International Journal of Finance & Banking Studies

2012 - 2026

Current editor(s): Prof.Dr.Hasan Dincer

From Center for the Strategic Studies in Business and Finance
IJFBS Editorial Office, IMU, School of Business.
Contact information at EDIRC.
Bibliographic data for series maintained by Hasan Dincer ().

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Volume 11, issue 4, 2022

Assessing the Impact of the Covid 19 Pandemic on the Banking System Performance pp. 01-16

Ali Salehi

Social Media, Financial Risk Tolerance, and Indonesian Millennial Generation Investor Behavior pp. 17-23

Nurhidayah Nurhidayah

Understanding The Effects Of Bank Rating On Stock Return In Indonesia pp. 24-36

Ilham Indro Subagyo, Noer Azam Achsani and Hendro Sasongko

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System pp. 37-46

Nela Safelia, Aulia Beatrice Brilliant, Afrizal, Susfa Yetti and Fredy Olimsar

Building Customer Trust in e-commerce pp. 47-57

Bruce Gashema and Amani Manzi Alain

Analysis of the Variables Influencing People's Propensity to use Online Banking Services in Albania pp. 58-65

Mateus Habili, Oltiana Muharremi and Meleq Hoxhaj

Multinational Corporations and SEO Discounts pp. 66-77

Anthony May

Assets Value Added and Assets Liquidity on Stock Liquidity pp. 78-88

Roristua Pandiangan, Yuswar Z. Basri and Sekar Mayangsari

The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets pp. 89-94

Kwangsoo Lim and Wesley Jones

Non-performing Loans and Bank Profitability pp. 95-102

Rejaul Karim, Md. Mustaqim Roshid, Farjana Bashar Shamme and Md. Mahmud Hasan

Volume 11, issue 3, 2022

Effects of the ECL Model on Regulatory Capital in European Banks pp. 01-13

Manuela Rodrigues Boscia, José Alves Dantas, Vitor Leone and Herbert Kimura

Pro-Cyclicality of Provisions for Loan Losses pp. 14-20

Kwangsoo Lim

Credit Risk in Islamic Banking pp. 21-26

Acu Kusnandar

Analysis of the Determinants for the Publication Speed of Annual Financial Statements pp. 27-33

Wirmie Eka Putra and Fredy Olimsar

Self Waqf (Muharrar) pp. 34-41

Ah. Ali Arifin, Abu Azzam al-Hadi and Mohammad Syaiful Suib

Effects of financial statement and macroeconomic factors on risk measures of banks in India pp. 42-55

Gaurango Banerjee, Abhimanyu Gupta and Abhiman Das

What is the Optimal Financial Structure Applicable to All Companies pp. 56-61

Chimba Ulrich Djomo

The Influence of Corporate Governance for the Indonesian Banking Industry in a Pandemic Period pp. 62-71

Moermahadi Soerja Djanegara, Sutarti Sutarti and Setio Anggoro Dewo

Floating Rate Notes in High Rate Environment and the Stock Market Response pp. 72-81

Manish Tewari and Pradipkumar Ramanlal

Impact of The Covid-19 Outbreak on The Stability of Sharia Banking Financial Performance pp. 82-87

Dinda Khoirotunnisa and Zulfikar Zulfikar

Volume 11, issue 2, 2022

Investigating the Influence of Financial Literacy, Socioeconomic and Demographic Factors on Saving Behaviours of Nigerians pp. 01-15

John Akin Sodipo, Nenubari John Ikue, Lamin Mohammed Magaji, Ifeanyichukwu Lucky Amabuike, Benjamin Ofuru, Linus B. Enegesi, Ahmadu Uba Musa, Kabiru Umar Adamu and Manir Nura

How Does Investment Progress in Indonesia During the COVID-19 Pandemic? pp. 16-24

Rediyono Rediyono

Analysis of the relationship between COVID-19 and the stock market performance in South Africa pp. 25-33

Sboniso Mokoena and Bomi Nomlala

The behavioural finance paradigm and the adaptive market hypothesis pp. 34-48

Zakhiyya Yousuf and Daniel Makina

A Two-Period Decision Model for Central Bank Digital Currencies and Households pp. 49-68

Guizhou Wang and Kjell Hausken

Comparative Analysis of Households and Digital Currencies for the US, China and Russia pp. 69-86

Guizhou Wang and Kjell Hausken

Comparative Causality Analysis for Corporate Governance and Financial Performance of Hungary and Indonesia pp. 87-97

Tri Gunarsih, Setiyono, Fran Sayekti and Tamas Novak

The Effect of Capital Structure on Telecommunication Firm Performance pp. 98-108

Rizal Ahmad Fauzi, Noer Azam Achsani, Trias Andati and Lukytawati Anggraeni

Private Equity and Innovations in Blockchain pp. 109-117

Robert Wolf and Dale Domian

Effects of Emotional Intelligence on the Relationship Between Individual and Contextual Factors on the Quality of Internal Auditing in Federal Educational Institutions in Brazil pp. 118-127

