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Papers by Ismael Hussein

International Journal of Financial and Investment Studies (IJFIS)

Trade is recognized as an important vehicle of economic growth, employment creation, income gener... more Trade is recognized as an important vehicle of economic growth, employment creation, income generation, and poverty reduction. As a result, trade occupies a prominent position in the development agenda of Ethiopia. The main objective of this study is to assess factors affecting firms of profitability in the case of Chiro town traders. From a total population, 93 sample respondents were identified using a simple random sampling technique. The findings from the study conducted revealed that most trader's businesses lack finance. Credit constraints operate in a variety of ways in Chiro town where undeveloped capital forces the trader to rely on self-financing or borrowing from friends or relatives. Lack of access to long-term credit forces traders in the town to rely on high-cost, short-term finance. Poor housing poses a major challenge to the business growth of traders in Chiro town. By encouraging the development of the construction sector oriented towards low-income groups, the ...

Microfinance has a positive impact on the living standard of the poor people in particular and al... more Microfinance has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. This study aims to provide information for a better understanding of the constraints of women to access microfinance institutions (MFIs) in Ethiopia and establishes a knowledge base that helps to make a sound decision by providing information for policymakers and identifying research gaps, MFIs, and other lending institutions, and stakeholders. The study uses the literature review methods. From the findings of the study, Ethiopian Microfinance is facing different challenges in empowerment such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure and low institutional capacity.

International Journal of Financial and Investment Studies (IJFIS) , 2022

Trade is recognized as an important vehicle of economic growth, employment creation, income gener... more Trade is recognized as an important vehicle of economic growth, employment creation, income generation, and poverty reduction. As a result, trade occupies a prominent position in the development agenda of Ethiopia. The main objective of this study is to assess factors affecting firms of profitability in the case of Chiro town traders. From a total population, 93 sample respondents were identified using a simple random sampling technique. The findings from the study conducted revealed that most trader's businesses lack finance. Credit constraints operate in a variety of ways in Chiro town where undeveloped capital forces the trader to rely on self-financing or borrowing from friends or relatives. Lack of access to long-term credit forces traders in the town to rely on highcost, short-term finance. Poor housing poses a major challenge to the business growth of traders in Chiro town. By encouraging the development of the construction sector oriented towards low-income groups, the government would address the housing problems affecting the business growth of traders. Finally, based on findings the researcher recommends Trader's support program should have to be based on the identified critical factors. Major problems like lack of education, lack of working capital, and others that traders in the town face need to be addressed by prioritizing them following their severity as well as the availability of resources to run the operation. The loan repayment period for most traders was 1-2 years. The government should therefore establish friendly small loaning systems which would include low-interest rates to ensure continuity of these trader businesses.

International Journal of Finance and Banking Research

This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Docu... more This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Documentary evidence, annual reports, and accounts form the data basis of this paper. A Simple Multiple Regression Model was developed incorporating two independent variables (liquidity and shareholders fund) and one major dependent factor (loans and advances), representing the bank's financing pattern. The model was used to examine the extent to which these predictor variables explain the bank's loan and advances during the period 2006-2013. The regression results reveal that liquidity is an important factor in explaining the financing pattern of DBE in Ethiopia. However, a contrary impact has been documented concerning shareholders' funds. Based on the evident result from hypothesis one which says Liquidity does not have significant predictive power over DBE loans and advances can be conceived that the amount of loan and advances to be dished out in form of equity or credit financing by BOI is dependent solely on the availability of liquidity. The paper recommends the need for BOI and other DBE to maintain constant liquidity planning to keep abreast of societal credit needs in the form of loans and advances. In addition, the study further recommends the need for the bank to continually reduce the allocated amounts to shareholder's funds in the form of reserves to enable it to improve on developmental activities.

