International Journal of Banking, Accounting and Finance最新文献

{"title":"Systematic Risk and Investment Portfolio Performance of Pension Schemes in Kenya","authors":"Karen Kandie, Joseph Macheru, C. Osoro","doi":"10.47604/ijfa.2080","DOIUrl":"https://doi.org/10.47604/ijfa.2080","url":null,"abstract":"Purpose: Life expectancy in Kenya has increased from 61 to 67 years, while the fertility rate has declined from 4.4 to 3.4 children from 2010 to 2020, implying an increasing number of pensioners at risk of old age poverty if they do not have sufficient pension. The study's general objective was to investigate the effect of systematic risk on the investment portfolio performance of pension schemes in Kenya. The specific objectives were to evaluate the relationship between interest rates, stock market index, inflation rate and economic growth as independent variables and the investment portfolio performance as the dependent variable. The study examined the moderating effect of asset allocation to various asset classes on the relationship between systematic risk and investment portfolio performance of pension schemes. \u0000Methodology: The study applied Panel data Regression and Maclleland two-step model. It used a census of secondary data on 1,172 pension schemes registered with Retirement Benefits Authority from 2015 to 2021. \u0000Findings: The R-Squared was 0.5451, meaning systematic risk variables simultaneously explained the investment portfolio performance by 54.51%. All the coefficients for the independent variables were significant at 5% level of significance. The Chi-Square test statistic showed that the moderating effect of asset allocation to Treasury Bills and Bonds quoted equities and immovable properties were not significant at 5% level of significance. Finally, the moderating effect of allocation to guaranteed funds was significant at 10% level of significance. The systematic risk variables are strong predictors of the performance of pension Schemes. Asset allocation to guaranteed funds is a strong moderator. Asset allocation to Treasury Bills and Bonds quoted equities, and immovable property are insignificant moderators. \u0000Unique Contribution to Theory, Practice and Policy: The study integrated Capital Assets Portfolio Theory, Arbitrage Theory, and Efficient Market Theory with Modern Portfolio Theory to add to existing literature, particularly in emerging markets. Policymakers should consider the effect on pension performance when setting policy rates, inflation targets and asset allocation limits. Pension practitioners should consider allocation to different assets portfolio construction to diversify risk. ","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74536523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effects of Tax Incentives on Financial Performance of Manufacturing Firms in Nyeri County","authors":"Bony Gitonga, A. Kuria, R. Kamau","doi":"10.47604/ijfa.2068","DOIUrl":"https://doi.org/10.47604/ijfa.2068","url":null,"abstract":"Purpose: The main objective of this study was to ascertain how tax incentives affected the financial performance of manufacturing firms in Nyeri County. The study's goal was to look into the impact of tax incentives, corporate income tax incentives, capital allowance incentives, and custom duty incentives on the financial performance of manufacturing firms in Nyeri County. \u0000Methodology: The study adopted a descriptive research design. The population for the study comprised of all the 15 manufacturing firms in Nyeri County that were registered by Nyeri County finance department; licensing office 2023. The target population's information was gathered using census methodologies. The data was gathered using questionnaires with likert scales to capture the primary data. The questionnaires were split into two sections that captured the demographic information in the first part, and the second part capturing data on the study variables. The study collected secondary data from the audited annual financial reports for the targeted manufacturers and the internal sources for a six-year period, focusing on the specific variables under investigation. Drop and pick method was used to distribute the questionnaire to the participants. Descriptive statistics including the mean, standard deviation, and frequency were used to analyse the data. \u0000Findings: The study findings established that there exists a significant relationship between capital allowance and the financial performance of manufacturing firms in Nyeri County. Capital Allowance emerged as the most crucial predictor of Financial Performance (Beta = 0.766), followed by Custom Duty Incentive (Beta = 0.498) and Tax Holiday (Beta = 0.359). On the other hand, Corporate Income Tax Incentive had the least effect (Beta = 0.323) on the financial performance of these firms. Participants expressed a positive perception regarding the influence of capital allowances on their respective firms' financial performance, with strong agreement on investment deductions, wear and tear allowance, capital allowance incentives, and overall satisfaction with the current level of capital allowances. The study concluded that customs duty incentives positively affect the financial performance of manufacturers in Nyeri County. \u0000Unique Contribution to Theory, Practice and Policy: It recommends revisiting customs duty tax policies to gain industry support. Strategic custom duty incentives aligned with economic goals can boost industrial enterprises and stimulate growth. Tax holiday incentives have the potential to increase employment and profitability, encouraging investment and job creation. Corporate income tax incentives were found to enhance manufacturing firms' financial performance, suggesting their prioritization and offering additional incentives, like reduced tax rates, to foster growth. The study suggested further research to explore factors beyond tax incentives that influence the financial performance of manufacturing firm","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88690289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate Financing and Risk Management in the Banking Sector in Uganda During and Post Covid-19. Evidence from Kabale District","authors":"Alex Semusu, Eliab