This study perused the impact of E-banking services on customer satisfaction of selected bank customers in bank branches located in Challenge, Dugbe, Agbeni, Gbagi, Ojoo, and Secretariat districts in Ibadan metropolis. The study employed a cross-sectional survey design and convenience sampling technique. One hundred (100) bank customers were surveyed through a self-report questionnaire. Four research questions and two hypotheses were tested using Pearson correlation analysis and, t-test for independence at p≤ 0.05. The results revealed high utilization of electronic banking products (ATM (98%), internet banking (85%), electronic transfer (97%). Constraints experienced include internet network failure, bank fraud and business loss due to failed e-transactions. Customers were satisfied with e-banking due to its cashless nature, cash accessibility, saves time from bank visitation and seamless transactions. The study exhibited that customers used and were glad with e-banking products. Customers’ segmentation and more investment in e-banking infrastructure were advised for promoting electronic banking services.

The general objective of this study is to examine the relationship among financial accountability, ethical issues and organizational citizenship behaviour, in a national economic system. The null hypothesis of the study examined the inverted trajectories of the variables. The work is situated within the context of Nigeria’s national economy, which typifies a fragile economic system. We have argued in the work that the fragility of the Nigerian national economic system (which is representative of similar economies among developing nations) is a function of its input-output processes. The study essentially finds that to reverse the trend of fragility in an economic system (a national economic system) in the context of developing economies, the issues of financial accountability, ethical questions and great organizational citizenship behaviour must in their combinatory format, be elevated to the status of a national imperative. We found in the work, that ethical regeneration is antecedent to institutional reform, in the schemata of mechanisms, for reversing the tendency of fragility, in troubled economic systems, classifiable as developing or underdeveloped.

The productivity of labor and wages are two important variables in the market. Identification of the relationship between the labor and the wages can help policymakers and employers make important decisions about workers' wages. This research uses the statistical data from 1974 to 2014 in Iran to explore the effect of the total labor productivity as well as the productivity of skilled and unskilled labor on the wage level. The results of the research in the long-run indicate that, for the case of skilled and unskilled labor productivity, skilled labor productivity maintained a negative effect on the wage level and the unskilled labor productivity had a positive effect on the wage level. In addition, the total labor productivity had a positive impact on the wage level; the results also indicate that the level of education had a positive impact on the wage level and the impact of government size on the level of wage was negative and statistically insignificant.

Accounting plays a very crucial role in the management and success or failure of most organizations. As a system, automated information system records and processes data of transaction and events into useful information for use in planning, controlling and operation of businesses. Kenya is a growing economy, and the global pressure has forced it to embrace E-Governance practices. As a result, ways to improve their operations have been placed. This study aimed at establishing the effect of implementing Automated Information Systems (AIS) on the County Government’s operations. The County operations were classified in terms of transparency and record keeping as well as supervision while the AIS was operationalized in terms of the Zizi System, the County Pro System and the Integrated Financial Management Information System (IFMIS). This study employed complete enumeration survey method to collect data from all the twelve sub-counties in Kiambu, Kenya. The respondents were the IT managers, Financial Officers, and the Revenue Officers. Multiple regression was used to test the effect of AIS on the Kenya County Governments’ operation. The findings of this study indicate that implementing the Automated Information Systems had a significant positive effect on the county government’s operations.

The Taguchi’s orthogonal array is based on a mathematical model of factorial designs. This paper investigates the effects of four parameters in Probability of Default (PD) using Black-Scholes model (BSM) for call option at one period by considering asset value V, firm’s debt X, expected growth r and the volatility σ. The main aim is to determine which parameters affect mostly on PD of a firm. The experiment is based on the orthogonal array L9 in which the four parameters are varied at three levels. Finally, the ANOM is used to describe the best combination and ANOVA is implemented to measure the contribution of the given independent variables.

This study aims to investigate the effect of risk management on earnings volatility on shares of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks in Tehran Stock Exchange over the period 2009-2015. As the number of listed banks in Tehran Stock Exchange was limited, census method and multiple regressions in panel data were used to collect the data and to test the hypotheses, respectively. In this study, earnings volatility was calculated given in Dichev and Tang (2009) [Dichev, I. D., & Tang, V. W. (2009). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47(1), 160-181.]. The results indicate that the coefficient of risk management was -0.20 with Sig. = 0.002; therefore risk management maintains a negative effect on banks’ profitability volatility. In addition, stock return coefficient is 0.0053 (Sig. = 0.000) which indicates a positive effect on earnings volatility. The coefficients of dividend ratio, firm size and liquidity ratio were 0.023, 0.071 and 0.059, respectively and they have significant and positive effect on earnings volatility.

The improvement in the provision of banking services to customers enhances bank’s performance (profitability and productivity) and the amounts of dividend declared to shareholders as well as bank’s competitiveness. One means of fast tracking the service time for bank customers is through the use of self-servicing machines, such as automated teller machine (ATM). Total service cost, expected waiting time in queue, ATM utilization and percentage of customer loss are some of the performance indices that are used to evaluate the service rendered by a bank’s ATM. This study proposes a framework for evaluating the performance of ATM by integrating queuing model and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) methodology. Applicability of the framework was tested using practical data obtained from four banks in Nigeria. It was observed that the average ATM usage in the study area was less than 50%. The TOPSIS results identified Bank A as the best ranked bank. In addition, the results obtained revealed that banks with two ATM were ranked higher than banks with more than two ATM.

In service oriented industry, it is very difficult to set a standard rule to satisfy customers. As customer awareness increases on the service offered by banks, expectation from services quality increases too. Quality of a service in banking industry plays an essential role in measuring the performance of banks. Thus, the present study examines the PAKSERV model to measure customer satisfaction and customer loyalty of Islamic Banks in Palestine. A survey method was adopted where data was collected from 482 respondents through structured questionnaire. Structural equation model (SEM) was applied to check the hypothesis relationship between proposed constructs. Statistical finding revealed that PAKSERV model had significant impact on customer satisfaction and customer loyalty in Islamic banks of Palestine. Results also revealed that in cultural context PAKSERV model was the most appropriate scale and had predictive power of service quality in banking industry of Palestine. The findings of this study will be helpful for managers and policy makers to improve the service quality in Islamic banks of Palestine.

The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption). Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995) [Ohlson, J. (1995). Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

BRICS connotes five main emerging national economies: Brazil, Russia, India, China and South Africa are particularly distinguished as nations experiencing expanded market opportunities and countries discovered to be at stages of newly advanced economic development. This paper assesses the stock market development and economic growth in these BRICS nations. In doing this, quarterly time series data from 1994 to 2014 was sourced from World Bank Indicators. The Panel Generalized method based on the fixed effect estimation was employed to determine how stock market development affects the economic growth of BRICS. Diagnostic tests were conducted to ascertain the robustness and stability of the regression results after carrying out the unit root calculations. The findings reveal that stock market development exerts significant impact on the economic growth. The study further reveals that there was a positive correlation between stock market development indicators and BRICS’s economic growth. It is therefore proposed that the weaknesses of each of the BRICS member countries should be taken as policy focus and strategies necessary to strengthen them should be swiftly applied by their respective governments.