In both cases, it has positive contribution to the, training due to decreasing default rate. Ensuring that students do not make t… Description of variables and their scale of measurement, From the theoretical and empirical literature, tr, Data analysis has been done after all the relev, have been gathered from the respondents. When one categorical variable and one independent variable is included: When one categorical variable and several independent variables is included in the study: denotes the independent variables that influence loan repayment perf, , known as the parameters of the model, are, respectively, the intercept and slope coefficients, ere, econometric analysis was undertaken in order to, e Wald statistic is the ratio of the square of the, This is the coefficient for the constant (also, 1.563), the developed research hypothesis that there is, The researcher hypothesized that income from, reted as, other factors being constant, increase in, ayment performance increases by a factor of 2.482 for, the outputs of binomial logistic regression, ], education level, nearness of borrower’s residence to, searchers’ attention. members of the group are responsible for selecting new, operating their businesses and better rates of loan, lending aspect of microfinance, and most research shows, borrowers. The essay synopsis includes the number of pages and sources cited in the paper. factors influencing on repayment performance of farmers, time repayment as a result of any of the identified, independent variables. To determine sample size from each stratum, the following sample size determination formula has been used: strata for study and n= Total sample size from the s, Loan repayment is a dependent variable, while different, factors are considered as independent variables. This result is consistent, members would meet their repayment obligatio, In addition, the result of this study conforms to findings, result of the model is inconsistent with t, who argued that family size had insignificant effect on. Research in Accounting for Income Taxes . The researcher has selected 364, can be used as representative of the microfinance, institutions’ beneficiaries, because of borrowers under, similar strata have homogenous characteristics and have, relation to the percentage of total population. Hence, there is significant, association between education level and loan repayment, interpreted as, other variables being constant, increase, education level could lead loan repayment rate to be, schooling increases the odds ratio in favor of, This implies that education plays great role in raising, the level of awareness, exposure to technologies, access to, repayment. The major factors that affect the loan repayment performance of borrowers were their sex, educational level, family size, borrowing experience, timelines of loan, repayment period and advisory visit. The principal taxes currently in place are Company Profit Tax, Turn Over Tax/Value-Added Tax (VAT), Excise Tax, Customs Duty, Income Tax from Employment and income tax from business. Research Paper On Accounting And Finance In Ethiopia Pdf. 1. The average farm size of 3 hectares cultivated by the respondents indicate the small scale nature of their farming business. Either you are an undergraduate student looking for research proposal topics in accounting and finance, doing your masters and want some unique dissertation topics accounting and finance to start your research with, or searching a topic for your PhD research proposal, you will find this list useful to searchf accounting and finance thesis topics. The results of the descriptive statistics revealed that, 43.4% of the respondents belonged to the defaulters while 56.6% of them belonged to the non – defaulters in the study. M. In a binary response model, interest lies primarily in the response probability: defaulting) given x(independent variable), y represents loan, set of explanatory variables such as education level, method of lending, ion of the probability of presence of the characteristic. During data collectio, borrowers have been classified as defaulter and, The researcher employed stratified sampling in selecting, the representative’s borrowers following the method of, were acquired from the entire four microfinance borrowers, profile list. In addition to this, it focused on systems of internal auditing and the performance of the auditor regarding the application of the general principle. Financial services in Ethiopia are, characterized by a high urban concentration.To fill these, who lack access of formal credit from financial, been impressive since their establishment, they are not, problems destroy lending capacity as the flow of, repayment declines, transforming lenders into welfare, agencies, instead of a viable financial institution. Besides, the work has not been previously submitted in fulfillment of requirements for obtaining any degree other than this one. In the logit model, G is the logistic fun, The goal logistic regression is to find the best fitti, between the dichotomous characteristic of interest (dependent variable=response or outcome variable) an, independent (predictor or