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IJEFSD
Published by Research Parks Publishing
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 11 (2022): IJEFSD" : 15 Documents clear
Effect of Macroeconomic Variables on the Financial Performance of Deposit Money Banks in Nigeria Ojoma, Simon Martha; Oloruntoba, Oyedele
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3535

Abstract

The study investigated the effect of macro-economic variables on the financial performance of Deposit Money Banks (DMBs) in Nigeria. The specific objectives of the study are; to examine the effects of interest rate on the financial performance of deposit money banks, to evaluate the effects of inflation on the financial performance of deposit money banks and to ascertain the effects of exchange rate on the financial performance of deposit money banks. The study utilised ex-post facto research design in its time series using multiple linear regression analysis. The data sources for the study were from the annual financial reports of the selected banks in Nigeria, international monetary fund and World Bank from 2005 to 2019. The major findings of the study showed that exchange rate and interest rate were statistically significant to financial performance of deposit money banks, while inflation rate is statistically insignificant to the financial performance of deposit money banks. The study adopted Return on Equity (ROE) as proxy for financial performance while exchange rate, inflation rate and interest rate were macro-economic indicators for financial performance of deposit money banks. The study concluded that a significant relationship exists between macro-economic variables and banks’ financial performance. The study therefore recommended that, banks should always take cognizance of macro-economic factor fluctuations; as its instability has the tendency to affect the financial performance of banks which consequently affects Return on Equity (ROE).
Analysis of Main Trends and Development Directions in the Field of Retail Banking Services Davirbek, Rayimnazarov Salokhiddin
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3620

Abstract

this article examines the main trends observed in the field of retail banking services, their nature and impact on transformational processes. In addition, a dynamic analysis of the results of the activity of the "Monzo" bank, which specializes in providing retail banking services, was carried out. On the basis of the conducted research, relevant conclusions and proposals were developed.
Effect of Environmental Cost on Financial Performance of Listed Construction and Real Estate Companies in Nigeria Ikechi , Wokeh, Promise
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3622

Abstract

This study examined the effect of environmental cost on financial performance of listed construction and real estate companies in Nigeria. The ex post facto research design was adopted for the study with a population of six (6) listed construction and real estate companies in Nigeria as listed by the Nigerian Exchange Group in 2022. Data were retrieved from the annual reports of the selected construction and real estate companies for the period 2017 to 2021. Multiple regression analysis was used to analysed the data gathered with the aid of Stata12 statistical software. The study revealed a positive and significant effect of employee health and safety cost on return on assets. Also, it revealed a positive and significant effect of donations and corporate social responsibility cost on return on assets. The study recommended that more measure should be put in place by regulatory bodies to ensure that listed construction and real estate companies in Nigeria are environmentally friendly in their operation and make full disclosure. Finally, management should establish clear lines of responsibility on environmental matters and give a board member overall responsibility for such issues.
Corporate Sustainability Accounting and Financial Performance of Listed Construction Companies in Nigeria Young-Arney, Tonye; Uche, Onowu, Joseph
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3623

Abstract

The study examined corporate sustainability accounting and financial performance of listed construction companies in Nigeria. The specific objective of the study was: among others to; examine the relationship between community’s environmental costs and earnings per share of listed construction companies in Nigeria, examine the relationship between human capital development costs and earnings per share of listed construction companies in Nigeria. examine the relationship between social community development costs and earnings per share of listed construction companies in Nigeria. Ex-post facto research design was employed. The population of the study was the six (6) listed construction companies with complete financial statements in the Nigerian Stock Exchange 2022.The instrument of the study is secondary data. The formulated research questions were analysed with descriptive statistics, while simple regression analysis was adopted to test the hypotheses. The findings of the study among others were that; there is no significant relationship between community’s environmental costs (CEC) and earnings per share (eps) of listed construction companies in Nigeria.
Different Aspects of the Interpretation of Accounting Policies in National and International Standards of Accounting Kizi, Zufarova Zilola Rakhim
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3647

Abstract

The article researched the methodological aspects of creating an accounting policy. As a result of research, different aspects of accounting policy interpretation in national and international accounting standards have been revealed.
ROSCAs: Creating Incentives for Micro-Entrepreneurship Choudhary, Indu; Tyagi, Punam
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3654

Abstract

In the metropolitan capital of India, there exists a dual economy: an economy where the formal and the informal sources of finance coexist. Despite the RBI directive of financial inclusion, major sections of the society including women are deprived of the delivery of financial services at affordable costs. The problem is found to be more acute for women residing in urbanized villages of Delhi. The present paper focuses on a unique financial instrument, the rotating saving credit association (Rosca, in short) as an enabler in providing venture capital funds for investment to women micro-entrepreneurs. Rosca emerges as a tool of women empowerment intertwined in social relations. Women roscas help its participants to save and borrow depending on their needs and requirement for funds apart from giving them an opportunity to interact and find solutions to their problems. The paper also lends comparison of rosca finance to other formal and informal sources of finance. It highlights the reasons for choice of this particular financial instrument vis-à-vis others. The paper finds that rosca finance is an optimal source of finance for both the savers and the borrowers in a rosca when we take into consideration the constraints faced by the users of this particular source of finance like lack of appropriate physical collateral and problems of asymmetric information.
Directions for using Analytical Procedures in Assessing the Financial Condition of Economic Entities Shukurullayevich, Xajimuratov Nizomjon; Maxmudjonovich, Yuldashev Farxodjon
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3678

Abstract

Methodological aspects of the application of analytical operations in audits are studied in the article. As a result of the research, proposals were developed to improve the use of analytical procedures.
Improvement of the Mechanism for Increasing the Efficiency of Taxes in Increasing the Local Budget Opportunities Parmanov, Shakhriyor; Usmonov, Parviz
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3688

Abstract

Based on the analysis of the current state of local budgets in Uzbekistan, the article contains opinions on increasing the effectiveness of taxes attached to them in increasing their financial capabilities, and based on the analysis, suggestions and recommendations are formulated. An analysis of the opinions of economists on improving the efficiency of local taxes is provided.
Representatives of the Kokan School of Coppersmithing, Glorifying the National Craft Kizi, Kasimova Nilufar Muratjon; o’glu, Kasimov Barkamol Salijan
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3692

Abstract

The art of coppersmithing is one of the ancient and national types of applied art, and the Kokan school of this art is developing in its own way. He was the son of Mulla Otaulla Muhammad Rajab, the founder of the Kokan school of coppersmithing and embroidery. After the master's death, his descendant Lutfullo Fazilov continued the Kokan school of coppersmithing and embroidery.
Efficiency of Use of Labor Resources in Production Enterprises Shavkatovna, Komilova Mukammal; Abdialimovich, Mirzayev Zafar
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3693

Abstract

The article developed economically based proposals and recommendations for the provision of labor resources and effective use of production enterprises.

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