IOSR Journal

IOSR Journal List

IOSR Journal of Economics and Finance (IOSR-JEF)
IOSR Journal of Computer Engineering (IOSR-JCE)
IOSR Journal of Electrical and Electronics Engineering (IOSR-JEEE)
IOSR Journal of Mechanical and Civil Engineering (IOSR-JMCE)
IOSR Journal of Electronics and Communication Engineering (IOSR-JECE)
IOSR Journal of VLSI and Signal Processing (IOSR-JVSP)
IOSR Journal of Mobile Computing & Application (IOSR-JMCA)
IOSR Journal of Research & Method in Education (IOSR-JRME)
IOSR Journal of Humanities and Social Science (IOSR-JHSS)
IOSR Journal of Mathematics(IOSR-JM)
IOSR Journal of Business and Management (IOSR-JBM)
IOSR Journal of Environmental Science, Toxicology and Food Technology (IOSR-JESTFT)
IOSR Journal of Pharmacy and Biological Sciences(IOSR-JPBS)
IOSR Journal of Nursing and Health Science (IOSR-JNHS)
IOSR Journal of Dental and Medical Sciences (IOSR-JDMS)
IOSR Journal of Agriculture and Veterinary Science (IOSR-JAVS)
IOSR Journal of Sports and Physical Education (IOSR-JSPE)
IOSR Journal of Polymer and Textile Engineering (IOSR-JPTE)
IOSR Journal of Applied Geology and Geophysics (IOSR-JAGG)
IOSR Journal of Applied Physics (IOSR-JAP)
IOSR Journal of Biotechnology and Biochemistry (IOSR-JBB)
IOSR Journal of Applied Chemistry (IOSR-JAC)

Series-4 (Mar. – Apr. 2022)Mar. – Apr. 2022 Issue Statistics

Series-1 Series-2 Series-3 Series-4 Series-5 Series-6 Series-7 Series-8

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Paper Type	:	Research Paper
Title	:	Corporate Social Responsibility Accounting and Financial Performance of Breweries in Nigeria
Country	:	Nigeria
Authors	:	Obembe, Olalekan J. \|\| Jacob Martins Sigah \|\| Edheku, Ochuko Joy
	:	10.9790/5933-1302040109

Abstract: The study aimed to investigate corporate social responsibility accounting and performance of breweries in Nigeria. The study adopted a library research which entails a review of both conceptual and empirical literatures which formed the basis for drawing up conclusion by the researcher, after a careful review of the literatures. Surveys of empirical studies revealed that consensus have not been reached on the relationship between corporate social responsibility accounting and the performance of breweries companies in Nigeria. While many researchers found a significant relationship between corporate social responsibility accounting and the performance of breweries companies in Nigeria, other found an insignificant relationship between corporate social responsibility accounting......

Keywords: corporate organizations, corporate social responsibility, financial performance, brewery companies, operations

[1]. Abada, U. D. & Okuma, N. C. (2017). Determinants of corporate social responsibility disclosure on brewery firms in Nigeria. Global Journal of Applied, Management and Social Sciences, 14(1), 117 - 125.
[2]. Abubakar, A., Sulaiman, I. & Haruna, U. (2018). Effect of firms characteristics on financial performance of listed insurance companies in Nigeria. African Journal of History and Archaeology, 3(1), 1 - 9.
[3]. Adebayo, S. I. & Onyeiwu, C. (2018). The determinants of profitability of manufacturing firms in Nigeria. International Journal of Economics, Commerce and Management, 6(4), 479 – 493.
[4]. Adesunloro, B. R., Udeh, F. N. & Abiahu, M. C. (2019). Corporate social responsibility reporting and financial performance – A study of Nigerian Breweries Plc. Archives of Business Research, 7(4), 45 - 57.
[5]. Adeyemo, S. A., Oyebibamiji, F. F. & Alimi, K. O. (2013). An evaluation of factors influencing corporate social responsibility in Nigerian manufacturing companies, International Journal of Academic Research in Economics and Management Sciences, 2(6), 54 – 63.

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Paper Type	:	Research Paper
Title	:	Measuring Financial Performance Islamic Banking During the Covid-19 Pandemic and its Determinant Factors
Country	:	Indonesia
Authors	:	Sri Wahyuni \|\| Risa Nur Aidah
	:	10.9790/5933-1302041017

Abstract: Background: The COVID-19 pandemic has contributed to the global economic downturn, including in Indonesia. The COVID-19 pandemic has had an impact on corporate financial performance, including the banking industry. This study aims to measure financial performance as proxied by Return on Assets during the COVID-19 pandemic; test and find empirical evidence of financial performance determinants such as third-party funds, company size, board of directors size, and sharia supervisory board size. This study's population consists of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). Materials and methods: This study relied on secondary data from quarterly reports. The purposive sampling technique was used, and a sample of 87 companies was obtained. Multiple regression analysis was used to analyze the data with the SPSS program.......