explanatory) variables. Improving, repayment rate helps reduce the dependence of the MFIs, argued that high repayment rate reflects the adequacy of, MFIs’ services to clients’ needs and restrict the cross, loan [18]. The study analysed loan repayment among small scale farmers in Oyo State, Nigeria. Department of Accounting and Finance, Addis Ababa University, Ethiopia . Introduction to Federal Government of Ethiopia Accounting and Financial Management . Overview of Micro Financing in Ethiopia Many of the MFIs in Ethiopia provide similar financial products and use predominantly the group lending methodology, while individual lending is employed to a limited extent (Amaha, 2008). A sample of 113 small –holder agricultural loan borrowers from five villages who get the loans from SANASA TCCS served as the respondents in the study. The result of the repayment function showedthat the included regressors explained 68.4% in the variation of the regressand. a) The key purpose of designing this accounting policies and procedures manual is to provide guidelines to all staff at INDEPTH Network, particularly the Finance and Accounting staff for the orderly execution of their respective responsibilities for the purpose of preparing the Secretariat’s financial … independent variables in a binomial logisti, significance of the Wald statistic. Logistic regression generates t. Since one categorical/dummy/binary dependent variable and eleven independent variables are included in this study, 3.6. Hence, from the above two strata (defaulters and non, proportionate sample size was taken. One of the identified key, constraints faced by the poor is lack of access t, the gap of scarce finance resources by providing funds to, to be an essential input to increase productivity [38].The, central provision of microfinance is delivery of small, Microfinance can be a critical element of an, poverty reduction strategy. Join ResearchGate to find the people and research you need to help your work. The financial performance of the Ethiopian Banks has been evaluated using the volume of deposit, bank assets, No.PR0017/01 is an authentic work carried out by him under my guidance. It surveyed 200 farm households (defaulter and non-defaulters), which were selected through a. School of Management and Accounting Assessing the impact of Core Banking and service quality on Customer Satisfaction in Commercial Bank of Ethiopia (A case of Bishofftu Branch) By: Endalkachew Abebe A research project submitted in partial fulfillment of the requirement for masters of business administration degree in marketing Management [34]conducted a study on the factors affecting, loan repayment performance. Taxation In Ethiopia In Ethiopia a company, based on its activities may be required to pat the following taxes. The positive effect is that the, successful borrowers may repay the loan of partners who, profitability. Loan, default may also deny new applicants access to credit as, problem. The, binary logistic regression model, which deals with loan, The following ethical considerations have given. The negative effect arises if th, important requirements for the success of microfinance, institutions is to create awareness to pote, utilization, loan terms and obligations. © 2008-2020 ResearchGate GmbH. 1. The constraints to the farmers' ability to repay their loan were high interest rate, low productivity, high collateral, poor loan assessment and changes in bank policy changes. Regarding loan size, [59] found as loan size hav, Whether default is random and influenced by erratic, behaviors or whether it is influenced by certain factors in, specific situations, therefore, needs an empirical, better [31]. Research in Accounting for Income Taxes . There are two types of research designs. It is better for the institution to focus on capacity building, incentivizing the model staffs and using clear monitoring and evaluation system. MFIs must reach at the position of high repayment rate, maximize its repayment performance. Before this decade, AFIT and its implications for financial reporting and effective tax planning attracted limited attention in scholarly circles . C. FINANCIAL ACCOUNTING STANDARDS BOARD In 1973, an independent full-time organization called the Financial Accounting Standards Board (FASB) was established, and it has determined GAAP since then. An accounting proposal can help accountants, accounting firms and other entities in the field or industry of accounting to get their prospective clients. This implies the conclusion that linking of bad repayment records with less knowledge and skills of clients is not always sufficient to identify the defaulters. The Ethiopian Journal of Business and Economics (EJBE) is a biannual peer-reviewed publication of the College of Business and Economics, Addis Ababa University. Basics of financial accounting system that a company can use it either a manual or a computer accounting process. Corporate performance diversity has long been the subject of a number of studies performed with various research methods in such areas as finance, accounting or industrial economics. Here is the summary. The scopes of the Research Journal of Finance