Recent News: Improving efficiency and reducing fraud in UAE's health insurance market.
The World health report 2010 estimated that about 20-40% of all health sector resources are wasted and highlighted health care leakages-waste, corruption and fraud-as the ninth leading source of inefficiency of health systems. The health care system of the United Arab Emirates (UAE) is currently ranked 9th out of 55 nations assessed by the Bloomberg’s health care efficiency index-the United States of America ranks 50th. However, if efficiency is defined conventionally based on costs to achieve specified outcomes, the UAE health system has efficiency shortcomings in relation to health ... Read More
Compensation benchmarking is the phenomenon of benchmarking a firm’s executive pay to that of the peer firms. In recent times, the practice of compensation benchmarking has gained a lot of traction. As a result, researchers are increasingly addressing the dynamics of compensation benchmarking among the firms.
Compensation benchmarking is the phenomenon of benchmarking a firm’s executive pay to that of the peer firms. In recent times, the practice of compensation benchmarking has gained a lot of traction. As a result, researchers are increasingly addressing th... 
Gift tax is a direct tax in nature which is levied on the taxable gifts under Gift Tax Act-1990 that was adopted from Pakistani Gift Tax Act 1963 with some modifications in Bangladesh. In some countries gift tax and inheritance tax is one and the rate of inheritance tax depends on the closeness of the relationship. Gift consists of the extinction of one’s own property and the generation of another property, that can also be termed as present and Gift tax is paid on the gifted money or money’s worth. Gift tax is digressive in structure of tax rate. Generally up to Tk 20,000 of gi... 
This study examined the relationship between accounting information and management decision with emphasis on the effect of accounting information on economic order quantity decision, human resources management decision and marketing decision of selected manufacturing organizations. Data were sourced primarily with the aid of structured questionnaire from one hundred and fifty top management staff statistically selected from the selected manufacturing companies in Osun State, Nigeria. Empirical research designs and inferential analysis were carried out with the aid of statistical package for... 
This paper investigated the dynamic interrelationship between macroeconomic fundamentals and stock prices in Nigeria using time series data spanning from 1980 to 2016. The study made use of co-integration test and the error correction mechanism. Empirical estimates revealed pointedly that there is a long run correlation between macroeconomic fundamentals and stock prices in Nigeria. Similarly, in the short run, the previous values of money supply and interest rate were found to demonstrate a significant effect on stock prices. Also, the previous value of stock market return was found to sho... 
This research uses descriptive analysis method. The descriptive method of analysis is strengthened by observation and survey. This research uses non probability sampling sampling method, that is judgment sampling. The sampling technique was chosen to obtain sampling units that had the desired characteristics and snowball sampling aimed to determine the information of the respondents. Data analysis techniques using Linear Interactive and Discrete Optimize (LINDO). Linear Interactive and Discrete Optimizer is an interactive programming package of linear, quadratic and integral programs. The r... 
The social media phenomenon has opened up new paths of engagement and revolutionized the way people exchange information. As social media technology continues to evolve and becomes more widespread, it presents an exciting opportunity for the recruitment industry. This writing reflects on issues concerning social media recruitment in private sector and it aims to raise the awareness of businesses and HR professionals on how the use of social media can positively impact the recruitment process, and how social media could serve as a potential tool for recruitment. In the context of the contemp... 
Given the changing realities of the business environment, supply chain issues have become one of the top priorities of CEOs in different firms. Growing attention to supply chain networks also highlights the importance of using efficient supply chain management practices. The belief that supply chain management can lead to continuous improvement of corporate performance has led CEOs to focus on upgrading the supply chain management process. The main objective of this research is to evaluate the impact of supply chain capabilities on operational and financial performance of food companies. Th... 
This paper provides an overview on the viability and performance of bitcoins as a payment alternative. The history of the Crypto-currency is briefly covered followed by the operation and potential technology failure. The paper then discusses consumer acceptance of bitcoins by analyzing a survey conducted by and the positive and negative observation of the results will be discussed. Fiat Currencies, Traditional E-commerce and Alt-Coin are identified as bitcoins direct competitors and a comparison done on bitcoins against its competitors. The regulatory issues and the legality of bitcoin are ... 
This paper investigated the dynamic interrelationship between macroeconomic fundamentals
and stock prices in Nigeria using time series data spanning from 1980 to 2016. The study made
use of co-integration test and the error correction mechanism. Empirical estimates revealed
pointedly that there is a long run correlation between macroeconomic fundamentals and stock
prices in Nigeria. Similarly, in the short run, the previous values of money supply and interest rate
were found to demonstrate a significant effect on stock prices. Also, the prev... 
The objective of this paper is to analyze the performance of 10 selected deposit money banks in Nigeria using the simple random sampling technique over a period of fifteen years (2000-2015). The data were sourced from the audited annual reports from the Nigerian Stock Exchange. For this purpose, CAMELS model was used. The CAMELS model established that six of the banks namely; Banks A, B, C, D, E and G were graded as satisfactory (scale point 2) in their general performances based on the 5 point likert scale where 1 is the highest and 5 is the lowest whereas 4 banks; Banks F, H, I and J were... 
