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EdinBurg Journals & Books Publishers

Journal of Finance and Accounting

Contact information of EdinBurg Journals & Books Publishers

Web page: https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/

Serial Information

Series handle: RePEc:cxl:ojtjfa
ISSN: 2789-0201

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Content

2026, Volume 6, Issue 8

1-17 Moderating Effect of Industry Concentration on the Dividend Payout Ratio-Share Price Relationship: Evidence from the Nairobi Securities Exchange
by Abdalla Omari & Peter K. Ndichu & Simon Ondiwa Oluoch

2026, Volume 6, Issue 7

1-15 The Influence of Financial Technologies Innovations on Financial Inclusion of Commercial Banks in Nakuru County, Kenya
by Pauline Gitahi & Moses Kithinji & Barbara Namiinda
16-28 Relationship Between Corporate Governance and Financial Performance of MFIs in Kenya
by Sila Florence Ndinda & Benjamin Ombok & Phillip Adoyo
29-42 Moderating Effect of Financial Gearing on the Relationship Between Corporate Governance, Ownership Structure and Financial Performance of MFIS in Kenya
by Sila Florence Ndinda & Benjamin Ombok & Phillip Adoyo
43-56 Moderating Effect of Tax Amnesty on the Influence of Tax Systems Digitization, Taxpayer Education, and Perceived Fairness on Turnover Tax Compliance Among Micro and Small Enterprises in Machakos Town, Kenya
by Ambrose Mutisya & Moses Nyangu & Lucy Rono
57-69 Dividend Payout Ratio and Share Price Performance in Kenya: A Panel Data Analysis
by Abdalla Omari & Peter K. Ndichu & Simon Ondiwa Oluoch

2026, Volume 6, Issue 6

1-14 Influence of Budgeting Skills on the Growth of Women-Owned Enterprises in Buuri East Sub-County, Meru County, Kenya
by Rose Mukami Muriuki & Susan Kambura & Felix Chesigor
15-29 Effect of Credit Risk Management Practices on Financial Performance of Savings and Credit Cooperative Societies in Meru County, Kenya
by Faith Gatwiri Kirimi & Fredrick Mutea & Nancy Rintari
30-43 Effect of Donor Grant Funding on Financial Sustainability of Community Conservancies under the Northern Rangelands Trust in Kenya
by Samson Kinyaga & Fredrick Mutea & Nancy Rintari
44-57 Herding Behaviour and Stock Market Performance at the Nairobi Securities Exchange, Kenya
by Virginia Wanjiru Mbira & Fredrick Mutea & Nancy Rintari
58-71 Influence of Cash Flow Forecasting Practices on the Financial Performance of Three- and Four-Star Hotels in Meru County, Kenya
by Alex Mwiti & Susan Kambura & Nancy Rintari

2026, Volume 6, Issue 5

1-13 Taxation System, Legal Framework and Compliance Efficiency of Digital Taxation in Kenya: A Case of Starehe Constituency
by Nyangwara Nelson Omagwa & Nicholas Sile & Albert Abanga
14-25 Effect of Scheme Structure on Income Tax Compliance among Registered Pension Schemes in Central Business District, Nairobi County, Kenya
by Simon Kamau Waithira & Robert Odunga & John Tarus
26-37 Effect of Premiums on Financial Performance of Insurance Companies in Nairobi County, Kenya
by Clara Lepeeri & Nancy Rintari & Susan Kambura
38-51 The Effect of Income Risk Management on Financial Performance of Deposit-Taking SACCOs in Imenti North Sub-County, Kenya
by Lengojine Wini Naserian & Felix Chesigor & Susan Kambura
52-64 Effects of Budgetary Procedure on the Public Funds’ Expenditure in the Kenyan National Treasury
by Fredrick Munge Musembi & Ronald Bonuke & Japheth Kogei

2026, Volume 6, Issue 4

1-16 Procurement Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles
by Mbuba Susan Kambura & Peter Kihara & Kenneth Mugambi
17-26 Agency Banking and Stability of Commercial Banks in Kenya: The Moderating Role of Asset Quality
by Robinah Kwamboka Manuguti & Lucy Wamugo Mwangi & Salome Musau
27-39 Dividend Policy and Profitability of Firms Listed at Nairobi Securities Exchange, Kenya
by Eustace Henry Ombogo Ogero & Job Omagwa
40-51 Effect of Internal Audit Function on Financial Performance of Postbank Kenya
by Evalyne Gitonga & Jane Kibanga & Lucy Kinyua
52-66 Effect of Financial Risk on Financial Performance of Deposit-Taking Savings and Credit Cooperatives in Nairobi County, Kenya
by Clare Nabwala Wanambuko & Jane Gathigia Muriithi & Godfrey Mwamba

2026, Volume 6, Issue 3

1-12 Tax Administration Practices and Financial Performance of Small and Medium Enterprises in Nairobi Central Business District, Kenya
by Mika Kevin Omondi & Albert Abanga & Jacob Yego
13-30 The Effect of Digital Tax Payment Platforms Integration on Turnover Tax Compliance Among Manufacturing Small and Medium Enterprises in the West of Nairobi, Kenya
by Justin Musyoki Wambua
31-43 Effect of Tax Enforcement Mechanisms on Tax Compliance Level among Small and Medium Enterprises in Dagoreti North Sub-County
by Ann Waithira Wangari & Bernard Baimwera & Lucy Rono
44-55 Effect of Real Time of Tax Information on Value Added Tax Compliance among Medium Enterprises in Westlands Region- Parklands, Nairobi County, Kenya
by Oundo Rocky Wesonga & Robert Odunga & Paul Kabete
56-67 Effect of Tax Audit on Value Added Tax Compliance Among Commercial Property Owners in Central Business District, Nairobi, Kenya
by Phoebe Wangui & Bruce Ogaga & Nicholas Kibet
56-72 Financial Accountability Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles
by Mbuba Susan Kambura & Peter Kihara & Kenneth Mugambi

2026, Volume 6, Issue 2

1-17 Effect of Systems Automation on Turnover Tax Compliance Among Small and Medium Enterprises in Eldoret City, Kenya
by Kiplangat Francis Kirui & Kiplangat Francis Kirui & Tobias Olweny & Josephat Cheboi
18-28 Effect of Peer Influence on Value Added Tax Compliance Among Manufacturing Firms in Embakasi North, Nairobi, Kenya
by Rosemary K. Kithinji & Bruce Ogaga & John Taru
29-41 Effect of the Electronic Customs Risk Analysis System on Trade Facilitation among Clearing and Forwarding Companies at Malaba Border Post, Kenya
by Annsharon Karimi Riungu & Collins Kipkiyai & Daniel Kirui
42-52 Effect of Taxpayer Morale on Rental Income Tax Compliance Among Property Owners in Ruaraka Sub-County, Kenya
by Zakia Aboud & Collins Kipkiyai & Keneth Langat

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