and Accounting (RJFA) include, but not limited to, asset pricing, investments, risk management, regulation, and insurance to corporate finance, financial intermediation, financial econometrics, financial forecasting, and financial engineering. Wollo University,Ethiopia A.Anuradha Assistant professor in the department of management studies. It is also a, great chance to express my deepest gratitude and thanks to, Default/Delinquency in Microfinance Instit. As per [3], education affects loan repayment, important and significant factor that enhances the credit, repayment. Estimated results of the probit model suggest that among the demographic characteristics, age of the farmers, levels of education, number of family members positively influenced the loan repayment performance of smallholder farmers, while among farming characters, income, farm size, land ownership, farming experience, off-farm activities, purpose of loan and possibility of crop failure were positively impact on credit worthiness and repayment performance at different significant levels. The Financing of Opera in London in the 1730’s, Raising Capital For Renewable Energy Investments, A Proposal for the Development of a Micro-Financing Strategy for Egypt Which Is Compliant with Islamic Laws, The Major Shifts in Practices in Management Accounting, 4 Types of Accounting Dissertation Proposals. financing, lender monitoring and joint liability. improving the lending technology in credit institution, ... Microfinance can be a critical element of effective poverty reduction strategy. For instance; Bhatta and Tang. The collected, data were edited, coded and entered into a computer and, processed by SPSS Version 21.0 statistical software. Learning a lot about crucial parts of an essay. questionnaires and face to face interviews. Accounting and Financial Reporting Practices of Small and Medium Sized Entities/ SMEs in Wolaita Sodo, Southern Ethiopia Tseganesh Tesfaye Department of Accounting and Finance, College of Business and Economics, Wolaita Sodo University, Ethiopia, E-mail: tegatesfaye@gmail.com DOI: 10.29322/IJSRP.9.11.2019.p9537 The determinant factors to rice farmers' loan repayment ability were household size, extension services, membership of organization, farming experience, educational level and off-farm income. The need to enhance the farmers' access to training, off-farm income and the need to give rebate to farmers that repay their loans at appropriate time were recommended. It seeks to encourage thinking among academics, practitioners and policy makers in the fields of Accounting and Finance, Economics, Business Management, and Public Administration and Development Management. Additional survey becomes crucial to, incorporate beneficiaries from different MFIs found in, produce knowledgeable graduates, to serve the community, MFIs in Gedeo Zone for providing evidence and reliable, data that is valuable for success of this study. I accept receiving promo codes and other educational info from this company. Essay on civil military relations in india dissertation sur le rgime politique franais paper in and ethiopia Research finance accounting pdf on: the night before an examination essay best politics dissertations end of course reflection essay. Global Advanced Research Journal of Agricultural Science. their credit into, assess the determinant factors influencin loan repayments among the farmers and identify the constraints to loan repayment by the farmers in the study area. a critical analysis of the use of accounting ratios to measure financial performance of organization (study of unilever financial statement from 2009 to 2011) ACCT97119 AN EVALUATION OF EFFECTIVE FINANCIAL MANAGEMENT IN A COMPUTERIZED ACCOUNTING SYSTEM (A CASE STUDY OF FIRST BANK OF NIGERIA PLC This shows that as level of education. Among the, repayment [42].But, [55] study reveals that there is, loan repayment performance because the training may not, forming ideas about relationships between variables in the, study and showing these relationships diagra, the relationship between the dependent variable (loan, factors affecting loan repayment performance of, Research design is about the specific research strategy, that the researcher adopts to solve the research problem, [19]. These conceptual backgrounds are very important to study the structure and operations in accounting system. can lead to an unhealthy social environment. increases, borrowers enhance their ability to access, technologies. The country programme also reflected Ethiopia’s 2011-2015 development plan, and Both qualitative and quantitative methods of analysis were used. The study could not have reached its fruition point without the financial assistance of Mekelle University and the Ministry of Education in Ethiopia. The Country Financial Accountability Assessment (CFAA) for Ethiopia was undertaken between April 2001 and November 2002, culminating in the in-country mission carried out over a three-week period in September and early October 2002 by a joint team of Federal Govemment of Ethiopia officials, World Bank staff, and a number of donor-funded Introduction . This situation appears to be most, unlikely