Byamukama Mpora","doi":"10.37284/ijfa.2.1.1359","DOIUrl":"https://doi.org/10.37284/ijfa.2.1.1359","url":null,"abstract":"The study examined the effects of corporate financing and risk management in the banking sector in East Africa during and Post Covid-19 tapping on evidence from the Kabale district in Uganda. It was guided by specific objectives, the effect of Bonds on risk management in the banking sector during and post COVID-19, the effect of treasury bills on risk management in the banking sector during and post COVID-19, and the effect of debt management on risk management in the banking sector during and post COVID-19. A descriptive research design was adopted in this research. Both primary and secondary data were used in this study. The population of the study was 97 technical staff. Purposive and random sampling techniques were applied in the study. Data was collected from 78 staff of selected commercial banks in the Kabale district using a structured questionnaire. Both correlation and regression analysis were used. The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). The findings showed that the bank has set in place principles of short-term crediting (M = 4.6, SD = 0.32). The bank undertakes regular monitoring of the total value of gross daily payments made and received (M = 4.8, SD = 0.18). Involves identification of existing sources of treasury bills as well as treasury bills that may arise from new business products or activities (M = 4.7, SD = 0.30). The average lessons undertaken was (M = 4.3, SD = 0.13). Debt management was also implemented by the banking sector. It was reported that the debt management efforts of the bank were supported by senior Management (M = 4.2, SD = 0.42). It was also revealed that the management efforts of the institution were well communicated to them (M = 4.2, SD = 0.18). There is a need to set up strong structures for the management of corporate financing in order to enhance risk management in the banking sector","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83110547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Profitability, Leverage, Efficiency and Financial Distress in Commercial and Manufacturing State Corporations in Kenya","authors":"Peter M. Kibe, Lucy Wamugo, G. Atheru","doi":"10.47604/ijfa.2026","DOIUrl":"https://doi.org/10.47604/ijfa.2026","url":null,"abstract":"Purpose: The major goal was to investigate effect of profitability, leverage, and efficiency on financial distress in Kenya's State Corporations in the commercial and manufacturing sector. The study also attempted to determine  moderating effect of size on relationship between profitability, leverage, efficiency, and financial distress in Kenyan Commercial and Manufacturing Corporations. \u0000Methodology: Positivist philosophy and explanatory non-experimental research approach were used in this investigation. The study's population consisted of 25 State Corporations in Kenya in Commercial and manufacturing category. For the purposes of this study, a census of all 25 Commercial and Manufacturing Corporations was employed in study. Secondary data from audited accounts of state corporations for period 2015-2020 was used in analysis. Binary logistic regression was used in analysis. Diagnostics tests included multicollinearity, heteroscedasticity, likelihood ratio and autocorrelation tests. STATA statistical software was used to analyse data. Findings were presented using tables. \u0000Findings: The research outcomes indicated that profitability had significant effect on financial distress of commercial and manufacturing state corporations. Results also indicated that leverage had insignificant effect on financial distress. Efficiency also had significant effect on financial distress. The study adopted the product term interaction model approach in testing moderating effect of firm size on relationship between profitability, leverage and efficiency on financial distress. There was evidence showing that firm size significantly moderated the relationship between efficiency and financial distress in commercial and manufacturing state corporations in Kenya. \u0000Unique Contribution to Theory, Practice and Policy: This study relied on Agency, Stewardship, Efficiency, Pecking-order and Trade-off theories.The results indicated that profitability and efficiency variables are useful to management, those charged with governance and users of financial statement information in detection and mitigation of financial distress. The management and users of financial statements information should pay attention particularly to profitability and efficiency ratios. Findings are also useful to the government by providing an insight of distressed firms so that the exchequer can know and make prudence decision on the distressed state corporations that require financial bailouts. Lastly, this study adds a contribution to the limited literatures on financial distress in commercial and manufacturing state corporations in Kenya.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76465563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors Affecting First Year Students’ Performance in Fundamental Accounting Course: Case Study Kampala International University in Tanzania (KIUT)","authors":"Juvenary Mutayabarwa, Mgeni Athuman","doi":"10.47604/ijfa.2002","DOIUrl":"https://doi.org/10.47604/ijfa.2002","url":null,"abstract":"Purpose: The purpose of this study was to determine factors that potentially influence students’ academic performance in Fundamental Accounting course at Kampala International University in Tanzania (KIUT). \u0000Methodology: The study adopted a quantitative research design. The sample of the study involved 134 first year students majoring in Bachelor of Business Administration at KIUT. Data was analyzed using the chi-square test at p=.05. \u0000Findings: The results revealed that students’ Mathematics Background, Accounting background, Combination, interest and study positioning had significant association with students’ performance in fundamental accounting course while students’ gender, English background, Weekly study hours, financial support, financial support rate, usage of hardcopies, school type, understanding level, had no significant with students’ performance in fundamental accounting course. While several variables to examine factors affecting students’ performance have been done; this study included students’ positioning and students study style (by hard copies or soft copies) which have not been exhausted in the past. \u0000Unique Contribution to Theory, Practice and Policy: On the basis of the findings this study recommended that KIUT should adjust its selection criteria by including previous academic performance particularly Mathematics and Accounting related subjects as among the metrics to be used in admitting students for programmers having fundamental accounting as one of its core course. However, to maintain stability, students with poor Mathematics and Accounting backgrounds could be provided with remedial programmes to cover up for their weakness.