Research Journal of Finance and Accounting, 2020

The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence ... more The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence from selected Ethiopia Commercial Banks in Addis Abeba, Ethiopia. The main objective of the study is to examine the extent that audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The possibility of enhancing audit quality through audit firm rotation is a key method used by regulatory body. This study intended to assess the applicability of the mandatory auditor rotation concept in the Ethiopian banking sector so as to enhance and improve audit quality, from the findings of both the literature as well as the field survey, it was discovered that audit firm rotation significantly affect audit quality. It was concluded that rotation is a good solution to enhance Audit quality and also to maintain the auditor independence by decreasing the audit firm's dependence on the client. Recommendations were made based on the findings that the regulatory bodies such as National Bank of Ethiopia, Federal Auditor General should make a laws that will appreciate audit firm rotation in order to improve audit quality, also the National Bank of Ethiopia should think of possible other ways of addressing the concept of audit quality.

European journal of accounting, auditing and finance research, Mar 15, 2022

According to the findings of different authors microfinance is providing financial services to un... more According to the findings of different authors microfinance is providing financial services to unemployed and low-income individuals or groups who would have no access to formal banking services. It has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. And also Ethiopian Microfinance is facing different challenges in empowering such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure, low institutional capacity and opportunities of women in microfinance are providing startup capital, women empowerment, poverty eradication, social and political empowerment, improved saving skills and the above challenges listed should be taken consideration by government and concerned body as well as a problem-solving study must be conducted.

In Ethiopia, there has been various economic and political reforms for the last ten years which c... more In Ethiopia, there has been various economic and political reforms for the last ten years which can motivate private investors. Even though, some improvements have been registered as a result of such reforms, the performance of private sectors became low. This study conducted to evaluate the performances of private investment in regional distribution, sector contribution, and ownership structure and employment creation. The result shows that Most of private investment projects are concentrated around Addis Ababa, with manufacturing and service sectors. In Ethiopia, foreign private projects are capital incentive while Domestic private projects have higher share in employment creation. Emerging regions in the country exhibited small number of private projects as compared to other regions. Identified variables for the study includes private investment, inflation rate, abroad money supply, GDP per capital, interest rate, exchange rate, public investment, and external debt. To enhance the analysis, Econometrics model with OLS using multiple regression was applied. The result shows that GDP per-capital, and external debt have significant positive long run effect on private investment, while broad money supply and average exchange rate have negative long run effect. Broad money supply, GDP per-capital, and external debt have significant short run effect.

INTERNATIONAL JOURNAL OF RESEARCH IN ACADEMIC WORLD, 2021

This study examines the effect of corporate taxation on the financing decisions of listed compani... more This study examines the effect of corporate taxation on the financing decisions of listed companies in the Ethiopian Food and Beverage companies. Data for the study was collected from documentary sources consisting of the annual reports and accounts of the sampled companies. Being both time series and cross-sectional, Panel data methodology was adopted for data analysis, The Ordinary least squares, Fixed effects, and Random effects were used to estimate the regression model. It is found that despite the tax benefits of debt, the companies were generally lowgeared; however, corporate taxation influences their financing decisions. The findings of this study lend weight to both the pecking-order and trade-off models as a fitting description of the capital structure behavior of the companies. The study recommends that the companies should not over-rely on their retained earnings as a source of finance, but explore other external sources, particularly the use of debt to benefit from its tax advantage.

PSG Publication, 2022

Abstract The objective of this study was to evaluate the effectiveness of internal control syste... more Abstract
The objective of this study was to evaluate the effectiveness of internal control systems in the case of Arsi zone large public offices. To conduct the research, two primary data were used; the interview and Questionnaire. The copies of questionnaire were distributed to selected Woredas internal auditors, accountants and the top management of the office selected using purposive sampling. Out of 115 Questionnaire, 90 were fully responded to and used in the analysis and About 85.56% of respondents are agreed that the internal control system is poor. The result of the study showed that the internal control system of the public government office in the Arsi zone is weak concerning each component of an internal control system. The major finding behind the ineffectiveness of internal control system that requires government attention as per the study is a low level of employee awareness as to the mission and vision of their organization and inadequately risk assessment practices this paper Recommend that there is should be a framework on how the public offices at different levels can identify possible risks and strategies to control the risks occurrences and the control system's effectiveness should be evaluated against clearly established criteria and should be monitored continuously.

