cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282179769602
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City
Location
Kota bandar lampung,
Lampung
INDONESIA
International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 432 Documents
 40   41   42   43   44 
How Do ESG Disclosure Practices Impact Firm Valuation and Capital Costs Across Different Industries? an Empirical Study Kudakwashe Munyepwa; Liberty Mudzengerere; Pauline Machaka Charity Ranganai; Norah Chishamiso Gwesu
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3178

Abstract

Purpose: This study examines the impact of environmental, social, and governance (ESG) disclosure practices on firm valuation and cost of capital, focusing on how the depth, quality, and consistency of reporting influence financial outcomes. Research Methodology: The study employs a 10-year panel dataset of publicly listed firms across industries and regions, using multivariate regression and fixed-effects models. It controls for firm size, leverage, profitability, risk exposure, and industry dynamics to isolate the effect of ESG disclosure on financial performance. Results: Firms with stronger and more consistent ESG disclosures tend to achieve higher market valuations and lower costs of capital. The impact varies by sector: environmental disclosures are more influential in capital-intensive industries, while social and governance disclosures play a greater role in service-oriented sectors. Conclusions: ESG disclosure serves as a signaling mechanism and reflects effective risk management, enhancing investor confidence and supporting long-term value creation. Limitations: The study relies on secondary ESG score databases, faces potential measurement inconsistencies across regions, and excludes privately held firms. Contributions: This study provides industry-specific evidence on the financial relevance of ESG transparency, supports the need for standardized reporting frameworks, and offers insights for aligning sustainability communication with capital market expectations.
Microfinance and Small Enterprise Development of Urban Market Women in Ghana Eddy Floide Ignanga Bigoundou; Anita Bans-Akutey; Cynthia Oduro-Nyarko; Emelia Ohene Afriyie; Lawrencia Irene Opare Darko
International Journal of Financial, Accounting, and Management Vol. 7 No. 4 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i4.3433

Abstract

Purpose: This study examines how microfinance influences small enterprise development among market women in Ghana’s urban market setting. Specifically, this study examined the accessibility of microfinance services to urban market women, assessed the effect of microfinance services on the growth of small enterprises of urban market women, and examined the relationship between microfinance repayment structures and the financial performance of urban market women. Research Methodology: Quantitative data were collected from 278 market women, who were purposively selected from a market in an urban area located in the Greater Accra Region of Ghana, using a structured questionnaire. Results: The findings reveal that microfinance services are relatively accessible to urban market women in Ghana, with a significant positive effect of microfinance services on the growth of small enterprises of urban market women, as well as a significant positive relationship between microfinance repayment structures and the financial performance of small enterprises of urban market women. Conclusions: This study concludes that microfinance serves as a powerful instrument for women’s economic empowerment when implemented using gender-sensitive approaches. Limitations: This study is limited by its focus on urban market women, which overlooks the experiences of rural women and other small-scale entrepreneurs facing different constraints. Contributions: This study shows how microfinance empowers urban market women through improved access to credit, business growth, and enhanced livelihoods. It also advances the understanding of gendered entrepreneurship in Ghana by showing how financial inclusion intersects with women’s economic development.

Page 44 of 44 | Total Record : 432

 40   41   42   43   44 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2026): March Vol. 7 No. 3 (2025): December Vol. 7 No. 2 (2025): September Vol. 7 No. 1 (2025): June Vol. 6 No. 4 (2025): March Vol. 6 No. 3 (2024): December Vol. 6 No. 2 (2024): September Vol. 6 No. 1 (2024): June Vol. 5 No. 4 (2024): March Vol. 5 No. 3.1 (2023): December (Special Issue) Vol. 5 No. 3 (2023): December Vol. 5 No. 2 (2023): September Vol. 5 No. 1 (2023): June Vol. 4 No. 4 (2023): March Vol. 4 No. 3 (2022): December Vol. 4 No. 2 (2022): September Vol. 4 No. 1 (2022): June Vol. 3 No. 4 (2022): March Vol. 3 No. 3 (2021): December Vol. 3 No. 2 (2021): September Vol. 3 No. 1 (2021): June Vol. 2 No. 4 (2021): March Vol. 2 No. 3 (2020): December Vol. 2 No. 2 (2020): September Vol. 2 No. 1 (2020): June Vol 1 No 4 (2020): APRIL Vol. 1 No. 4 (2020): March Vol. 1 No. 3 (2019): December Vol. 1 No. 2 (2019): September Vol. 1 No. 1 (2019): June More Issue