: Mergers and acquisition on Banks' Performance Msalilwa, Gloria; Mwenda, Beny
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This study investigated the effects of mergers and acquisitions (M&A) on the performance of banks in Tanzania, specifically focusing on NCBA Bank, formed from the merger of NIC Bank and CBA Bank. The study aimed to assess the impact of M&A on key performance variables, including the Capital Adequacy Ratio (CAR), Asset Quality Ratio, and Current Ratio, with financial performance measured through Return on Assets (ROA). Adopting a time series research design within a quantitative approach, the study utilized a census sampling technique on all M&A banks in Tanzania, focusing on NCBA Bank due to its significant assets. Data were collected from financial statements spanning ten years (2014-2023) and analyzed using SPSS software, applying regression analysis to test hypotheses. The findings revealed that while liquidity positively influenced financial performance, asset quality showed a negative effect, and the capital base did not significantly impact performance. The study concluded that M&A could enhance bank performance if effectively managed. Recommendations included improving asset quality and liquidity management strategies to optimize financial outcomes in the Tanzanian banking sector.
Co-Authors ibrahim, magwana Msalilwa, Gloria