Keywords: financial performance, determinant factors, third party funds, company size, board of director size, sharia supervisory board size.

[1]. Abubakar, A. (2019). Effect of Firms' Characteristics on Timeliness of Financial Reports of Quoted Insurance Companies in Nigeria. Research Journal of Finance and Accounting, 3 (1), 1–9.
[2]. Adawiyah, AZ, & Suprihhadi, H. (2017). Effect of Capital, Assets, and Company Size on Banking Profitability. Journal of Management Science And Research, 6 (1), 1–15.
[3]. Addiyah, A., & Chariri, A. (2014). The Effect of Corporate Governance Implementation on Banking Financial Performance (Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) 2010-2012). Diponegoro Journal of Accounting, 0 (0), 478–492.
[4]. Adnan, MA, & Ajija, SR (2015). Humanomics Article information : Humanomics , 31 (3), 354–371.
[5]. Afifah, DN, Mardani, RM, & Wahono, B. (2018). The Effect of Third Party Funds (DPK), Operational Costs on Operating Income (BOPO), and Capital Adequacy Ratio (Car) on Financial Performance in Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 Period. E-Journal of Management Research, 8 (9), 1–58.

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Paper Type	:	Research Paper
Title	:	Economic Growth and Environment in the Mediterranean: Non-Parametric Estimation of the Kuznets Environmental Curve
Country	:	Morocco
Authors	:	Dr. Lahoucine Assellam \|\| Dr. Houssine Soussi
	:	10.9790/5933-1302041826

Abstract: We test the adopted nonparametric specification against the parametric specification. A non-parametric poolability test allows us to provide strong support for a constant CO2-income relationship over the study period (1960-2010). The non-parametric regressions in this paper show that the environmental Kuznets curve is not retained only for the high-income Euro-Mediterranean countries. The income-emission relationship was found to be clearly different in both the spatial and temporal dimensions (1960 to 2010). The inverted U shapes represented by the non-parametric models are in line with the income-pollution trends in the countries. And that the country fixed effect model in the generally adopted polynomial functional form is rejected against our nonparametric modeling

Keywords: Mediterranean countries; CO2/h GDP/h emissions; nonparametric estimation

[1]. Baltagi, B., J. Hidalgo et Q. Li. 1996.« A Nonparametric Test for Poolabilité Using Panel Data ». Journal of Econometrics. 75. pp.345-367.
[2]. Banque Européenne d'environnement (BEI). (retrieved on, 20 November 2010). La FEMIP pour la Méditerranée Environnement et développement durable. 2007. [on line]. Url: http://www.eib.org/attachments/country/femip_environment_fr.pdf
[3]. Beckerman, W. 1992. « Economic Growth and the Environment: Whose Growth? Whose Environment? ». World Development, Vol.20. pp.481-496
[4]. Carson, R. T., Y. Jeon et D. McCubbin. 1997.« The Relationship Between Air Pollution Emission and Income: US Data ». Environmental and Development Economics. 2. pp.433- 450.
[5]. Cole, M. A., A.J. Rayner et J.M. Bates. 1997. « The Environmental Kuznets Curve: An Empirical Analysis ». Environmental and Development Economics. 2. pp.401-416.

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Paper Type	:	Research Paper
Title	:	Suggested methods for assessing the environmental and economic impacts of development projects in Egypt to achieve sustainable development
Country	:	Egypt
Authors	:	Khaled M. Elsaeed \|\| Tamer Rady \|\| Hoda Helal \|\| Nehal ElShahat
	:	10.9790/5933-1302042748

Abstract: Background: The study aimed to reach suggested ways to assess the environmental and economic impacts of development projects in Egypt to achieve sustainable development through the social and environmental assessment of the new administrative capital project by shedding light on the general structure of the project as one of the most critical development projects to achieve sustainable development. The researchers relied in this research on some methods used in scientific research, which are the inductive approach and deductive approach, which is based on data, statistics, and historical facts and not on abstract rational reasoning. Therefore, a research study deals with......

