Journal of Finance and Accounting

Volume 5, Issue 5, September 2017

  • Impact of Financial Leverage on Cash Flow Ratio: A Comparative Study Between MNCs and Domestic Companies Listed on DSE

    Syed Mohammad Khaled Rahman, Md. Tahidur Rahman

    Issue: Volume 5, Issue 5, September 2017
    Pages: 177-184
    Received: 20 June 2017
    Accepted: 6 September 2017
    Published: 16 October 2017
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    Abstract: Financial structure decisions have strategic role on owners’ welfare and also on survival of companies. Every company is supposed to maintain its optimum capital structure, although its measurement is very difficult. Based on secondary data the study intends to analyze and compare the impact of financial leverage on cash flow ratio of Multinational... Show More
  • Analysis of the Critical Success Factors of Integrated Financial Management Information Systems in Selected Kenyan Counties

    Elyjoy Muthoni Micheni

    Issue: Volume 5, Issue 5, September 2017
    Pages: 185-192
    Received: 3 May 2017
    Accepted: 19 May 2017
    Published: 23 October 2017
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    Abstract: This study sets out to analyze the critical success factors of integrated financial management systems in selected county governments in Kenya. The study focused on the following objectives: perceived benefits, top management commitment, change management, human capital development and technological infrastructural development as success factors fo... Show More
  • Deadly Incidents in Bangladeshi Apparel Industry and Illustrating the Causes and Effects of These Incidents

    Md. Morshadul Hasan, Appel Mahmud, Md. Samiul Islam

    Issue: Volume 5, Issue 5, September 2017
    Pages: 193-199
    Received: 27 August 2017
    Accepted: 22 September 2017
    Published: 28 October 2017
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    Abstract: The purposes of this paper are to explore the major deadly incidents of the apparel industry in Bangladesh and to illustrate the causes for these deadly incidents with the effect of these incidents. Different types of deadly incidents of the recent decade have made Bangladeshi apparel industry questionable. This paper will explore the causes of the... Show More
  • Revaluation of Fixed Assets Before IPO: A Study on Textile Industry in Bangladesh

    Md. Tahidur Rahman

    Issue: Volume 5, Issue 5, September 2017
    Pages: 200-205
    Received: 12 September 2017
    Accepted: 23 September 2017
    Published: 2 November 2017
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    Abstract: The textile and clothing sector of Bangladesh contributes more than 81 percent of foreign exchange earnings of the country. Considering the number of companies listed on the Dhaka Stock Exchange (DSE), textile was the second largest sector having 44 companies after insurance. Around fifty percent companies of the sector became listed on the DSE thr... Show More