Accountancy
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Item Role of Micro Finance on Financial Performance of Small and Medium Enterprises: A Case of Gulmi District(2024) Puri, Prakash; Rita MaskeyThe main goal of this study was to evaluate the impact of microfinance on the financial performance of small and medium-sized businesses in the Gulmi District. Other main goals included looking at the effects of savings, loan, and financial training and advisory services offered by microfinance on small and medium-sized business financial performance. The demographic for data collection in this study was small and medium sized businesses that operate within the Gulmi district and rely on microfinance institutions for services. 385 businesses in the Gulmi district that used microfinance services for their operations were chosen as the sample size. For the aim of the study, convenience sampling was employed. To collect data about the study's objectives, a structured questionnaire was created. To gather main data, multiple choice, rating scale, Likert scale, and additional demographic questions were included in the questionnaires. Lean six sigma, financial growth, and microfinance credit theories served as the foundation for this investigation. According to the report, the financial success of SMEs is positively correlated with loan, savings, and training and consulting services. In particular, the study found a very substantial positive correlation between the financial success of SMEs in the Gulmi district and Loan services. The study concluded that while microfinance services have a favorable impact on SMEs' financial performance, the adoption of these services by SMEs in the Gulmi district is still low. According to the paper, surveys should be carried out by microfinance institutions that provide services to small and medium-sized businesses (SMEs) in order to learn more about their needs and the obstacles they encounter when trying to obtain microfinance services. The results of the survey may be used to customize services to meet the unique needs of SMEs. Small and medium-sized firms can improve their financial performance with the help of microfinance. By raising awareness of funding possibilities and enhancing enterprises, this study seeks to allay worries over self-employment activities.Item Role and effectiveness of self assesment of income tax in nepal(2013) Pandey, Rishi Ram; Dinesh Man MalegoNot availableItem A study on taxpayers level of satisfaction on value added tax in nepal ( A case study on Butwal Municipality)(2014) Acharya, Baburam; Lalit Man ShresthaNot availableItem Accounting practices in nepalese commercial bank(2011) Bhandari, Khadananda; Prakash Sing PradhanNot availableItem Management accounting practices of public sector financial organization in nepal(2014) Timilsina, Chandra Kala; Narayan UpadhayayaNot availableItem Management accounting practices of finance company in nepal(2014) Kafle, Dilli; Binod ShahNot availableItem Effectiveness of master budget practices in manufacturing organizations in nepal(2025) Dhami, Sunita; Jigindar GoteAvailable in FulltextItem Enviromental accounting and corporate reporting quality of nepalese manufacturing companies(2025) Mahar, Narendra Singh; Ramakanta BhattaraiAvailable in FulltextItem Effect of accounting information on market share price of selected insurance companies(2025) Lama, Binod; Durga Datt PathakAvailable in FulltextItem copyright & Plagiarism(TU central Library, 2025) Sharma, Bijaya; Chumban GautamItem Impact of liquidity on the financial performance of Nepalese development banks(Shanker Dev Campus, 2024) Niraj Regmi; Asst. Prof. Bhoj Raj OjhaThis study investigates the impact of capital adequacy ratio (CAR), credit deposit ratio (CDR), non-performing loan ratio (NPLR), and liquidity (cash reserve ratio, CRR) on the profitability of Nepalese development banks, measured through return on equity (ROE) and return on assets (ROA). The primary objectives include analyzing the patterns of these variables, examining their relationships with profitability, and assessing their impacts on bank performance. Using a descriptive and correlational research design, the study incorporates data from ten development banks with the highest market capitalization, covering the fiscal years 2013/14 to 2022/23. Data analysis employed descriptive statistics, correlation analysis, and multiple regression models. Findings reveal that CAR positively influences profitability, highlighting the critical role of capital adequacy in sustaining financial stability and performance. Conversely, NPLR exhibits a negative impact, indicating that poor asset quality and high levels of non-performing loans erode profitability. CDR demonstrates mixed impacts, emphasizing the importance of maintaining an optimal balance between loans and deposits. Liquidity, as measured by CRR, has a significant but varied relationship with profitability, underscoring the need for impassive liquidity management. The implications are threefold. Practically, banks should focus on enhancing their capital base, reducing non-performing loans, and optimizing liquidity management to sustain profitability. Theoretically, the study reinforces existing theories of financial stability, risk management, and their linkages with profitability in the banking sector. For future research, it opens avenues to explore additional determinants of profitability, comparative studies across