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Journal of Finance and Accounting
ISSN (Print): 2333-8849 ISSN (Online): 2333-8857 Website: https://www.sciepub.com/journal/jfa Editor-in-chief: Apply for this position
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Content: Volume 10, Issue 1

Open AccessReview Article
Evolution of the CAPM: From “Premium for Risk” to “Sharp-Linter-Black Model”
by Huseyin Yilmaz
Journal of Finance and Accounting. 2022, 10(1), 1-6. DOI: 10.12691/jfa-10-1-1
Pub. Date: February 07, 2022Views: 3723Downloads: 4323
the CAPM risk premium beta standard deviation variance covariance Williams Hicks Markowitz Sharp Linther Mossin Treynor Black
Abstract Full Text PDF (185 KB) Full Text HTML Full Text ePUB (68 KB)
Open AccessArticle
The Determinants of Audit Fees: The Context of Cameroon
by Samuel Tanjeh Mukah, Michael Forzeh Fossung, Kueda Wamba Berthelo and Samka Marion Nyuykighan
Journal of Finance and Accounting. 2022, 10(1), 7-14. DOI: 10.12691/jfa-10-1-2
Pub. Date: February 11, 2022Views: 3678Downloads: 4654
audit fees auditor auditee Cameroon
Abstract Full Text PDF (238 KB) Full Text HTML Full Text ePUB (239 KB)
Open AccessArticle
Herfindahl Index Methods and Special Analysis for Regional Competitiveness Inequality Evaluation
by Han Wang, Weicheng Guo and Xueying Zou
Journal of Finance and Accounting. 2022, 10(1), 15-22. DOI: 10.12691/jfa-10-1-3
Pub. Date: March 11, 2022Views: 5063Downloads: 8240
competitiveness regional inequality Guangdong-Hong Kong-Macau Greater Bay Area competitiveness evaluation special analysis
Abstract Full Text PDF (409 KB) Full Text HTML Full Text ePUB (1163 KB)
Open AccessArticle
Trading Volume and Cryptocurrency Returns
by Frederick Adjei and Mavis Adjei
Journal of Finance and Accounting. 2022, 10(1), 23-27. DOI: 10.12691/jfa-10-1-4
Pub. Date: August 16, 2022Views: 3051Downloads: 3320
Cryptocurrency
Abstract Full Text PDF (174 KB) Full Text HTML Full Text ePUB (114 KB)
Open AccessArticle
The Effect of Internal Control Weakness on Credit in Small and Medium Enterprises
by Xiaoyi Zhang
Journal of Finance and Accounting. 2022, 10(1), 28-32. DOI: 10.12691/jfa-10-1-5
Pub. Date: October 30, 2022Views: 3125Downloads: 3103
SME internal control weakness credit financing costs
Abstract Full Text PDF (138 KB) Full Text HTML Full Text ePUB (149 KB)
Open AccessArticle
Sustainable Capital Reporting and Financial Performance of Quoted Manufacturing Firms in Nigeria
by Idorenyin Henry Effiong
Journal of Finance and Accounting. 2022, 10(1), 33-48. DOI: 10.12691/jfa-10-1-6
Pub. Date: December 18, 2022Views: 2949Downloads: 3015
sustainable capital reporting financial performance Return on Assets (ROA) quoted manufacturing firms
Abstract Full Text PDF (341 KB) Full Text HTML Full Text ePUB (443 KB)
Open AccessArticle
Expected Credit Losses and Regulatory Capital: Effects of IFRS 9 in European Banks
by Manuela Rodrigues Boscia, José Alves Dantas, Vitor Leone and Herbert Kimura
Journal of Finance and Accounting. 2022, 10(1), 49-59. DOI: 10.12691/jfa-10-1-7
Pub. Date: December 18, 2022Views: 5356Downloads: 5493
expected credit losses IFRS 9 regulatory capital banks loan loss provision ECL
Abstract Full Text PDF (306 KB) Full Text HTML Full Text ePUB (264 KB)
Figure of 2
Open AccessArticle
Intellectual Capital and Performance of Non-Financial Companies Quoted in Nigeria
by Bello Isiaka Dada
Journal of Finance and Accounting. 2022, 10(1), 60-68. DOI: 10.12691/jfa-10-1-8
Pub. Date: December 18, 2022Views: 3043Downloads: 3627
intellectual capital organisational performance non-financial companies profitability
Abstract Full Text PDF (265 KB) Full Text HTML Full Text ePUB (347 KB)
Manuscript template