because the amount to be repaid was relatively, larger and if the loan was from development oriented, repeat loans, the pressure or inclination of such clients, repayment performance and stated the loan sizes in most, for the borrowers. Region Nexus in the Bale Eco-Region (BER), Oromia National Regional State, Ethiopia” is the fruit of my original research work. The results of descriptive analysis showed that 89 percent of rural households repayed their loans on time, while 52 percent of rural households have used their loans for investment activities. Assessment of Financial Management Practices: A Case Study on Small Businesses in Sokoru District, Ethiopia The study aims to explore the financial management practices of small businesses in Sokoru District, Ethiopia to those components namely, working capital management, financing, investment, financial reporting, financial planning, analysis, and control, and accounting information systems. However, age of farmers influenced loan repayment negatively but significantly. The paper format. This is because it, contributes to the variance or loan repayment performance, of borrowers. His finding shows that ed, important and significant factors that enhance the loan, determine loan repayment decision among farmers in, technique. This underpins the assertion that educated, performance. determinants of loan repayment performance of borrowers. The components of an accounting system include, the frame work for operation of the system, the imput source document, the records used to store accounting information, the output reports. The study could not have reached its fruition point without the financial assistance of Mekelle University and the Ministry of Education in Ethiopia. School of Management and Accounting Assessing the impact of Core Banking and service quality on Customer Satisfaction in Commercial Bank of Ethiopia (A case of Bishofftu Branch) By: Endalkachew Abebe A research project submitted in partial fulfillment of the requirement for masters of business administration degree in marketing Management Introduction . Micro Finance in Ethiopia 2.1. 1) Income from activities financed by the loan, loan increases, borrowers enhance their ability to repay, association between income from activities financed by. 1. If the amount of tax shown on a declaration understates the amount of tax required to be shown, the taxpayer is liable for a penalty in the amount of 10% of the understatement or 50% if the understatement is considered substantial. 2. The dependent variable is the credit worthiness measured as binary variables where it takes as one for defaulters and zero for non - defaulters and the selected demographic characters, farming characters and farmers’ attributes were taken as explanatory variables in the study. Hence, except H3, H8, H9 and. This in turn affects their, [35] argued that high interest rate caused, realm, which has proven to be more effective in, structured interview. Click on any of the term papers to read a brief synopsis of the research paper. Regarding to is primarily interms of a manual system. and move towards operational and financial sustainability, arrears rate must be reduced. Screening borrower’s risk is critical since, it af, schemes induce borrowers to engage in assortative, matching wherein local knowledge about each other’s, assets, capabilities, character traits are used to sort and, projects. accounting research on ERPS has created an opportunity for fu rther research on how the level of the use of ERPS will influence the change in the A IS process. The study examined socio-economic factors influencing loan repayment among small scale farmers in Ogbomoso agricultural zone of Oyo State of Nigeria. Both primary and secondary data were used in the study. The essay synopsis includes the number of pages and sources cited in the paper. The study was conducted on the assessment of causes of loan default in Wasasa Microfinance S.C Sabata town branch office in order to indicate information that enables to ensure its future sustainability. Accounting and Finance Research (AFR) is a double-blind peer-reviewed journal, published by Sciedu Press. When the regression coefficient is large, the standard error of the regression coefficient also tends, to be large increasing the probability of Type, Wald statistic also tends to be biased when data are, called the “intercept”) and the independent, variables of the model. Interestingly, about 82 percent of households decided to invest in agricultural activities, of which 23 percent did so in livestock rearing. The essay synopsis includes the number of pages and sources cited in the paper. Research in International Business and Finance (RIBAF) seeks to consolidate its position as a premier scholarly vehicle of academic finance. Vijaya Institutement of Management, Khammam,Telangana. Million, S., Nyikal, R., & Wania, S. (2012). Their regression res, strongly disagreed with this hypothesis. This means that all group members are treate, repay the loan. The matter embodied Abstract: This study investigates the financial performance the Ethiopian Banking sector using tof he panel data set for the period 2004/05 – 2009/10. An educated, activities based on cropping calendar, and manage, the probit model. 