banking systems, and the integration of macroeconomic factors and non-financial variables. This study contributes to understanding the dynamics of profitability in Nepalese development banks, providing insights for practitioners, policymakers, and researchers to enhance the banking sector’s resilience and efficiency in a competitive financial environment.Item Impact of corporate governance on performance of private sector commercial banks in Nepal(Shanker Dev Campus, 2024) Min Raj Panday; Dinesh BasnetThis study examines the impact of corporate governance practices on the financial performance of private commercial banks in Nepal, with a specific focus on four governance variables board size, financial leverage, non-performing loans (NPLs), and bank size and their relationship with two financial performance indicators, Return on Assets (ROA) and Return on Equity (ROE). The primary objective is to analyze the effect of these governance variables on the banks' financial performance using a descriptive, correlation, and regression analysis approach. The study adopts a purposive sampling technique, selecting eight private commercial banks from a total of twelve in Nepal, with data sourced from their annual financial reports. Descriptive statistics provide an overview of the key variables, including their mean, standard deviation, and range, offering insights into the current state of governance practices and financial outcomes. Correlation analysis identifies the strength and direction of relationships between the governance variables and financial performance, while regression analysis assesses the impact of these governance mechanisms on ROA and ROE, controlling for other factors. The findings reveal that board size and bank size are positively correlated with financial performance, while higher financial leverage and a greater proportion of non-performing loans have a negative impact on performance. These results indicate that effective corporate governance practices, such as larger boards and optimal leverage, can improve the financial performance of private commercial banks in Nepal. The study’s implications highlight the need for stronger governance structures in the banking sector to enhance financial stability and performance. These insights can be valuable for policymakers, investors, and banking institutions in enhancing governance frameworks and ensuring sustainable growth.Item LIQUIDITY MANAGEMENT AND PROFITABILITY ANALYSIS OF NEPALESE COMMERCIAL BANKS(Shanker Dev Campus, 2024) Alisha Timilsina; Indra Bahadur BoharaThis study examines the liquidity management and profitability analysis of commercial banks of Nepal over the period of 2017/18 to 2021/22. This study examines the relationship between liquidity management and profitability in the context of Nepalese commercial banks, with a focus on two leading institutions: Nabil Bank and Nepal SBI Bank (NSBI). Liquidity management, a critical aspect of banking operations, involves maintaining an optimal balance between liquid assets and liabilities to ensure the bank's ability to meet short-term obligations without compromising profitability. The analysis explores how these banks navigate the trade-off between liquidity and profitability, considering factors such as liquidity ratios, return on assets (ROA), and return on equity (ROE). By employing quantitative methods, the study assesses the impact of liquidity management practices on the financial performance of Nabil and NSBI over a specified period. The findings revealed that effective liquidity management is pivotal in enhancing profitability, though it often requires careful balancing to avoid excessive liquidity that could otherwise dampen returns. This research contributes to the broader understanding of banking sector dynamics in Nepal and offers practical insights for policymakers and bank management in optimizing liquidity for sustainable profitability.Item WORKING CAPITAL MANAGEMENT PRACTICE IN HOTEL INDUSTRY OF NEAPAL(Shanker Dev Campus, 2024) Raju Duwadi; Laxman Raj KandelThis research paper has been prepared for submission to the office of the dean, faculty of management, for partial fulfillment of the degree requirements. This study adopted casual comparative and descriptive research design with secondary data drawn from the annual reports of a five-star listed hotel in Nepal, covering a period 2013/14 to 2022/23, a total of ten years. This paper explores the influence of various working capital components, such as inventory turnover ratio, receivable conversion period, average payment period, cash conversion cycle, debt ratio, and current ratio, on a hotel's profitability, where profitability represented by return on equity and return on assets. For data analysis, financial tools as well as Pearson’s correlation, and logistic regression were utilized. Findings reveal that inventory turnover days (ITR), average payable period (APP), and cash conversion cycle (CCC) have an inverse relationship with hotel’s profitability, while the average collection period (ACP), debt ratio (DR) and current ratio (CR) show a positively linked.Item Effect of specific factors on sustainability of selected microfinance companies in Nepal(Shanker Dev Campus, 2024) Purnima Chidi; Keshar Singh KhatiThis study investigates effect of specific factors on sustainability of selected microfinance companies in Nepal. Secondary data is gathered from microfinance companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression