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Universal Journal of Accounting and Finance

Universal Journal of Accounting and Finance is an international peer-reviewed journal that publishes original and high-quality research papers in all areas of accounting and finance. As an important academic exchange platform, scientists and researchers can know the most up-to-date academic trends and seek valuable primary sources for reference.

ISSN: 2331-9712 (Print)

ISSN: 2331-9720 (Online)

Website: https://www.hrpub.org/journals/jour_info.php?id=22

Vol 10(Mar, 2022) No 2

Soft Copy, Cover Page, Table of Contents, Editorial, and Others

The Determinants and Stability of Demand for Money: The Case of Azerbaijan

Sugra Ingilab Humbatova, Nazrin N. Ramazanova

[Abstract] [Full Text] [Full Article - PDF] pp. 367 - 375

DOI: 10.13189/ujaf.2022.100201

Fiscal Autonomy and Educational Attainment of the Federating States in Nigeria

Nkang Eyam, Peter Ubi, Bassey Ebi

[Abstract] [Full Text] [Full Article - PDF] pp. 376 - 386

DOI: 10.13189/ujaf.2022.100202

Crisis Management Policy and Financial Performance - The Mediating Effect of Government Assistance and Cash Holding: Evidence from Italy

Nayera Abdeldayem Eltamboly, Maysa Ali M. Abdallah

[Abstract] [Full Text] [Full Article - PDF] pp. 387 - 398

DOI: 10.13189/ujaf.2022.100203

Taxation Practices and the Survival of Small and Medium-Sized Enterprises (SMEs)

Nnam Imaobong Judith, Amara Felix Maduabuchi, Ekete Linus Igwe, Okeke Stella Ehis, Chukwunwike Onyekachi David

[Abstract] [Full Text] [Full Article - PDF] pp. 399 - 410

DOI: 10.13189/ujaf.2022.100204

Manufacturing Company Debt and Its Moderation Effect on Capital Structure: The Case of Public Company in Indonesia

Isti Pujihastuti, Ujang Maman, Iwan Aminudin, Kuncoro Hadi, Hanny Nurlatifah, Rusdiono Mukri, Sudirah

[Abstract] [Full Text] [Full Article - PDF] pp. 411 - 424

DOI: 10.13189/ujaf.2022.100205

The Moderating Role of Moral Obligation on the Relationship between Non -Economic Factors and Tax Evasion among SMEs: A Conceptual Framework

Nayef Mohammad Al-Rahamneh, Zainol Bin Bidin

[Abstract] [Full Text] [Full Article - PDF] pp. 425 - 432

DOI: 10.13189/ujaf.2022.100206

Predicting Financial Distress and Corporate Failure: Empirical Evidence from the Nigerian Banking Sector

Nkiri J. E., Ofoegbu G. N.

[Abstract] [Full Text] [Full Article - PDF] pp. 433 - 443

DOI: 10.13189/ujaf.2022.100207

Capturing Cross-Section of Return on Nifty 100 Companies: CAPM vs Fama-French Three-Factor Model

Deepak Sehgal, Khushboo Sagar

[Abstract] [Full Text] [Full Article - PDF] pp. 444 - 449

DOI: 10.13189/ujaf.2022.100208

Impact of Financial Performance on Green Banking Disclosure: Evidence from the Listed Banking Companies in Bangladesh

Md. Kazimul Hoque, Mofijul Hoq Masum, Md Abdullah Babu

[Abstract] [Full Text] [Full Article - PDF] pp. 450 - 456

DOI: 10.13189/ujaf.2022.100209

Determinant of Compliance Perceptions among Bank Officers towards Anti-Money Laundering

Nor Balkish Zakaria, Norazida Mohamed, Nuha Marzukai

[Abstract] [Full Text] [Full Article - PDF] pp. 457 - 464

DOI: 10.13189/ujaf.2022.100210

The Central Bank Independence in Relation to Inflation and Growth: An Empirical Evidence from Vietnam

Van Hung Dao, The Dong Phung, Khac Lich Hoang, Thi Vinh Ha Nguyen, The Kien Nguyen

[Abstract] [Full Text] [Full Article - PDF] pp. 465 - 475

DOI: 10.13189/ujaf.2022.100211

Portfolio Management Services in India: Returns and Incentives

Vaibhav Aggarwal, Chintan Vadgama

[Abstract] [Full Text] [Full Article - PDF] pp. 476 - 482

DOI: 10.13189/ujaf.2022.100212

Impact of Financial Technology (Fintech) on Financial Inclusion(FI) in Rural India

Shubham Goswami, Raj Bahadur Sharma, Vineet Chouhan

[Abstract] [Full Text] [Full Article - PDF] pp. 483 - 497

DOI: 10.13189/ujaf.2022.100213

Banking Ecosystem: What Do Retail Clients Expect from the Modern Financial Services Industry?