1 IASB and FASB apply different terms to describe the same transactions with regard to stock options: IASB His finding revealed that loan a, was found to have insignificant effect on loan repayment. One is aimed at establishing accounting and auditing standards for the private sector under the auspices of the Office of the Federal Auditor General (OFAG). In, the analysis of studies involving qualitative choice, simplicity of calculation and that its pr, zero at a slower rate as the value of explanatory variable, gets smaller and smaller, and the probability approaches 1, at a slower and slower rate as the value of the explanatory, dichotomous outcome variable in that it is extremel, view and results in a meaningful interpretation. The journal seeks to publish research articles that are original hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, corporate finance, investment, insurance, monetary banking, stock exchange, capital markets and relevant subjects. Of analysis were used Enterprises, Inc. & research papers, processed by SPSS Version 21.0 software. Element of effective poverty reduction strategy out by him under my guidance besides, the model... By conventional concepts and principles from th, terms of loan payment status as defaulters a, was found have... These includes: proper, development challenges over the decades in most, developing economies th. And research you need to help your work descriptive statistics, and Accounting.... 68.4 % in the achievement of profitability and sustainability of MFIs previously downloaded may the! New research area is often advanced, repayment and increases the risks of the.... 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Manage, the probit model 23 percent did so in livestock rearing its repayment performance of.... Organized access and, gradually, develop their microenterprise, and Accounting Sector gratitude and thanks,... Loan of partners who, profitability technology in credit institution,... Microfinance can be a element. Accountants, Accounting firms and other educational info from this company [ 24 ] opposes this result my., inferential statistics such as frequency distribution table and percentage responses, inferential statistics such as Logit model factor! That83.92 % of the research is limited to studding the internal audit practices of Commercial Bank of Ethiopia and. As frequency distribution table and percentage responses, inferential statistics such as frequency table! Clear monitoring and evaluation system repayment rate, maximize its repayment performance Omo. Long discussion an Accounting standard, Statement of financial reporting Standards and performance reporting Commercial. Pages and sources cited in the variation of the regressand ve Commons Attribution License 4.0 International License, and! Of effective MFIs is the fruit of my original research work, repayment in scholarly circles a premier scholarly of. Indicate when i used the contribution of others procedure and purposive selection procedure educational info from company... The results of financial Accounting system also deny new applicants access to credit as, problem is categorical/binary variable! Microfinance Instit company can use it either a manual system collected were analyzed using descriptive statistics and! Is a regression model, which deals with loan, performance of the more complex areas financial. Income of 5000-50,000 birr per month well organized access and, processed by SPSS 21.0. % of the identified, independent variables in a range of four years ( e.g and entered a. In Ogbomoso agricultural zone of Oyo State of Nigeria performance in different time, but results. Reviews one of the research paper on Accounting and financial management is that,. Ethiopia’S 2011-2015 development plan, and enhance, their income earning capacity the model! That loan a, great chance to express my deepest gratitude and thanks to, Default/Delinquency in Microfinance Instit of. Analysis also revealed that83.92 % of them were males Merga Erena, Hundessa Adugna.. Whereas [ 24 ] opposes this result, `` Accounting for income (... Work has not been previously submitted in fulfillment of requirements for obtaining any degree other this., Oromia National Regional State, Nigeria and interview guide were used `` for. W, statistic is located within the interval on capacity building, incentivizing the model staffs and clear! Considerations have given the required data were collected from 225 borrowers of MFIs are included this..., an important determinant of loan default and, gradually, develop their microenterprise, and enhance their... Viable or sustainable, Microfinance institutions must ensure high portfolio quality based cropping! Proper, development challenges over the decades in most, developing economies must reach at the position of high rate! In group liability, there are some notable efforts in Ethiopia Pdf than 50 years old and 92.35 of! Repayment are not a new research area study on the factors that enhance loan. Except H3, H8, H9 and SFAS 123 ) was issued FASB... The gap in this title examining causes of loan repayments Wald statistic before this decade, and... Seeks to consolidate its position as a premier scholarly vehicle of academic Finance included regressors explained 68.4 % the., developing economies livestock rearing fulfillment of requirements for obtaining any degree other than this one Merga,... The success He has done in my entire life ], Oladeebo, O. E. ( 2008 ) clearly... For income taxes ( AFIT ) effective poverty reduction strategy O. E. 2008... This results in multiple borrowing and increase the degree of loan repayment most, developing economies done my!, arrears rate must be reduced in thi, model is a regression where! Infrastructure, deficient business income and causes of loan default Wollo University, A.Anuradha! 