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81770721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Liquidity Capacity and Financial Performance of Commercial Banks in Kenya","authors":"Kiage Abuga, Lucy Wamugo, D. Makori","doi":"10.47604/ijfa.2003","DOIUrl":"https://doi.org/10.47604/ijfa.2003","url":null,"abstract":"Purpose: The objective of the study was to assess the impact of liquidity capacity on the financial performance of commercial banks in Kenya. \u0000Methodology: This study employed the explanatory research design. The 42 Kenyan commercial banks were the study's target population. The essential financial data for analysis was extracted and compiled using a data collection routine from the yearly reports. Panel data was mined from 42 commercial banks for six years between 2012 and 2018. The data were assessed by employing descriptive statistics as well as inferential statistics. Descriptive statistics employed involved the standard deviation, median, and average. Inferential statistics used involved panel regression. The data analysis was aided by STATA software. \u0000Findings: The findings from the regression analysis indicate that Net Stable Funding and Liquidity Coverage exert a significant positive impact on the financial performance of commercial banks in Kenya. Conversely, provisioning for Non-Performing Loans, Liquidity Gap, and Provisioning for Nonperforming Loans demonstrate a notable negative effect on the financial performance of commercial banks in the country. Moreover, the study reveals that bank competition plays a significant moderating role in the relationship between liquidity capacity and the financial performance of commercial banks in Kenya. \u0000Unique Contribution to Theory, Practice and Policy: The study was anchored on Anticipated Income Theory and Liquidity Preference Theory. The study recommended that the regulatory body for commercial banks, the CBK, facilitates open channels of communication between policy makers and senior management of commercial banks in Kenya. This discussion is critical to ensuring that the monetary policies developed are practical and beneficial to the expansion of the commercial banking industry. Lastly, the study suggests that all commercial banks in Kenya integrate considerations of liquidity costs, benefits, and risks into their performance measurement, pricing, and approval processes for significant business activities.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87674083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Credit Risk Assessment and Loan Repayment among Development Financial Institutions. A Case of Kenya Industrial Estates Limited","authors":"Enock Omwenga Okero, F. Waweru","doi":"10.37284/ijfa.2.1.1197","DOIUrl":"https://doi.org/10.37284/ijfa.2.1.1197","url":null,"abstract":"The informal sector of the Kenyan economy continues to remain the largest employer of a majority of the population. However, it is bedevilled by a variety of challenges, chief of them being inadequate access to credit. To address this, the government has set up development financial institutions such as Kenya Industrial Estates (KIE) and mandated them with the role of availing loans to the sector in order to spur economic growth. The low rate of loan repayment advanced by Development Financial Institutions (DFIs) has necessitated the need to investigate the cause(s) of this adverse trend. This research was undertaken to probe how credit risk assessment affects loan repayment in development financial institutions, with Kenya Industrial Estates Ltd as a case study. The specific objectives were to find out how borrowers’ character and capacity affect loan repayment at KIE. A descriptive design guided the study with primary data being obtained through a questionnaire, whose reliability was tested and found to be acceptable with a Cronbach alpha of 0.795. A census was conducted on all 28 branches in Kenya. Two respondents from each branch were selected purposively to result in a total of 56 respondents. Regression analysis suggested that borrowers’ character and capacity positively and significantly affected loan repayment. The null hypotheses for the two variables were subsequently rejected. Spearman’s correlation coefficient for the two predictor variables further revealed that they influenced loan repayment positively. The study concludes that borrowers’ character and capacity have a profound effect on loan repayment among DFIs. The study recommends that DFIs need screen borrowers’ credit history and debt-to-income ratio thoroughly before advancing loans in order to improve loan repayment.