Vol. 10 No. 3 (2023): July-September

Original Peer Reviewed Articles

  • DRIVING STAKEHOLDER CONFIDENCE: ACCOUNTING CONSERVATISM AND GOVERNANCE MANUAL CHANGES IN PALESTINIAN BANKS
    Vishnani, S, Bhatia, M
    https://doi.org/10.5281/zenodo.8238996

    The Palestinian banking sector stands as a pivotal component within the Palestinian financial system, encompassing a roster of 15 operational banks. Of these, six are locally owned national banks, listed on the Palestinian stock market: Bank of Palestine, Al-Quds Bank, the National Bank, the

    1-23
    DOI: https://doi.org/10.5281/zenodo.8238996
  • BANK CREDIT ON AGRICULTURAL AND MANUFACTURING SECTORS' OUTPUTS IN NIGERIA
    Onyia, Chinedu Callistus Ph.D, Okafor, Ozoemena C. Ph.D.
    https://doi.org/10.5281/zenodo.10204213

    This study while assessing the impact of bank credit on agricultural and manufacturing sectors' outputs in Nigeria focused on the following specific objectives, to: examine the effect of bank credit on the agricultural sector outputs in Nigeria, and investigate the influence of bank credit on

    53-63
    DOI: https://doi.org/10.5281/zenodo.10204213
  • EPIDEMIC OF CHANGE: EXAMINING DHAKA STOCK EXCHANGE'S PRE-LOCKDOWN AND RE-OPENING PHASES
    Kerwan A, Al-Jabir A, Iosifidis C, Agha M, Agha R
    https://doi.org/10.5281/zenodo.8239041

    This study delves into the unprecedented disruption caused by the COVID-19 pandemic in financial markets, specifically exploring the impact on the Dhaka Stock Exchange (DSE) in Bangladesh. The pandemic, originating from the novel coronavirus, instigated global turmoil, redefining the dynamics of

    24-36
    DOI: https://doi.org/10.5281/zenodo.8239041
  • IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) ON FINANCIAL REPORTING IN EDO STATE, NIGERIA
    Prof Enyinna Okpara PhD., FCA, Eke Robert Ike, PhD., FCA, Ajabor Elvis
    https://doi.org/10.5281/zenodo.8409842

    This study investigated the impact of International Public Sector Accounting Standards (IPSAS) on financial reporting in Edo State, Nigeria. The specific objectives of the study were to investigate the effect of IPSAS on the disclosure of financial information in the public sector in Edo State,

    37-52
    DOI: https://doi.org/10.5281/zenodo.8409842