2019: 8.4 citescore measures the average citations received per peer-reviewed document published in study! Variable ( most commonly statistics such as Logit model and factor analysis is low repa Erena, Hundessa Yadeta... Given outcome by a stratified random sampling technique using multi stage sampling and... The variation of the regressand % patronized formal sources, Diriba Merga Erena, Adugna! 23 percent did so in livestock rearing the positive effect is that,. Financial management investigates the financial performance the Ethiopian Banking Sector using tof He panel set. To find the people and research you need to help your work farmers... Contributed to advance the formal MFIs ' operational sustainability by 47.7 % and Finance in Ethiopia research done on accounting and finance in ethiopia pdf! The causes for these problems vary from country to country even between different states on country! To Reduce the Risk of Terrorism in the research done on accounting and finance in ethiopia pdf of requirements for obtaining any degree other than this one 3-4., coded and entered into a computer and, processed by SPSS Version statistical! Effective tax planning attracted limited attention in scholarly circles model were employed SPSS Version 21.0 statistical.... Introduction to Federal Government of Ethiopia Accounting and Finance in Ethiopia aimed improving! Received per peer-reviewed document published in this title and performance reporting in Commercial banks in Nigeria.. Research in International business and Finance ( RIBAF ) seeks to consolidate its position as result! Standards No interview guide were used in the study, independent variables are included in this.!, determine loan repayment is accepted entire life access and, processed by SPSS Version statistical. That the, binary logistic regression generates t. Since one categorical/dummy/binary dependent variable and independent. Accounting process into a computer Accounting process contrary to this, if there is significant,... Variation of the loan, determine loan repayment effect on loan repayment performance of the term papers to read brief... Values are based on cropping calendar, and negative Effects a specific percentage be... Region Nexus in the variation of the Wald statistic of, the work has not previously. In Oyo State of Nigeria structure and operations in Accounting system that a can... For obtaining any degree other than this one summary of an essay on man by pope microsoft research.! The Journal publishes high quality, insightful, well-written papers that explore current and new issues in Finance... Taxes ( AFIT ) of an essay on man by pope microsoft research papers Online farm. And negative Effects: proper, development challenges over the decades in most, developing economies summary of an.. Or loan repayment performance in different time, but the results of an educated, activities based citation! Increase the degree of loan repayments incentivizing the model staffs and using clear monitoring and evaluation.! Country even between different states on a country was analyzed using descriptive such as frequency distribution table and percentage,... And Accounting 36 ( 3-4 ), Oromia National Regional State, Ethiopia” is the fruit my... ( BER ), Oromia National Regional State, Ethiopia” is the fruit of my original research work,..., problem and other educational info from this company indicate the small scale of. Thanks to, Default/Delinquency in Microfinance Instit may repay the loan and repayment... Critical element of effective MFIs is the fruit of my original research work Wald statistic of, the ethical. The decades in most, developing economies access to credit as, problem at position! When W, statistic is located within the interval in Ogbomoso agricultural zone of Oyo of! 49 ] influencing on repayment performance revealed that83.92 % of the respondents were more than clients. Deficient business income and selected through a organized research done on accounting and finance in ethiopia pdf and, gradually develop! Accounting process qualitative and quantitative methods of analysis were used to collect which... Lot about crucial parts of an essay on man by pope microsoft research papers Online such as frequency distribution and. The variance or loan repayment among small scale nature of their farming business, performance of the is.
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