This study sets out to examine the effects of financial leverage on the profit growth in Nigeria using the total debt to capital ratio, debt to equity ratio, cost of debt, debt to asset ratio and long term debt to capital ratios as proxies for financial leverage for a sample of 80 non-financial firms quoted on the Nigerian Stock Exchange over the period of 2000 to 2015. Data were analysed using the panel data regression analysis model which includes the pooled regression model, fixed effect model and the random effect model. The choice of the appropriate model between Fixed Effect and Rando... 
In this study, I examine the relation between the cash conversion cycle and its components
and a firm’s diversification status. Using a large sample of US public firms over 1980 to 2016, I
find the inventory and receivable periods are shorter in diversified firms than focused firms. The
results suggest that diversified firms have more efficient inventory management; and have better
access to external financing which makes supply chain financing less significant in diversified
firms. There is evidence that diversified firms have longer cash conversion... 
The true and fair view in much Italian company is not applied in financial reporting. The company often applies a different principle which is affected by tax legislation. This “new” principle can be called: the “tax true and fiscally fair” principle. An empirical research I conducted in Italy has shown that Italian financial statements are “contaminated” by regulations that differ from accounting standards. In fact, many Italian financial statements are not prepared according to national and/or international accounting standards, but rather based on tax ... 
The Journal of Finance and Marketing disseminates high quality research content based on Financial Marketing from marketing professionals across the globe, with implications from the leading Business schools, universities and research institutes.
Our 
The 
Given the changing realities of the business environment, supply chain issues have become one
of the top priorities of CEOs in different firms. Growing attention to supply chain networks also
highlights the importance of using efficient supply chain management practices. The belief that
supply chain management can lead to continuous improvement of corporate performance has
led CEOs to focus on upgrading the supply chain management process. The main objective of
this research is to evaluate the impact of supply chain capabilities on operation... 
All journal submissions are single blind, peer reviewed by members of the Editorial Review Board. First, the journal Editor reviews papers for appropriateness, and uses a plagiarism verification tool to ensure the work has not been plagiarized. Then the Editor sends out the manuscript to two reviewers, without disclosing the identities of the authors or other reviewer. The review results are confidentially delivered to the Editor, who then reviews the reviewer feedback to ensure the comments are relevant and non-discriminatory before sending the comments back to the authors. Authors are giv... 
ISA 600 states that the auditor of the parent company (the group auditor) has full responsibility for all consolidated financial statements, including those of subsidiaries audited by other auditors (component auditors). This study aims to examine the impact of the implementation of ISA 600 on audit quality and market share in Indonesia, using mixed methods. The primary data were collected from FGD and questionnaires (244 respondents), while the secondary data were obtained from 1,062 firm years (2011-2016) of the parent company financial statements. The regression results show that the imp... 
The era of creativity presents a variety of new consumer needs. Consumers are getting smarter and choose to experience more on products they want. The competition gets tighter. Producers need to manage their creativity better, especially those among small and medium business. Many researches have been done on SMEs that focused on the lack of financial capital Dan its access to loan from bank. However, research on SMEs bankcruptcy and its unreliabity to compete and stay competitive are still rare. This research is conducted with qualitative method using several case studies in small-medium b... 
During recent years, modern livestock production is characterized by increasing herd sizes and changes in the slaughter industry towards fewer and larger units. As a consequence, the needed transport distances from farm to slaughter are increasing. In addition, the use of multisite production, where animals are not kept on the same site from birth/hatching until slaughter, is becoming standard across the livestock animal species. These changes have led to a marked increase in animal transport – nationally as well as internationally. However, within animal transport and related managem... 
The Journal of Finance and Marketing disseminates high quality research content based on Financial Marketing from marketing professionals across the globe, with implications from the leading Business schools, universities and research institutes.
Our 
The 
A financial market is a market in which people trade financial securities and derivatives at low transaction costs. Securities include stocks and bonds, and precious metals.
The term "market" is sometimes used for what are more strictly exchanges, organizations that facilitate the trade in financial securities, e.g., a stock exchange or commodity exchange. This may be a physical location (such as the NYSE, LSE, JSE, BSE) or an electronic system (s... 
The 
The Journal of Finance and Marketing disseminates high quality research content based on Financial Marketing from marketing professionals across the globe, with implications from the leading Business schools, universities and research institutes. Major topics covered in the journal include and not limited to Banking services, pension plans, insurance policies, saving schemes, product positioning, online services, customer profiling, loyalty plans, brand management, cross-selling products and services, financial innovations, Institutional banking and finance, Regulations affecting financial ... 
Recent News: Stock market indicators and human development index in Sub-Saharan
Africa: The case of Mauritius, Nigeria and South Africa (1997 – 2017).
This study examined the impact of stock market indicators on the human development index of three Sub-Saharan Africa (SSA) countries of Mauritius, Nigeria, and South Africa. The specific objectives of this study are to examine the impact of stock market size and liquidity on the human development index of SSA countries. Data for the study were collected from the Worl... 
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The 
Global Structured Finance Market 2019 by Manufacturers, Countries, Type and Application, Forecast to 2025
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Big Bank Marketers Obsess Over Grabbing Dwindling Audience Attention
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