Journal of Finance and Business Studies (JFBS)


ISSN

: 3057-3076

EISSN

: 2591-6904

EMAIL

: jfbs@ifm.ac.tz

CREATED

: 2025-02-12 09:54:55


The Journal of Finance and Business Studies (JFBS) is an international bi-annual publication of the Institute of Finance Management (IFM). JFBS focuses on the dynamic interplay between financial practices, business operations, and market environments, making it applicable to both local and global contexts. JFBS publishes a wide range of scholarly articles that encompass various subjects, including, but not limited to,banking and financial systems,investment and market analysis, insurance and risk management, social protection, business development, and actuarial science and quantitative finance.

JFBS
Journal of Finance and Business Studies (JFBS) : Volume 1, Issue 1
Growth of Public Expenditure and Gross Domestic Product (GDP) of Tanzania
Richard F. Kiangi,
The paper examines the interrelations between public expenditure and GDP using regression modelling, with data covering the period from 1966 to 2012. Augmented Dickey-Fuller and Phillips-Perron tests were conducted to determine if the time series of...
2024-08-21
PDF (1.57 MB)

DOWNLOADS
1950
The Effect of Framework Economic Partnership Agreement on East Africa Community Countries’ Trade with the European Union
Zawadi Ally,
Economic Partnership Agreements (EPAs) are trade and development agreements between the European Union (EU) and African, Caribbean and Pacific (ACP) countries. The main objective of EPAs is to promote trade and sustainable development among the regio...
2024-08-21
PDF (0.89 MB)

DOWNLOADS
2435
Determinants of Auditor Switching in Private Failing Firms: Evidence from the UK
Shufaa M. Al-beity,
This paper aims to examine the determinants of auditor switching among the UK failing firms three years prior to failure. The determinants examined are auditor quality (competence) and independence (auditor size, opinion and fees), corporate governan...
2024-08-21
PDF (1.01 MB)

DOWNLOADS
1912
Value Relevance of Accounting Information in India Capital Market Post-1991 Reforms
Gregory D. Lyimo,
This study examines the value relevance of Indian Generally Accepted Accounting Principles (GAAPs) after introducing profound financial reporting and firm governance reforms in India. Specifically, it scrutinises the association between share prices...
2024-08-21
PDF (1.1 MB)

DOWNLOADS
1908
The Role of Current Cash Flows and Earnings in Predicting Future Cash Flows in Indian Capital Markets
Gregory D. Lyimo,
This study examines the ability of current cash flows and earnings to predict future cash flows in the Indian stock market. A total of 14,739 firm-year observations from non-financial firms listed on the Bombay Stock Exchange (BSE) from 2002 to 2014...
2024-08-21
PDF (1.32 MB)

DOWNLOADS
1901
A Comparative Analysis of Export-Led Growth and Growth-Led Export in Tanzanian Economy: A Time Series Analysis
John K. Nasania,
This study investigates whether the export-led growth or growth-led export business strategy is suitable in the Tanzanian economy from 1970 to 2013. The research aims to check if the export-led growth (ELG) and growth-led export (GLE) doctrines are a...
2024-08-21
PDF (1.03 MB)

DOWNLOADS
1916
The Sensitivity of Tanzanian Private Investment to Interest and Exchange Rates
Ramadhani K. Mndeme,
This study examines the impact of interest and exchange rate volatility on private investment in Tanzania. The role of interest and exchange rates in the economy has been discussed. Interest and exchange rate volatility is known to have a signific...
2024-08-21
PDF (1.28 MB)

DOWNLOADS
1914
Board Structure and Risk-Taking in Extractive Industry
Paul R. Kato,
This paper investigates the relationship between board structure and firm risk-taking in eight extractive firms listed in Nairobi Securities Exchange. The study uses five years of balanced panel data and fixed effects estimator design to examine th...
2024-08-21
PDF (0.93 MB)

DOWNLOADS
2393
Contacts

P.O Box 3918, 5 Shaaban Robert Street

11101 Dar es salaam

+255 22 2112931-4

Fax : +255 22 2112935

rector@ifm.ac.tz

Quick Links
Frequently Asked Questions
Research Areas
Related Links
© 2025 The Institute of Finance Management. All rights reserved.