Cam-Duc Au, Philippe Krahnhof, Lars Klingenberger

[Abstract] [Full Text] [Full Article - PDF] pp. 498 - 508

DOI: 10.13189/ujaf.2022.100214

Impact of Debt Structure, State Ownership on Business Performance in Energy Enterprises: A Case Study in Vietnam

Nguyen Thi Xuan Hong, Dang Ngoc Hung

[Abstract] [Full Text] [Full Article - PDF] pp. 509 - 516

DOI: 10.13189/ujaf.2022.100215

Operating Performance Analysis for Companies during GST & SST Indirect Tax Periods, A Malaysian Evidence

Sitraselvi Chandren, Mohd. Amir Mat Samsudin, Sumaia Ayesh Qaderi, Santhirasegaran Nadarajan

[Abstract] [Full Text] [Full Article - PDF] pp. 517 - 526

DOI: 10.13189/ujaf.2022.100216

Indonesia Tourism Enterprises' Stock Returns Research: Looking Back and Moving Forward

Subur Karyatun, Mahlia Muis, Abdul Razak Munir, Sumardi, Kadek Wiweka

[Abstract] [Full Text] [Full Article - PDF] pp. 527 - 537

DOI: 10.13189/ujaf.2022.100217

Multinationality and Financial Performance: The Place of Multinational Manufacturing Companies in Nigeria

Theophilus A. Aguguom, Sikiru O. Ashamu, Ebun Olanipekun

[Abstract] [Full Text] [Full Article - PDF] pp. 538 - 548

DOI: 10.13189/ujaf.2022.100218

Factors Driving the Intention to Pursue Internal Auditing Certification and Career among Future Graduates in Malaysia

Azleen Ilias, Nasrudin Baidi, Erlane K Ghani, Rahida Abdul Rahman

[Abstract] [Full Text] [Full Article - PDF] pp. 549 - 558

DOI: 10.13189/ujaf.2022.100219

Financial Performance before and during the Covid-19 Pandemic on Islamic Microfinance Institutions (Case Study Btm Kaliwungu)

Nur Khatik, Fatmasari Sukesti, Ida Kristiana

[Abstract] [Full Text] [Full Article - PDF] pp. 559 - 565

DOI: 10.13189/ujaf.2022.100220

Global Financialisation, Trade Facilitation and International Flows

Ifeoma M. Ihegboro, Chika Anastesia Anisiuba, Aernan Johnson Emberga, Ofogbe Nyore Sandra, Love Ogochukwu Ude, Anthony Obiora Ude

[Abstract] [Full Text] [Full Article - PDF] pp. 566 - 573

DOI: 10.13189/ujaf.2022.100221

The Weekend Effect Investigation: Evidence from Indonesia Capital Market

Zainal Abidin Sahabuddin, Bram Hadianto

[Abstract] [Full Text] [Full Article - PDF] pp. 574 - 583

DOI: 10.13189/ujaf.2022.100222

Development of the Financial Sector and Its Impact on Economic Growth in the Western Balkans

Rovena Vangjel, Jonada Mamo

[Abstract] [Full Text] [Full Article - PDF] pp. 584 - 590

DOI: 10.13189/ujaf.2022.100223

Towards the Sustainability Enhancement: Identification of Impediments on Integrated Reporting

Nawarathna Liyanage Erandi Abeywardana, S.M. Ferdous Azam, Kevin Low Lock Teng

[Abstract] [Full Text] [Full Article - PDF] pp. 591 - 600

DOI: 10.13189/ujaf.2022.100224

Analysis of Inflation Persistence and Sources of Inflationary Pressure in Java, Indonesia

Cicilia Melly Andita Hendary, Firmansyah

[Abstract] [Full Text] [Full Article - PDF] pp. 601 - 608

DOI: 10.13189/ujaf.2022.100225

Construction of Optimal Portfolio Using Efficient Portfolio and Zero Opportunity Cost

Daniel Arficho Gaenore, M Montaz Ali , Aduda Jane Akinyi

[Abstract] [Full Text] [Full Article - PDF] pp. 609 - 623

DOI: 10.13189/ujaf.2022.100226

The Effect of Market Factor on Portfolio Selection