Stock Market Price and Its Determinants: A Case Study of Nigerian Banks

Financial firms in a country make a substantial fraction of its equity market. The present study is aimed at examining the factors that influence stock prices with reference to Nigerian banks. Twelve commercial banks in Nigeria are considered for this study for 2012 and 2013. Using linear regression model and partial correlation, the results indicate that for both years considered, net asset value per share and price-book value ratio are strongly correlated with stock market price, and are having significant influence on the stock price. However, dividend per share and price-earnings ratio are significant in 2013, but insignificant in 2012

M-Banking: Perspective in Indian Business

Mobile banking in India is gaining more and more popularity in the present scenario. India is occupying the position of second largest mobile market in the world after China. The major finding of the study is that the future of mobile banking in India will be bright and certainly be more helpful in the development of banking sector. Our country is having vast access of mobile phone services as compared to developed European countries. In the year 2013 22.51 million people were using these services. The objective of the anytime banking can easily be obtained by mobile banking

Organization Development Intervention Towards Effective and Efficient Performance of the Presbyterian University of East Africa (Puea) Kikuyu Campus, Kenya East Africa

This study was on Organization development interventions on the effectiveness and efficiency as a means of increased performance of an organization the case of Presbyterian University of East Africa (PUEA). The research was both descriptive and comparative in nature done in four phases: Assessment of the Organization, OD Interventions, Monitoring and implementation and finally evaluation of the identified problems. The pre and post intervention data was collected from 25 staff who was involved in the study through administering of a 35 questions questionnaire, observation and interviews on specific people. The focus was on VMGS, Structure, Process, People and Technology. The t-test and p-value analysis showed a significance change leading to the rejection of the null hypothesis. The study concluded that the Intervention activities brought about the effective and efficient performance at PUEA. Further, it is an indicator that with the full implementation of the strategic plan, PUEA would achieve optimum performance. Based on the outcome and for continuity and sustainability, the study recommends that all the organizational development intervention activities done in the VMGS, Structure, Process, People and Technology should be institutionalized in the organization practices for increased performance

Empirical Analysis of Ethics Integration and Online Learning in Auditing Course on Ethical Decision Making: Further Evidence from Indonesia

Whether ethics should be taught and how it should be taught has been questioned by accounting professionals, researchers, and teachers. This experimental study attempts to answer the question and gives further evidence of the beneficial impact of teaching ethics. Participants are sixty students of professional accounting program in the first semester. Ethical decision making was measured using multidimensional ethical scale (MES) that has been used to measure attitudes related to justice, relativism, egoism, contractualism, and utility. MES also allows participants to provide explanation for their moral orientation in making decision. We also construct a ratio scale of participants’ confidence to measure ethical decision making. The scales are from 10 to 100 percent to answer question whether they believe that decision made was an ethical decision. Using 2x2 factorial experimentaldesign and analysis of variance, this study proved that interaction of ethics integration and learning method of online technology has positive impact on participants’ moral orientation. On the contrary, participants’ confidence level in making ethical decision is not related to ethics integration, but influenced by ethics integration and learning methods. These results indicate that ethics teaching can influence character and ability of participants’ moral orientation, but when making ethical decision, their confidence level in making ethical decision depend on circumstances faced