Journal of Marketing and Consumer Research, 2021

According to the findings of different authors microfinance is providing financial services to un... more According to the findings of different authors microfinance is providing financial services to unemployed and low-income individuals or groups who would have no access to formal banking services. It has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. And also Ethiopian Microfinance is facing different challenges in empowering such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure, low institutional capacity and opportunities of women in microfinance are providing startup capital, women empowerment, poverty eradication, social and political empowerment, improved saving skills and the above challenges listed should be taken consideration by government and concerned body as well as a problem-solving study must be conducted.

To design a suitable marketing strategy to keep existing customers and for attracting new ones, c... more To design a suitable marketing strategy to keep existing customers and for attracting new ones, commercial banks need to identify the criteria on which customers determine their bank choice decision. Hence, the purpose of this study is to examine the significance of bank selection criteria and how customers rank the factors based on their importance level to prioritize banks and banking services. It also intends to present an analysis of gender differences on the relative importance of choice criteria in respect of selecting a bank and to bring about the opinion of customers on any extra services needed to be offered by banks. Both quantitative and qualitative methodologies are used, Based on responses given by 201 customers in Addis Ababa city from different occupations (students, employees, and businessmen), is employed in the analysis. A nonprobability convenience sampling was also used. The finding from this study reveals that there are two most important bank selection criteria for customers are "convenience" and "service provision" for the entire customers while it is "bank's image" is the second most important factor for male customers. On the other hand, the least two important factors of bank selection for customers are "financial benefits/ technology", "reputation" and "promotion strategy" and "attractiveness" for female customers. Finally, it is recommended that hierarchical information integration is a potentially useful method for bank managers to study complex decision-making problems such as bank choice.

Journal of Marketing and Consumer Research www.iiste.org ISSN 2422-8451 An International Peer-reviewed Journal Vol.83, 2021 , 2021

To design a suitable marketing strategy to keep existing customers and for attracting new ones, c... more To design a suitable marketing strategy to keep existing customers and for attracting new ones, commercial banks need to identify the criteria on which customers determine their bank choice decision. Hence, the purpose of this study is to examine the significance of bank selection criteria and how customers rank the factors based on their importance level to prioritize banks and banking services. It also intends to present an analysis of gender differences on the relative importance of choice criteria in respect of selecting a bank and to bring about the opinion of customers on any extra services needed to be offered by banks. Both quantitative and qualitative methodologies are used, Based on responses given by 201 customers in Addis Ababa city from different occupations (students, employees, and businessmen), is employed in the analysis. A non-probability convenience sampling was also used. The finding from this study reveals that there are two most important bank selection criteria for customers are "convenience" and "service provision" for the entire customers while it is "bank's image" is the second most important factor for male customers. On the other hand, the least two important factors of bank selection for customers are "financial benefits/ technology", "reputation" and "promotion strategy" and "attractiveness" for female customers. Finally, it is recommended that hierarchical information integration is a potentially useful method for bank managers to study complex decision-making problems such as bank choice.

