https://www.sciedu.ca/journal/index.php/ijfr/issue/feedInternational Journal of Financial Research2024-02-06T00:19:15-08:00Gina Perryijfr@sciedupress.comOpen Journal Systems<img style="float: right; padding-left: 20px; padding-right: 20px;" src="/journal/public/site/images/ijfr/IJFR.jpg" alt="" width="300" /><p class="MsoNormal" style="margin: 0in 0in 0pt; line-height: 140%; text-align: left; mso-pagination: widow-orphan;"><em><strong>International Journal of Financial Research</strong></em> (ISSN: 1923-4023; E-ISSN: 1923-4031) is an open-access and peer-reviewed journal published by Sciedu Press in Canada. This journal is published <strong>quarterly</strong> (<strong>January, April, July</strong> and <strong>October</strong>) in both print and online versions. All publications are open access in full text and free to download.</p><p class="MsoNormal" style="margin: 0in 0in 0pt; line-height: 140%; text-align: left; mso-pagination: widow-orphan;"><br />This journal publishes original and leading research across all the major fields of accounting, finance and economics, ranging from institutional & corporate finance, accounting, insurance & risk management, monetary banking, stock exchange, to business economics, development economics, capital markets and more.</p><p class="MsoNormal" style="margin: 0in 0in 0pt; line-height: 140%; text-align: left; mso-pagination: widow-orphan;"> </p><p class="MsoNormal" style="margin: 0in 0in 0pt; line-height: 140%; text-align: left; mso-pagination: widow-orphan;">This journal accepts article submissions <strong><a href="/journal/index.php/ijfr/about/submissions#onlineSubmissions">online</a></strong> or by <strong><a href="mailto:ijfr@sciedupress.com">e-mail</a></strong> (ijfr@sciedupress.com).</p><p class="MsoNormal" style="margin: 0in 0in 0pt; 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line-height: 140%; text-align: left; mso-pagination: widow-orphan;"><strong><a href="http://www.zbw.eu/en/"><strong>ZBW – German National Library of Economics</strong></a></strong></p><p class="MsoNormal" style="margin: 0in 0in 0pt; line-height: 140%; text-align: left; mso-pagination: widow-orphan;"><strong><br /></strong></p>https://www.sciedu.ca/journal/index.php/ijfr/article/view/25003Forecasting and Cross-Correlation of Series on the Waste Generation, Population, GDP and Household Consumption Expenditures in Jordan2024-02-06T00:17:25-08:00Omar Alhanaqtahomarhanaqtah@yahoo.com<p>The household waste is the biggest contributor to the total municipal solid waste generation. The main objective of the research is to discover the Jordanian economy in four dimensions: the household waste generation, the number of population, the gross domestic product (GDP) at purchasers’ prices, and the household final consumption expenditures. In the focus of interest are (1) finding adequate time series models for forecasting of the number of population, the GDP at purchasers’ prices, the household final consumption expenditures, and the household waste generation; (2) the cross-correlation between the household waste generation variable and other variables – population, GDP and household final consumption expenditures. The analysis of cross-correlation functions has revealed that pairs of series (waste/gdp, waste/consumption, waste/population) move in one direction with no shift in time of one series to the other. The relationship in every pair of series is significant. It is expected that in the short-run, ceteris paribus, with the growth of the population numbers, GDP and/or household consumption expenditures, the level of household waste generation in the country will also grow in a close relationship. Appropriate ARIMA models have been proposed to use for the short-run forecastsing of time series. The research outcomes are useful for policy makers to realize the scale of the household waste problem and to optimize capital expenditures into the waste management system of Jordan.</p>2024-01-12T17:41:01-08:00Copyright (c) 2024 Omar Jraid Mustafa Alhanaqtahhttps://www.sciedu.ca/journal/index.php/ijfr/article/view/25169Are The Sudanese Banks Financially Sound?2024-02-06T00:17:25-08:00Nawal Hussein Abbas Elhusseinnawalelhussein80@gmail.comAhmed Ali Eldawahanawalelhussein80@gmail.com<p>This study attempts to investigate whether the banks operating in Sudan are solvent and financially sound as well as to examine whether there are roots for a banking panic. The research is also intended to determine whether there are candidate bankrupt banks. The study employs quantitative and qualitative research methods and utilizes both secondary and primary data and covers the eight-year period 2013-2020. The annual audited financial reports of banks published for the period under study represent the source of the secondary data and the primary data is collected through questionnaires distributed to depositors. The sample comprises 30 banks out of a total population of 37 banks. Also, responses from 416 participants in the questionnaire are considered for constructing the depositors’ confidence index. To test the hypotheses a number of quantitative models, namely, univariate financial ratios models, Ahmed (2003) Z-score model, Altman (2002) emergent markets Z-score model, and depositor’s confidence index (DCI) model are utilized. The statistical results of three out of the four models, namely, the univariate financial ratios model, Ahmed (2003) Z-score model, and depositor’s confidence index, document that banks operating in Sudan are financially unsound and financially distressed and none of those banks is thoroughly healthy. However, the results of EM Z-score model show that banks operating in Sudan can be categorized as healthy and financially sound and that there are no roots for a banking panic in the country.</p>2024-02-03T21:07:11-08:00Copyright (c) 2024 Nawal Hussein Abbas Elhusseinhttps://www.sciedu.ca/journal/index.php/ijfr/article/view/25268The Relationship Between Corporate Governance and Earnings Management: Evidence From Bangladesh2024-02-06T00:19:15-08:00Md Helal Uddinhelalais@iiuc.ac.bd<span lang="EN-US">The main purpose of the research is to evaluate the effects of corporate governance on earnings management. The study is mainly based on secondary data, which was collected from the annual reports of non-financial organizations of Bangladesh from 2011-2021. The dependent variable of the study is earnings management, which was calculated based on accrual and real earnings management. The independent variable is the corporate governance index. The study uses the OLS regression technique to get empirical evidence. Empirical research demonstrates that corporate governance mechanisms have a substantial adverse effect on earnings management. The board-diversity index has a positive impact on accrual earnings management, whereas the audit committee index has a negative impact on it. The influence of the corporate governance index is more on discretionary accruals than real earnings manipulation. This study provides novel perspectives to the current body of knowledge on corporate governance and earnings management research.</span>2024-01-13T00:00:00-08:00Copyright (c) 2024 Md Helal Uddin