Key Word: Suggested Methods, Environmental and Economic Impact Assessment, Development Projects, Sustainable Development, Egypt, Sustainability

[1]. Abdel Ghani, M. (2020). The Evolution of the Concept of Sustainable Development, Its Dimensions and Results. Scientific Journal Of Economics And Trade , Faculty Of Politics And Economics, Beni Suef University, 401.
[2]. Abdel Hadi, H. (2017). Satisfying the social and psychological needs of the residents of new urban communities in the light of quality of life indicators (case study). Sixth of October City), PhD thesis, Institute of Environmental Studies and Research, Department of Environmental Humanities, Ain Shams University.
[3]. Abdel Hai,M.M. ; Abuskin,M.S.; Shuaib,H. (2019) Sustainable development and sustainability (a reference study for the development of the concept) Sadat University, Institute of Environmental Studies and Research, 9,(4), 457-468.
[4]. Abdel Latif, H. (2017). Building in Extreme Environments (Standards for Evaluating Buildings in the Desert), PhD Thesis, Department of Architecture, Faculty of Engineering, Cairo University
[5]. Abdel Razek, A. (2005) Arab environmental legislation and its role in laying the foundations for environmental planning, a symposium on legislation and laws in the protection of the Arab environment, the Arab Organization for Administrative Development, the League of Arab States, Sharjah, UAE..

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Paper Type	:	Research Paper
Title	:	Key factors affecting the purchase decisions of Photovoltaic Solar Panels in Zimbabwe: A case study of Matabeleland Region
Country	:	China
Authors	:	Victoria Marion Linda Ncube \|\| Weidong Wang
	:	10.9790/5933-1302044964

Abstract: Photovoltaic solar energy has proven to be a feasible option for solving urban and rural electrification problems. The technology of solar photovoltaic panels has been vastly studied in various aspects, but little attention has been paid to examining the purchase intention of the photovoltaic solar systems in developing countries; hence this study seeks to examine the purchase intention of solar panels for urban and rural settlers in the Matebeleland region of Zimbabwe. Based on the literature, perceived cost, social influence, perceived usefulness, and perceived ease of use are the main factors influencing purchase decisions of photovoltaic solar panels and were treated......

Keywords: photovoltaic solar panels; purchase intention; adoption

[1]. Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.
[2]. Alam, S. S. & Rashid, M., (2012). Intention to use renewable energy mediating role of attitude. Energy Research Journal, 3(2), 37-44.
[3]. Alam, S. S. et al., (2014). Small scale household renewable energy usage intention: Theoretical development and empirical settings. Renewable Energy, 68, 255-263.
[4]. Ali S., Poulova P., Kbar A., Javed H & Danish M. (2020). Determining the Influencing Factors in the Adoption of Solar Photovoltaic Technology in Pakistan: A Decomposed Technology Acceptance Model Approach. Economies 8(4), 108.
[5]. Arnold M. Lund (2001). Measuring usability with the USE questionnaire. Usability interface 8 (2), 3-6.

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Paper Type	:	Research Paper
Title	:	Financial Development and the Current Account in Nigeria
Country	:	Nigeria
Authors	:	Olajide Oyadeyi \|\| Temidayo Akinbobola
	:	10.9790/5933-1302046574

Abstract: This study explored the response of current account to different financial development indicators. Quarterly data from the period of 1981 to 2018 on current account, debt stock, stock market capitalization, stock market value traded, financial liberalization, total deposit money banks' asset, total monetary asset, private sector credit and real GDP were analyzed using Lag Augmented VAR (LAVAR) procedure. Based on the findings, the study was able to prove that only the current account exerted significant influence on its future values and sustainability, while financial development indicators did not influence the current account for Nigeria. Consequently, efforts should be directed at all stakeholders by developing financial development strategies that would improve the importation of industry raw materials and equipment to improve the volume of domestic production and exportation, thereby improving Nigeria's current account position and sustainability levels.

Keywords: Current Account; Financial Development; Lag Augmented VAR

[1]. Alawin M. & OQaily, M. (2017). "Current Account Balance, Inflation, Industry and Sustainable Development in Jordan" USC, Revista Galega de Economia, 26(3), 1 – 12.
[2]. Barrell, R., Davis, E. P., Karim, D. & Liadze, I. (2010). "Does the Current Account Balance helpto Predict Banking Crises in OECD Countries?" NIESR Working Paper No. 351.
[3]. Beusch, E., Döbeli, B., Fischer, A. M., & Yesin, P. (2013). "Merchanting and Current Account Balances" Federal Reserve Bank of Dallas Globalization and Monetary Policy Institute, Working Paper No, 140, 1 – 29.
[4]. Carrera, J., Rodríguez, E. & Sardi, M. (2015). "Inequality, Financial Deepening and Current Account Impact" Banco Central De La Republica Argentina, BCRA, Investigaciones Economicas Working Paper, 72, 58-102.
[5]. Cesaroni, T. & De Santis, R. (2015). "Current account "Core-periphery dualism" in the EMU" LSE Europe in Question Discussion Working Paper Series No., 90.

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Series-4 (Mar. – Apr. 2022)Mar. – Apr. 2022 Issue Statistics