International Journal of Finance and Banking Research, 2022

This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Docu... more This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Documentary evidence, annual reports, and accounts form the data basis of this paper. A Simple Multiple Regression Model was developed incorporating two independent variables (liquidity and shareholders fund) and one major dependent factor (loans and advances), representing the bank's financing pattern. The model was used to examine the extent to which these predictor variables explain the bank's loan and advances during the period 2006-2013. The regression results reveal that liquidity is an important factor in explaining the financing pattern of DBE in Ethiopia. However, a contrary impact has been documented concerning shareholders' funds. Based on the evident result from hypothesis one which says Liquidity does not have significant predictive power over DBE loans and advances can be conceived that the amount of loan and advances to be dished out in form of equity or credit financing by BOI is dependent solely on the availability of liquidity. The paper recommends the need for BOI and other DBE to maintain constant liquidity planning to keep abreast of societal credit needs in the form of loans and advances. In addition, the study further recommends the need for the bank to continually reduce the allocated amounts to shareholder's funds in the form of reserves to enable it to improve on developmental activities.

The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence ... more The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence from selected Ethiopia Commercial Banks in Addis Abeba, Ethiopia. The main objective of the study is to examine the extent that audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The possibility of enhancing audit quality through audit firm rotation is a key method used by regulatory body. This study intended to assess the applicability of the mandatory auditor rotation concept in the Ethiopian banking sector so as to enhance and improve audit quality, from the findings of both the literature as well as the field survey, it was discovered that audit firm rotation significantly affect audit quality. It was concluded that rotation is a good solution to enhance Audit quality and also to maintain the auditor independence by decreasing the audit firm's dependence on the client. Recommendations were made based on the findings that the regulatory bodies such as National Bank of Ethiopia, Federal Auditor General should make a laws that will appreciate audit firm rotation in order to improve audit quality, also the National Bank of Ethiopia should think of possible other ways of addressing the concept of audit quality.

on the audit practices and effectiveness area

Thesis Chapters by Ismael Hussein

Ismaeel Hussein Malela, 2019

Rural Women Entrepreneurship and their financial independence in case of Keffa zone ,south west E... more Rural Women Entrepreneurship and their financial independence in case of Keffa zone ,south west Ethiopia

Teaching Documents by Ismael Hussein

International Journal of Financial and Investment Studies (IJFIS)

Trade is recognized as an important vehicle of economic growth, employment creation, income gener... more Trade is recognized as an important vehicle of economic growth, employment creation, income generation, and poverty reduction. As a result, trade occupies a prominent position in the development agenda of Ethiopia. The main objective of this study is to assess factors affecting firms of profitability in the case of Chiro town traders. From a total population, 93 sample respondents were identified using a simple random sampling technique. The findings from the study conducted revealed that most trader's businesses lack finance. Credit constraints operate in a variety of ways in Chiro town where undeveloped capital forces the trader to rely on self-financing or borrowing from friends or relatives. Lack of access to long-term credit forces traders in the town to rely on high-cost, short-term finance. Poor housing poses a major challenge to the business growth of traders in Chiro town. By encouraging the development of the construction sector oriented towards low-income groups, the ...

Microfinance has a positive impact on the living standard of the poor people in particular and al... more Microfinance has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. This study aims to provide information for a better understanding of the constraints of women to access microfinance institutions (MFIs) in Ethiopia and establishes a knowledge base that helps to make a sound decision by providing information for policymakers and identifying research gaps, MFIs, and other lending institutions, and stakeholders. The study uses the literature review methods. From the findings of the study, Ethiopian Microfinance is facing different challenges in empowerment such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure and low institutional capacity.

International Journal of Financial and Investment Studies (IJFIS) , 2022

Trade is recognized as an important vehicle of economic growth, employment creation, income gener... more Trade is recognized as an important vehicle of economic growth, employment creation, income generation, and poverty reduction. As a result, trade occupies a prominent position in the development agenda of Ethiopia. The main objective of this study is to assess factors affecting firms of profitability in the case of Chiro town traders. From a total population, 93 sample respondents were identified using a simple random sampling technique. The findings from the study conducted revealed that most trader's businesses lack finance. Credit constraints operate in a variety of ways in Chiro town where undeveloped capital forces the trader to rely on self-financing or borrowing from friends or relatives. Lack of access to long-term credit forces traders in the town to rely on highcost, short-term finance. Poor housing poses a major challenge to the business growth of traders in Chiro town. By encouraging the development of the construction sector oriented towards low-income groups, the government would address the housing problems affecting the business growth of traders. Finally, based on findings the researcher recommends Trader's support program should have to be based on the identified critical factors. Major problems like lack of education, lack of working capital, and others that traders in the town face need to be addressed by prioritizing them following their severity as well as the availability of resources to run the operation. The loan repayment period for most traders was 1-2 years. The government should therefore establish friendly small loaning systems which would include low-interest rates to ensure continuity of these trader businesses.