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86138309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Nonperforming Loans and Performance of Financial Institutions in East Africa: Evidence from Kabale District, Uganda","authors":"Alex Semusu, Benson Turyasingura","doi":"10.37284/ijfa.2.1.1193","DOIUrl":"https://doi.org/10.37284/ijfa.2.1.1193","url":null,"abstract":"This research evaluated the performance of financial institutions in the Kabale district in relation to the effect of non-performing loans. The following research goals served as the study’s direction: to evaluate the effects of nonperforming loans on financial institutions, to evaluate the credit monitoring and recovery practices employed by financial institutions, and to ascertain the connection between loan evaluation and the performance of financial institutions. The study adopted a descriptive survey design. The population of the study included 10 financial institutions. A sample size of 149 respondents was used, and the study used purposive and random sampling techniques as sampling techniques. Questionnaire survey and interview guides were used for data collection, while both quantitative and qualitative data analysis was used. It was found that individuals from all the surveyed monetary institutions’ staff generally agree that factors such as fund redirection, over or underneath funding, undermined integrity, credit operators’ capacity limitations, firm failures, deliberate default, poor portfolio diversification, and changing policy environments contribute to the occurring of nonperforming loans were the specific financial institution determinants causing the occurrence of non-performing loans. On the determinants of nonperforming loans on financial institutions, the majority of the respondents (138, 98.6%) revealed that financial institutions provide loans to customers, while only 2(1.4%) revealed that they don’t provide loans. On ways of credit assessment and loan default, it was found that the majority (69.3%) of respondents firmly concur (M =  1.33, SD =  0.516) that experiencing a know your customer policy in force results in a high loan quality, 32.8% agreed with easily admitted borrowers usually default (M = 2.791, SD =  1.090), 65.4% of the respondents agreed with poor risk assessment would lead to loan default (M =  1.4, SD =  0.682), and only 19.5% mentioned that good loan underwriting ensures loan performance was one of the ways of credit assessment and loan default (M = 2.25, SD =  0.957). There was a weakly positive association (r=0.501, p<0.05) between loan evaluation and the performance of financial institutions. There is a need for financial institutions to develop a flexible credit method that offers sufficient user choices, in-depth credit analysis, a genuine approval process, proactive monitoring, and obvious recovery strategies for subpar loans.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89935094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Internal Control System and the Performance of Financial Institutions in Uganda","authors":"Eliab Byamukama Mpora, Hagumimana Frank, Omweno N. Enock","doi":"10.37284/ijfa.2.1.1186","DOIUrl":"https://doi.org/10.37284/ijfa.2.1.1186","url":null,"abstract":"Internal control systems and the performance of financial institutions have received much attention in recent times owing to the increased recognition accorded to internal control systems as a source of financial performance. Researchers and practitioners have been increasingly interested in striving to understand how these two notions can be harnessed in order to attain a firm’s success. The aim of the study was to assess the internal control system and the performance of financial institutions in Uganda. The study was guided by specific objectives, which include establishing the relationship between the internal control system and the performance of financial institutions and finding out the relationship between corporative governance and firm performance. A mixed research design was applied to achieve the set objectives utilising both quantitative and qualitative approaches. Using simple random and purposive sampling techniques, a total of 118 respondents were selected to participate in the study. There is a significant positive correlation between the internal control system and firm performance (r = .407; p< 0.01), meaning an increased internal control system in Uganda’s financial institutions is associated with positive firm performance. There is a significant positive correlation between corporate governance and financial performance (r = .649; p< 0.01). This implies that as the level of corporate governance improves, the financial performance of the company tends to improve as well. Thus, financial firms in Uganda should endeavour and put in place functional internal control systems if they are to realise better institutional performance","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91052195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of International Financial Reporting Standards Compliance on Financial Reporting Quality: Evidence from a Developing Country","authors":"Martin Kabwe","doi":"10.47604/ijfa.1802","DOIUrl":"https://doi.org/10.47604/ijfa.1802","url":null,"abstract":"Purpose: Despite global adoption of International Financial Reporting Standards to improve financial reporting quality, there is still inconclusive and limited empirical evidence of improving financial reporting quality especially from developing countries. Therefore, the study analysed the relationship between International Financial Reporting Standards compliance and Financial Reporting Quality from an African country perspective. \u0000Methodology: Financial Reporting Quality was measured using measurement tool developed by the Nijmegen Center for Economics and International Financial Reporting Standards compliance was measured using dichotomous and partial compliance methods. Study period was 2012 to 2018 involving 20 Zambian listed companies. Study involved panel data analysis and hence, Hausman test was conducted to select the model. Multiple linear regression was used as a data analysis method. \u0000Findings: The results indicated a statistically insignificant relationship between International Financial Reporting Standards compliance and Financial Reporting Quality. Therefore, the implication of the study is that the adoption of International Financial Reporting Standards does not influence financial reporting quality among Zambian listed companies. The low compliance with International Financial Reporting Standards among the listed may have contributed. \u0000Unique Contribution to Theory, Practice and Policy: This is first study in Zambia looking at the influence of IFRS Compliance on Financial Reporting Quality and therefore, contributes to the extant empirical studies analysing whether IFRS compliance influences the financial reporting quality given the mixed results across.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78233713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}