Cristiane Silva Moura, Joshua Onome Imoniana, Edicreia Santos and Luiz Miguel Renda Santos

Volume 11, issue 1, 2022

Human Capital, Organizational Learning and Their Effects on Innovation Behavior and Performance of Banking Employees pp. 01-18

Eka Safitri Apriliani Isa and Muafi Muafi

The interdependence of Fiscal and Monetary Policies in an Emerging economy pp. 19-33

Elizabeth Bucacos

Implementing Public Accountant Professional Standards to Improve Audit Quality in Public Accountant Firms in East Java, Indonesia pp. 34-45

Indrayati, Sumiadji and Jaswadi

Assessing the Pricing Persceptives of Motorcycle Product Attributes on Customer Behavior pp. 46-52

Suryadi, Yunia Afiatin and Ludfi Djajanto

The Market Impact of New Auditing Standards in China pp. 53-68

Xiancong Wu, Richard Skolnik and Hongxiu Luo

An analysis of the factors affecting the financial inclusion in Côte d’Ivoire pp. 69-84

Sionfou Coulibaly

The impact of organizational change strategies on competitive advantage in commercial banks in Al-Bayda City-Libya pp. 85-97

Emhamad Elmansori and Adel Al-Hindawi

Hidden Risk pp. 98-106

Robert Mayo

An Efficient Estimation Technique for investigating Economic Growth and its Determinants for Nigeria in the Presence of Multicollinearity pp. 107-119

Ayooluwade Ebiwonjumi, Retius Chifurira and Knowledge Chihamu

Analysis of stock exchange risk and currency in South African Financial Markets using stable parameter estimation pp. 120-131

Kimera Naradh, Retius Chifurira and Knowledge Chinhamu

Examining the Effect of Economic Collison pp. 132-145

Ardhiani Fadila and Dewi Cahyani Pangestuti

Modelling the Impacts of Agricultural Outputs and its Components on Human Mortality Rate in Nigeria pp. 146-160

Olukunle Olaniran and Olusola Ogunjinmi

Organisational Transformation through Leadership Strategy pp. 161-176

Eltigani Ahmed, James Kilika and Clare Gakenia

Determinant of Earnings Quality pp. 177-189

Diyah Pujiati, Supriyati and Riski Aprillia Nita

Company Value Impact on Capital Structure, Sales Growth, and Company Size pp. 190-198

Dede Hertina, Herisman Tisnakomara and Nandang Sunandar

Performance Measurement of Islamic Bank in Indonesia, is Merger Necessary? pp. 199-206

Norma Wijayanti, Anton Setyawan, Farid Wajdi and Imronudin Imronudin

Managerial and Financial Capabilities Become Determining Factors of Tax Avoidance Practice in Indonesia pp. 207-219

Alamanda Rizka Hasanah and Ni Putu Eka Widiastuti

Volume 10, issue 4, 2021

Analysis of Floating Rate Bonds and the Firm Characteristics pp. 01-11

Manish Tewari and Pradipkumar Ramanlal

Corporate Governance and Financial Inclusion pp. 12-23

Daniel Makina

SME Resilience to Covid-19 pp. 24-39

Eltigani Ahmed, James Kilika and Clare Gakenia

Value at Risk estimation using GAS models with heavy tailed distributions for cryptocurrencies pp. 40-54

Stephanie Danielle Subramoney, Knowledge Chinhamu and Retius Chifurira

Causality Analysis of South Africa Reserve Bank’s Monetary Policy Statements and Communication pp. 55-74

Arnold Segawa

Contribution of Satellite Campuses Financial Accountability and Resource Allocation on Financial Sustainability of Public Universities in Kenya pp. 75-87

Maniagi Musiega, Jared G.O.O Rading and Fredrick Oruko

Earnings Response Coefficient, Sharia Online Trading System, and Firm Value pp. 88-98

Andi Ayu Frihatni, Amiruddin Amiruddin, Darmawati Darmawati and Ahmad Abbas

Nexus Unclassified Loans, Classified Loans, and Profitability pp. 99-114

Sujan Chandra Paul, Mohammad Rakibul Islam and Sharmin Akter Mitu

Determinants of Reluctance to Initial Public Offering in Cameroonian Financial Market pp. 115-126

Simplice Gaël Tonmo, Melissa Grace Tchapda Woumkep, Pierre Ghislain Tchoffo Tioyem and Glwadys Pinta Mefenza

Effect of Working Capital Management Decisions on Financial Performance pp. 127-140

Charles Kiprotich Yegon, Willy Muturi and Oluoch Oluoch

Leveraging the Post Office Network to Foster Financial Inclusion pp. 141-149

Steven Kayambazinthu Msosa

Trade Balance and Oil Shocks in African Oil Exporting Countries pp. 150-166

Nenubari John Ikue, Lamin Mohammed Magaji, Samuel Zeb-Omoni, Aminu Usman Mohammed and Joseph Osaro Denwi