International Journal of Finance and Banking Research

This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Docu... more This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Documentary evidence, annual reports, and accounts form the data basis of this paper. A Simple Multiple Regression Model was developed incorporating two independent variables (liquidity and shareholders fund) and one major dependent factor (loans and advances), representing the bank's financing pattern. The model was used to examine the extent to which these predictor variables explain the bank's loan and advances during the period 2006-2013. The regression results reveal that liquidity is an important factor in explaining the financing pattern of DBE in Ethiopia. However, a contrary impact has been documented concerning shareholders' funds. Based on the evident result from hypothesis one which says Liquidity does not have significant predictive power over DBE loans and advances can be conceived that the amount of loan and advances to be dished out in form of equity or credit financing by BOI is dependent solely on the availability of liquidity. The paper recommends the need for BOI and other DBE to maintain constant liquidity planning to keep abreast of societal credit needs in the form of loans and advances. In addition, the study further recommends the need for the bank to continually reduce the allocated amounts to shareholder's funds in the form of reserves to enable it to improve on developmental activities.

Research Journal of Finance and Accounting, 2020

The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence ... more The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence from selected Ethiopia Commercial Banks in Addis Abeba, Ethiopia. The main objective of the study is to examine the extent that audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The possibility of enhancing audit quality through audit firm rotation is a key method used by regulatory body. This study intended to assess the applicability of the mandatory auditor rotation concept in the Ethiopian banking sector so as to enhance and improve audit quality, from the findings of both the literature as well as the field survey, it was discovered that audit firm rotation significantly affect audit quality. It was concluded that rotation is a good solution to enhance Audit quality and also to maintain the auditor independence by decreasing the audit firm's dependence on the client. Recommendations were made based on the findings that the regulatory bodies such as National Bank of Ethiopia, Federal Auditor General should make a laws that will appreciate audit firm rotation in order to improve audit quality, also the National Bank of Ethiopia should think of possible other ways of addressing the concept of audit quality.

European journal of accounting, auditing and finance research, Mar 15, 2022

According to the findings of different authors microfinance is providing financial services to un... more According to the findings of different authors microfinance is providing financial services to unemployed and low-income individuals or groups who would have no access to formal banking services. It has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. And also Ethiopian Microfinance is facing different challenges in empowering such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure, low institutional capacity and opportunities of women in microfinance are providing startup capital, women empowerment, poverty eradication, social and political empowerment, improved saving skills and the above challenges listed should be taken consideration by government and concerned body as well as a problem-solving study must be conducted.

In Ethiopia, there has been various economic and political reforms for the last ten years which c... more In Ethiopia, there has been various economic and political reforms for the last ten years which can motivate private investors. Even though, some improvements have been registered as a result of such reforms, the performance of private sectors became low. This study conducted to evaluate the performances of private investment in regional distribution, sector contribution, and ownership structure and employment creation. The result shows that Most of private investment projects are concentrated around Addis Ababa, with manufacturing and service sectors. In Ethiopia, foreign private projects are capital incentive while Domestic private projects have higher share in employment creation. Emerging regions in the country exhibited small number of private projects as compared to other regions. Identified variables for the study includes private investment, inflation rate, abroad money supply, GDP per capital, interest rate, exchange rate, public investment, and external debt. To enhance the analysis, Econometrics model with OLS using multiple regression was applied. The result shows that GDP per-capital, and external debt have significant positive long run effect on private investment, while broad money supply and average exchange rate have negative long run effect. Broad money supply, GDP per-capital, and external debt have significant short run effect.

