https://www.um.edu.mt/library/oar/handle/123456789/41802 2026-04-08T21:26:50Z https://www.um.edu.mt/library/oar/handle/123456789/41914 Title: Estimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standard Authors: Gokgoz, Ahmet Abstract: Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated. 2019-04-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/41913 Title: Estimating the proportion of misstated records in an audit data set using Benford’s law Authors: da Silva, Carlos Gomes; Rodrigues Carreira, Pedro Manuel Abstract: Auditors are required to provide high levels of assurance that financial statements are free of material misstatements. This paper contributes to the literature on the field of audit sampling, by proposing a procedure to estimate the proportion of misstated records in a numerical audit data set based on stratified sampling, which can also be of assistance in financial fraud detection. Stratification rules based on the expected profile of misstated records and on Benford's law are evaluated and compared through an empirical experiment. The results show that: 1) the examined stratification rules perform significantly better than a simple random sampling approach; 2) when using Benford’s law, combining it with other methods does not seem to improve the performance of the estimation. The proposed procedure can be embedded in an audit software and contribute to enhance the effectiveness of audits and fraud detection. 2019-04-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/41912 Title: Firm-specific and macroeconomic determinants of banks liquidity : empirical investigation from Ethiopian private commercial banks Authors: Assfaw, Abdu Mohammed Abstract: This study aimed to examine the firm-specific and macroeconomic variables which can affect the liquidity position of private commercial banks in Ethiopia. For the current study, secondary data were extracted from audited annual financial reports of eight purposefully selected private commercial banks covering the period of 2011-2017. The panel data was analyzed by adopting the balanced panel fixed effect regression model. The study revealed that firm (bank) specific factors namely the size of banks, loan growth and deposit are found to be significant determinants of the banks' liquidity. Moreover, macroeconomic determinants consisting of interest rate margin, national bank bills purchase, GDP and annual inflation have a significant influence on the liquidity of private commercial banks of Ethiopia. This study recommends that private commercial banks in Ethiopia should be more concerned with the macroeconomic environment in addition to the internal environment in formulating strategies to enhance their liquidity position. Despite its limitations, this study contributes to the scarce knowledge of firm-specific and macro-economic determinants of banks liquidity by giving equal attention to the long aged banks and banks that were emerged on later periods. 2019-04-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/41868 Title: Opportunity and challenges of electronic-banking system in commercial bank of Ethiopia (a case study on Gurage zone) Authors: Fetu, Abdulselam Abstract: This study is conducted with the purpose of analyzing the opportunities and challenges of electronic banking system in commercial bank of Ethiopia founds at Gurage zone. It was conducted based on data mainly collected from staff and customers of the bank through questionnaires and focused group discussion. The study identified benefits of electronic banking that a customer gets as a result of using e-banking services as well as the benefits the bank gets as a result of providing e-banking services. It also investigated the major challenges for the electronic banking services in commercial bank of Ethiopia as of infrastructural, legal and regulatory, socio-cultural, and illiteracy related challenges. To address various challenges identified on the study, the study suggests a series of measures which could be taken by government as well as commercial bank of Ethiopia. 2019-04-01T00:00:00Z