Accounting and Finance
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Effect of asset valuation approaches on financial performance of real estate investments in Western Kenya region
(Maseno University, 2023)The real estate sector accounted for 6.2% of U.S. gross domestic product in 2018. It's more than the $1.13 trillion in 2017 but still less than the 2006 peak of $1.19 trillion. At that time, real estate construction was a ... -
Influence of lending interest rates on the relationship between mortgage financing and financial performance of commercial banks in Kenya
(Maseno University, 2023)Financial performance of commercial banks has not been stable as evidenced in annual supervision report of 2011 to 2020, the period within which Return on Assets (ROA) rose to 6.2% in 2012 from 3% in 2011, and to lower ... -
Effect of operating leverage on the relationship between liquidity management, credit risk and loan repayment among microfinance Banks, Kenya
(Maseno University, 2023)Globally, reports indicate that of the loans disbursed in the United States of America, 45% of borrowers default on repayment, 60% of whom eventually end up as non-performing. In India, loan repayment rates experienced ... -
Effect of cognitive biases on individual investment decision in stock market among teachers in Vihiga sub county, Kenya
(Maseno university, 2021)Globally, investment in the stock market is paramount to the establishment of a vibrant economy and personal wealth building and in some instances is influenced by behavioral factors such as cognitive biases. According to ... -
Effect of Electronic Payment Mechanisms On Revenue Performance: A Case of Kisumu County Government, Kenya
(Maseno University, 2019)ABSTRACT Globally,realization of revenue targets in counties is core to meeting their financial responsibilities which will lead to recognition of their directive to offer valuable and well-timed services to the ... -
Effect of Banking Sectorial Factors on Financial Stability of Commercial Banks In Kenya
(Maseno University, 2018)In recent years, the stability of commercial banks in a number of countries across the globe has not been that robust with those in Portugal recording cumulative decline of about 26.6% in assets since 2010. In the Sub-Saharan ... -
Effect of internal control systems on financial Performance of Seventh day Adventist Church, Kenya
(Maseno University, 2017)Internal controls help prevent errors and irregularities from occurring. If errors or irregularities do occur, internal controls will help ensure they are detected in a timely manner. However,there are financial challenges ... -
Effect of risk based audit practices on financial performance in selected public owned Sugar companies in Kenya
(Maseno University, 2017)Risk based internal auditing being a methodology that links internal auditing to an organization’s overall risk management framework, provides risk management process, annual audit planning, internal audit capacity and ... -
Influence of internal control practices on financial management of counties in western Kenya region
(Maseno University, 2018)Organizations face common risks in the form of failures in internal control mechanism, financial fiasco, catastrophe or environmental disasters, non-compliance, and regulatory violations. The public sector is undergoing ... -
Effect of corporate governance practices on profitability of commercial banks in Kenya
(Maseno University, 2017)Corporate Governance is important to all financial institutions for its contribution to firm performance. Despite being critical to the world economic stability, the banking industry has experienced severe financial ... -
Effect of credit risk management strategies on credit recovery in savings and credit cooperatives: a case of Stima savings and credit cooperative society Kisumu
(Maseno University, 2018)Credit risk management is the practice of mitigating losses by understanding the adequacy of a bank’s capital and loan loss reserves at any given time. To comply with the more stringent regulatory requirements and absorb ... -
Effect of short term debt financing on financial performance of small and medium enterprises in Bondo
(Maseno University, 2017)According to the World Bank, Small and Medium Enterprises (SMEs) contribute to over 60 per cent of total employment in developed countries and 80 percent in developing ones, including the estimated informal sector whereas, ... -
Influence of cash management practices on performance of Small scale enterprises in Mbale town, Kenya
(Maseno University, 2017)Globally, Small scale enterprises (SSEs) are acknowledged as vital and significant contributors to economic development through their critical role in providing job opportunities, nurturing the culture of entrepreneurship ... -
Relationship between online tax filing system and tax compliance level of small scale businesses in Kenya
(Maseno University, 2017)The objective of this study was to establish the relationship between online taxes filing system on tax compliance level of small scale businesses in Kisumu Central Sub – County in Kenya. The study concentrated on small ... -
Effect of working capital management on financial performance of sugar companies in western Kenya
(Maseno University, 2017)Globally, studies on how various working capital elements impact on the firm’s profitability have focussed on listed firms and small businesses. The performance of the Kenyan sugar companies has for a long time been wanting ... -
Factors affecting financial reporting of community based organizations in Kisumu county, Kenya
(Maseno University, 2016)Financial reporting by Community Based Organizations (CBOs) has become an issue of global concern; because of their local operations CBOs do not use standards in their operations. The financial reporting of the CBOs do not ... -
Mediating role of financial leverage level on the effect of firm size on financial performance of sugar firms in Western Kenya
(Maseno University, 2018)Kenyan sugar industry, an agricultural sub-sector, contributes 15% of the agricultural GDP and 7.5% of the national GDP. 14 out of the 15 sugar firms are located in the Western region of Kenya, of which 6 are state owned. ... -
Relationship between internal control systems and financial performance of small and medium enterprises in Homa Bay town, Kenya
(Maseno University, 2017)Small and Medium enterprises (SMEs) is one of the biggest contributors to the economy. Economic survey 2009 statistics indicate a tremendous growth of small and medium scale Enterprises in Kenya over the last ten years; ... -
Influence of group training on loan repayment performance of government revolving funds in Kisumu Central constituency Kenya
(Maseno University, 2017)Training before advancing a credit facility, plays a vital role in enabling the borrower to achieve the level of knowledge, skills and competencies needed to carry out his entrepreneurship activities effectively. Inadequate ... -
Effect of interest rate capping on performance of Commercial banks in Kisumu county, Kenya
(Maseno University, 2017)The study is set to gain an understanding of the effect of interest rate capping on the performance of banks in Kenya, a case of Kisumu County. There is an existent relationship between interest rates and the performance ...
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