INTERNATIONAL JOURNAL OF RESEARCH IN ACADEMIC WORLD, 2021

This study examines the effect of corporate taxation on the financing decisions of listed compani... more This study examines the effect of corporate taxation on the financing decisions of listed companies in the Ethiopian Food and Beverage companies. Data for the study was collected from documentary sources consisting of the annual reports and accounts of the sampled companies. Being both time series and cross-sectional, Panel data methodology was adopted for data analysis, The Ordinary least squares, Fixed effects, and Random effects were used to estimate the regression model. It is found that despite the tax benefits of debt, the companies were generally lowgeared; however, corporate taxation influences their financing decisions. The findings of this study lend weight to both the pecking-order and trade-off models as a fitting description of the capital structure behavior of the companies. The study recommends that the companies should not over-rely on their retained earnings as a source of finance, but explore other external sources, particularly the use of debt to benefit from its tax advantage.

PSG Publication, 2022

Abstract The objective of this study was to evaluate the effectiveness of internal control syste... more Abstract
The objective of this study was to evaluate the effectiveness of internal control systems in the case of Arsi zone large public offices. To conduct the research, two primary data were used; the interview and Questionnaire. The copies of questionnaire were distributed to selected Woredas internal auditors, accountants and the top management of the office selected using purposive sampling. Out of 115 Questionnaire, 90 were fully responded to and used in the analysis and About 85.56% of respondents are agreed that the internal control system is poor. The result of the study showed that the internal control system of the public government office in the Arsi zone is weak concerning each component of an internal control system. The major finding behind the ineffectiveness of internal control system that requires government attention as per the study is a low level of employee awareness as to the mission and vision of their organization and inadequately risk assessment practices this paper Recommend that there is should be a framework on how the public offices at different levels can identify possible risks and strategies to control the risks occurrences and the control system's effectiveness should be evaluated against clearly established criteria and should be monitored continuously.

Journal of Marketing and Consumer Research, 2021

According to the findings of different authors microfinance is providing financial services to un... more According to the findings of different authors microfinance is providing financial services to unemployed and low-income individuals or groups who would have no access to formal banking services. It has a positive impact on the living standard of the poor people in particular and alleviates poverty in their households in general. It is not only undermining poverty in the city but also empowering women through surviving and making their life prosperous with dignity and self-reliance by providing financial services. And also Ethiopian Microfinance is facing different challenges in empowering such as lack of collateral assets, lack of information, work burden, production failures, verbal abuse, lack of infrastructure, low institutional capacity and opportunities of women in microfinance are providing startup capital, women empowerment, poverty eradication, social and political empowerment, improved saving skills and the above challenges listed should be taken consideration by government and concerned body as well as a problem-solving study must be conducted.

To design a suitable marketing strategy to keep existing customers and for attracting new ones, c... more To design a suitable marketing strategy to keep existing customers and for attracting new ones, commercial banks need to identify the criteria on which customers determine their bank choice decision. Hence, the purpose of this study is to examine the significance of bank selection criteria and how customers rank the factors based on their importance level to prioritize banks and banking services. It also intends to present an analysis of gender differences on the relative importance of choice criteria in respect of selecting a bank and to bring about the opinion of customers on any extra services needed to be offered by banks. Both quantitative and qualitative methodologies are used, Based on responses given by 201 customers in Addis Ababa city from different occupations (students, employees, and businessmen), is employed in the analysis. A nonprobability convenience sampling was also used. The finding from this study reveals that there are two most important bank selection criteria for customers are "convenience" and "service provision" for the entire customers while it is "bank's image" is the second most important factor for male customers. On the other hand, the least two important factors of bank selection for customers are "financial benefits/ technology", "reputation" and "promotion strategy" and "attractiveness" for female customers. Finally, it is recommended that hierarchical information integration is a potentially useful method for bank managers to study complex decision-making problems such as bank choice.

