The Financial Statement Analysis of Commercial Banks in Bahrain: A case study of Ahli United Bank

Financial sector of kingdom of Bahrain intensely supports the growth of the economy. It contributed 27% of Bahrain GDP in 2018.The wellbeing of an economy can be examined by financial performance of the bank. Financial performance is the result of its policies and operations in monetary terms. The aim of the study is to examine the financial performance of the banks in Kingdom of Bahrain- A Case study approach. For the evaluation of the performance of bank, secondary data was collected from the annual audited report of the bank for the period of 2011 to 2017. It focuses on two important indicators the profitability and liquidity. As the shareholders are in need to maximize their return on investment and the depositors need to get back their savings according to their needs focuses on liquidity. To measure the profitability, return on asset and return on equity is the variable and loan to deposit and loan to asset to evaluate the liquidity. For this ratio analysis is being used to measure as it is evident from the previous studies. The study used percentage analysis, descriptive statistics and correlation the result of the analysis portrayed that return on asset and return on equity are positively correlated and negatively correlated with loan to asset.Financial sector of kingdom of Bahrain intensely supports the growth of the economy. It contributed 27% of Bahrain GDP in 2018.The wellbeing of an economy can be examined by financial performance of the bank. Financial performance is the result of its policies and operations in monetary terms. The aim of the study is to examine the financial performance of the banks in Kingdom of Bahrain- A Case study approach. For the evaluation of the performance of bank, secondary data was collected from the annual audited report of the bank for the period of 2011 to 2017. It focuses on two important indicators the profitability and liquidity. As the shareholders are in need to maximize their return on investment and the depositors need to get back their savings according to their needs focuses on liquidity. To measure the profitability, return on asset and return on equity is the variable and loan to deposit and loan to asset to evaluate the liquidity. For this ratio analysis is being used to measure as it is evident from the previous studies. The study used percentage analysis, descriptive statistics and correlation the result of the analysis portrayed that return on asset and return on equity are positively correlated and negatively correlated with loan to asset

Factors affecting the dividend payout: Evidence from Saudi Arabia

Businesses need financing and investors need higher returns. Both are indispensable for each other. Keeping in view the above fact, the current study examined the dividend payout factors affecting the Saudi cement industry. Secondary data are used to investigate the mentioned purpose over the period from 2006 to 2020. It was noticed that cement industry has become crucial for all other industries in general and particularly to the construction industry of Saudi Arabia. The study has employed the regression examination to explore the association regarding endogenous and exogenous variables. The present study has used the dividend payout ratio as an endogenous variable, while exogenous variables are liquidity (CR), profitability (ROA), FS (Firm Size), and financial leverage. The study reported that ROA has statistical significant and positive association with depended variable i.e. (dividend disbursement ratio). ROA is an important predictor of dividend payout, while FS, LEV, and CR have reported insignificant association with the dividend payout ratio. Cement industry of Saudi Arabia and investors would benefit from the current findings

Examining the perceptions of executives regarding accounting information system (AIS). Evidence from listed companies in Saudi stock exchange (TADAWUL).

The present study was conducted to investigate the effect of accounting information system (AIS) on the firm performance of selected companies listed in Tadawul, the stock exchange of Kingdom of Saudi Arabia (KSA). Data was collected through a self-administered online questionnaire during 2022 from 180 executives working at different levels in selected companies. The sample size of the study included 51 listed companies from different sectors. Corporate governance, customer satisfaction, and profitability were the proxy variables used to determine firm performance. The relationship among the variables was subsequently tested by multiple regression. The outcomes exhibited the positive relationships among them

Role of Accounting Standards for the Future of Islamic Financial Institutions

One of the most important challenges faced by the Islamic financial Institutions (IFI’s) is ensuring that financial statements are properly presented. The IFI’s prepare financial statements under different accounting standards which results in the problem of reliability, comparability, understanding and transparency. The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) have taken a right step in developing the accounting and sharia standards for the IFI’s. Against such a backdrop, this paper analyses whether there is requirement for specific Islamic accounting standards to make financial institution’s practices compliant with the Islamic Standards. This paper also analyses the role of AAOIFI in developing the accounting, auditing and ethical standards asper the sharia principle. Keywords: AAOIFI, Accounting Standards, Financial Statement, IFI’s, Interest, Islamic Financial Institutions, Sharia Accounting DOI: 10.7176/RJFA/10-22-12 Publication date: November 30th 201

The Post-Effect of IFRS Adoption on Financial Position: An Empirical Study of Indian SMSEs

The progressive country like India, now days Small and Medium Scale Enterprises (SMSEs) are contributing a remarkable share to country’s economy. SMSEs now considered as backing up to different economic prospective such as unemployment, GDP, FDI, etc. The globalization era witness of significant growth in integration of economy and capital market of countries and every organization of these countries want to expansion internationally and to raise capital for expansion organizations are not limiting themselves only to domestic capital market and to lead in the market, there is obliged fairness in accounting angle to check, study and examine the genuine financial position of the organization itself and outsiders like investor, authorized body and so on. On this regards International Financial Reporting Standards (IFRS) playing significant part to make standardized financial statements which can acceptable both national and international. In view of objective of this study a comparative approach adopted. Date collected from annual reports of SMSEs which are enlisted in BSE for the period of 4 year. The financial ratios like current ratio, returns on asset and earnings per share ratio taken as measure of profitability, liquidity and market of company for this study. Keywords: IFRS, SMSEs, Financial position, financial reporting. DOI: 10.7176/RJFA/10-24-08 Publication date: December 31st 201

An Empirical Study of Consumer Buying Behaviour Towards Organised Retailing

The main objective of this study is to examine the consumer buying behaviour and to identify the factors involving in purchase decisions in organized retail sector. In order to establish a structure for consumer behaviour research towards organised retail, it is helpful to begin the study by taking into consideration different models and theories of consumer behaviour given by a number of authors.  Under this article the researcher tried to identify a set of dimensions in the literature which can be used to exemplify and differentiate the various viewpoints on consumer behaviour research. During 1960s the consumer behaviour emerges as a different field of research and was characterized by two different aspects, the positivist and the non-positivist. The positivist model covers the economic, behavioural, cognitive, motivational, attitudinal, qualitative and situational perspectives; these aspects are referred to as the traditional models as they occur before the development of non-positivist models.The positivist factor, which is still the dominant factor, accentuates the dominance of human cause and that there is a single, objective fact that can be exposed by science. This paradigm regards the world as a rational and ordered place with a clearly defined past, present, and future. The assumption of rationalism is therefore fundamental to the traditional perspective

Cirsoid Aneurysm of the Scalp: A case report

Cirsoid aneurysms (arteriovenous malformations [AVMs]) are Anomalous fistulous arteriovenous communications of scalp with ill-defined natural course that are rarely encountered in neurosurgery. Patients with AVM of the scalp present clinically with headache and either a small innocuous-looking subcutaneous scalp lump or a large, pulsatile mass with or without bruit, which has a propensity to massive hemorrhage. Complex vascular anatomy and interconnections and high shunt flow make their management difficult. We report a rare case of a 40-year-old man who presented with a swelling over his occipital region that progressively enlarged over the course of 6 years. Being high flow shunt surgical excision was attempted