Accounting Information System Implementation and Compatibility with MSMEs Accounting Standards for Preparing Financial Statements at Micro, Small and Medium Enterprises (MSMEs) in Malang, East Java, Indonesia pp. 167-175

Indrayati Indrayati

The Impact of Digital and Green Innovation Strategy on Citizen Trust Towards Sustainable Financial Performance of Local Government pp. 176-186

Siti Amerieska, Novi Nugrahani, Mika Marsely and Santi Rahayu

Volume 10, issue 3, 2021

Analysis of Long-term Determinants of the Profitability for Amalgamated Bank of South Africa pp. 01-11

Albert Antwi

A Case Study of Green Energy Roofs in Taiwan Using Financial Analyses pp. 12-20

Meng-Yi Liu and Dan Lin

The application of different term-structure models to estimate South African real spot rate curve pp. 21-36

Mmakganya Mashoene, Mishelle Doorasamy and Rajendra Rajaram

Sentimental Outlook for the Monetary Policies of South African Reserve Bank pp. 37-56

Arnold Segawa

The Potential for Biases in Resolving Loan Problems pp. 57-66

Richard Brody, Matias Sokolowski and Reilly White

Analysis of financial literacy and its effects on financial inclusion in Uganda pp. 67-83

Jason Kasozi and Daniel Makina

Profit Islamic Bank from Mudharabah and Musharakah Finance with Islamic Social Responsibility Disclosure pp. 84-91

Yusuf Faisal, Nirdukita Ratnawati and Egi Gumala Sari

The nexus between bond liquidity, stock liquidity and foreign portfolio investment pp. 92-103

Godfrey Marozva and Patricia Lindelwa Makoni

Equity Investments, Bond Investments and Financial Performance of Collective Investment Schemes in Kenya pp. 104-114

Jacinta Nzilani Muema, Job Omagwa and Lucy Wamugo

Governance Implementation on Financial Performance pp. 115-123

Suripto Suripto

Volume 10, issue 2, 2021

Financial Socialisation of Accounting Students in South Africa pp. 01-15

Bomi Nomlala

Money laundering operations and ways of confronting them through the banking system pp. 16-26

Lolav Ahmed Khalil

Dollarization and macroeconomic performance in Cambodia since the first 1993 general election pp. 27-46

Chanthol Hay

Banker Attitudes and Perception towards Green Banking pp. 47-56

Md. Khaled Amir

Financial Constraints across Pakistani Listed Firms pp. 57-69

Saira Qasim

Fathoming Slavery pp. 70-78

Alessandro Saccal

Customer Accounting Information and Omani Service Companies’ Performance pp. 79-88

Alzhara Humaid Alsulmani, Sheikha Saif Alkindi and Essia Ries Ahmed

The Role of Consistence and Perceived Relevance for Sustainability of Sharia Banking pp. 89-95

Wahyuniati Hamid and Siti Aisjah

What Drives Bank Profitability? A Panel Data Analysis of Commercial Banks in Bangladesh pp. 96-110

Rana-Al-Mosharrafa and Md. Shahidul Islam

Manufacturing Output Growth and Employment in Nigeria pp. 111-119

Adetunji Adeniyi

Volume 10, issue 1, 2021

Determinants of Financial Sustainability of Financial Intermediaries pp. 01-10

Champika Liyanagamage

Board features and financial performance of Nigerian banks pp. 11-19

Abubakar Biu Aliyu, Onipe Adabenege Yahaya and Nma Ahmed Mohammed

Bank Competition and Economic Growth pp. 20-33

Champika Liyanagamage

The Mediating Effect of Firm Revenue on the Relationship Between Board Characteristics on Financial Distress of Deposit Taking Saccos in Nairobi County, Kenya pp. 34-47

Halldess Nguta Munene and James Ndegwa

Analysis of the Related Party Transactions in terms of managerial and financial issues for the Kenyan Savings and Credit Cooperatives pp. 48-61

Halldess Nguta Munene and Ken Mugambi

Fiscal Deficit and its effects on economic growth pp. 62-70

Nexhat H. Kryeziu and Egzon Hoxha

Analysis of Comparative Efficiencies of Islamic Banks Across Nine South and Southeast Asian Countries pp. 71-85

Abdus Samad

Intellectual Capital and Its Disclosure on Firm Value pp. 86-95

I Nyoman Wijana Asmara Putra and Ni Made Dwi Ratnadi

Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students pp. 96-108

I Nyoman Putra Yasa, Nyoman Ari Surya Dharmawan, I Made Pradana Adiputra, I Putu Hendra Martadinata and Nyoman Trisna Herawati

Financial System Stability and Manufacturing Performance in Nigeria pp. 109-118

Mojeed Olanrewaju Saliu