Journal of Marketing and Consumer Research www.iiste.org ISSN 2422-8451 An International Peer-reviewed Journal Vol.83, 2021 , 2021

To design a suitable marketing strategy to keep existing customers and for attracting new ones, c... more To design a suitable marketing strategy to keep existing customers and for attracting new ones, commercial banks need to identify the criteria on which customers determine their bank choice decision. Hence, the purpose of this study is to examine the significance of bank selection criteria and how customers rank the factors based on their importance level to prioritize banks and banking services. It also intends to present an analysis of gender differences on the relative importance of choice criteria in respect of selecting a bank and to bring about the opinion of customers on any extra services needed to be offered by banks. Both quantitative and qualitative methodologies are used, Based on responses given by 201 customers in Addis Ababa city from different occupations (students, employees, and businessmen), is employed in the analysis. A non-probability convenience sampling was also used. The finding from this study reveals that there are two most important bank selection criteria for customers are "convenience" and "service provision" for the entire customers while it is "bank's image" is the second most important factor for male customers. On the other hand, the least two important factors of bank selection for customers are "financial benefits/ technology", "reputation" and "promotion strategy" and "attractiveness" for female customers. Finally, it is recommended that hierarchical information integration is a potentially useful method for bank managers to study complex decision-making problems such as bank choice.

International Journal of Finance and Banking Research, 2022

This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Docu... more This study model over view the financing pattern of the Development Bank of Ethiopia ((DBE), Documentary evidence, annual reports, and accounts form the data basis of this paper. A Simple Multiple Regression Model was developed incorporating two independent variables (liquidity and shareholders fund) and one major dependent factor (loans and advances), representing the bank's financing pattern. The model was used to examine the extent to which these predictor variables explain the bank's loan and advances during the period 2006-2013. The regression results reveal that liquidity is an important factor in explaining the financing pattern of DBE in Ethiopia. However, a contrary impact has been documented concerning shareholders' funds. Based on the evident result from hypothesis one which says Liquidity does not have significant predictive power over DBE loans and advances can be conceived that the amount of loan and advances to be dished out in form of equity or credit financing by BOI is dependent solely on the availability of liquidity. The paper recommends the need for BOI and other DBE to maintain constant liquidity planning to keep abreast of societal credit needs in the form of loans and advances. In addition, the study further recommends the need for the bank to continually reduce the allocated amounts to shareholder's funds in the form of reserves to enable it to improve on developmental activities.

The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence ... more The purpose of this study is to examine the Audit Firm Rotation and Audit Quality using Evidence from selected Ethiopia Commercial Banks in Addis Abeba, Ethiopia. The main objective of the study is to examine the extent that audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The possibility of enhancing audit quality through audit firm rotation is a key method used by regulatory body. This study intended to assess the applicability of the mandatory auditor rotation concept in the Ethiopian banking sector so as to enhance and improve audit quality, from the findings of both the literature as well as the field survey, it was discovered that audit firm rotation significantly affect audit quality. It was concluded that rotation is a good solution to enhance Audit quality and also to maintain the auditor independence by decreasing the audit firm's dependence on the client. Recommendations were made based on the findings that the regulatory bodies such as National Bank of Ethiopia, Federal Auditor General should make a laws that will appreciate audit firm rotation in order to improve audit quality, also the National Bank of Ethiopia should think of possible other ways of addressing the concept of audit quality.

on the audit practices and effectiveness area

Ismaeel Hussein Malela, 2019

Rural Women Entrepreneurship and their financial independence in case of Keffa zone ,south west E... more Rural Women Entrepreneurship and their financial independence in case of Keffa zone ,south west Ethiopia