Published Vol. 12 No. 3

volume 12, Issue 3

Study on the Implementation and Future Scope of Green Financing in Indian Banking System

The goal of our research is to identify significant characteristics of green finance and research gaps based on a thorough review of the literature. The content analysis approach is used in this study, which evaluates and summarises key past studies in the topic of green finance. This study evaluates existing research on green finance in the banking industry, with an emphasis on green financing and sustainable development. The period of study the is from August 2022 - January 2023. The sample for study includes 125 respondents. The outcomes of this study shed light on critical aspects of green finance. Green securities, green investments, climate financing, green insurance, green credit, green bonds, and green infrastructure are the key green finance products.

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The Effect of Tax Avoidance, Debt to Equity Ratio, and Managerial Ownership on Firm Value

This research aims to determine the effect of Tax Avoidance, Debt To Equity Ratio, and Managerial Ownership on Firm Value. The objects in this study are Manufacturing Companies in the Food and Beverage Sub Sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research was conducted on 14 sample companies using a quantitative approach. The analysis test carried out in this study was a multiple linear regression analysis test using SPSS 25 software. The results to this research show that Tax Avoidance has a significant effect on company value, Debt To Equity Ratio has no effect on company value, and Managerial Ownership has no effect on Company Value.

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Effects of Computerized Accounting Procedures on the Quality of Financial Reporting of Crop Boards in Kilimanjaro

In today's technological world, the use of computerized accounting procedures has become increasingly prevalent across various organizations. Computerized accounting procedures have been employed by organizations for financial record keeping and reporting. Financial reports are an essential source of information needed for different decision makers and other stakeholders. Therefore, this study aimed to establish the effects of computerised accounting procedures on the quality of financial reporting of crop boards in Kilimanjaro region, Tanzania. The study was grounded by Resource-Based View (RBV) developed by Barney in the 1990s. The study applied a descriptive research design under quantitative research approach. Eight (8) crop boards in Moshi Municipality were targeted comprising of Forty (40) staff dealing with accounting and finance. Sample size was obtained through Sample Size Calculation for Finite Population. Data was collected through questionnaires.

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