for data analysis. This study reveals that the micro finance companies are is financially sustainable without depending on outside assistance since it is making enough income from its operations to pay for its expenditures. The correlation analysis shows that operating efficiency ratio has insignificant positive relation with operating self-efficiency ratio while leverage ratio and credit risk have significant negative relationship with operating self-efficiency ratio. At the meantime, size of companies has significant positive correlations with operating self-efficiency ratio. Further, inflation rate has insignificant negative association with operating self-efficiency ratio of the microfinance companies. The regression results also show that operational efficiency ratio and leverage ratio have significant negative effect on sustainability or operating self-efficiency ratio of microfinance companies in Nepal. Similarly, credit risk has significant negative effect on operating self-efficiency ratio. However, the size of the companies has positive and statistically significant effect on operating self-efficiency ratio of microfinance companies. Moreover, inflation rate has insignificant negative effect on the operating self-efficiency ratio of the microfinance companies. Therefore, this study concluded that operating efficiency ratio, leverage ratio, credit risk, size of companies are the key factors of sustainability of microfinance companies in Nepal. This study investigates effect of specific factors on sustainability of selected microfinance companies in Nepal. Secondary data is gathered from microfinance companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression for data analysis. This study reveals that the micro finance companies are is financially sustainable without depending on outside assistance since it is making enough income from its operations to pay for its expenditures. The correlation analysis shows that operating efficiency ratio has insignificant positive relation with operating self-efficiency ratio while leverage ratio and credit risk have significant negative relationship with operating self-efficiency ratio. At the meantime, size of companies has significant positive correlations with operating self-efficiency ratio. Further, inflation rate has insignificant negative association with operating self-efficiency ratio of the microfinance companies. The regression results also show that operational efficiency ratio and leverage ratio have significant negative effect on sustainability or operating self-efficiency ratio of microfinance companies in Nepal. Similarly, credit risk has significant negative effect on operating self-efficiency ratio. However, the size of the companies has positive and statistically significant effect on operating self-efficiency ratio of microfinance companies. Moreover, inflation rate has insignificant negative effect on the operating self-efficiency ratio of the microfinance companies. Therefore, this study concluded that operating efficiency ratio, leverage ratio, credit risk, size of companies are the key factors of sustainability of microfinance companies in Nepal.Item EFFECT OF DIVIDEND PRACTICES ON SHAREHOLDERS’ WEALTH AND COMPANY PERFORMANCE(Shanker Dev Campus, 2024) Nisha Bartaula; Asst. Prof. Keshar Singh KhatiDividend practices is a significant part of financial management that influences company’s growth, shareholders wealth, perception of market participants towards the company and reflects upon company performances. This study encompasses a comprehensive analysis and reflection upon the relationship between dividend practices, shareholders wealth and company performances. Impact of dividend practices on shareholders wealth is studied upon through the analysis of existing literature and empirical research. Various dividend policies and theories on dividends are explored and analyzed. Diverse dividend policies, payout ratios, impact of payout on company’s growth, impact of dividend pay-out and earnings retention are scrutinized to understand dynamic interplay between dividend practices and shareholders wealth and company performances. The abstractness of the analysis of shareholders wealth and company performances on the basis of divided policy as the variable factor is also analyzed as different outcomes of data are based not only on dividend practices but various other factors at play. The study has prioritized both quantitative and qualitative overview of dividend practices. For the quantitative approach, the data regarding correlation between dividend practices, stock prices and financial indicators such as Return on equity (ROE) and Earnings per share (EPS) is analyzed. Also, the impact of the distribution of dividend on performance of company is analyzed. Various qualitative approach such as case studies is also presented. Investor’s perception is analyzed on how the influence of dividend impact the stock price movement.Item CREDIT RISK MANAGEMENT OF COMMERCIAL BANKS IN NEPAL(Shanker Dev Campus, 2024) Mahesh Sharma; Dr. Dilli Ram BhandariThis study examines The Credit Risk Management of Commercial Banks. The study based on secondary data of four commercial banks with 10 observations for the periods 2013/14 to 2022/23. The Return on Assets is selected as dependent variables while Capital Adequacy Ratio, Non- Performing loan Ratio, Cost per loan assets are the independent variables. The data were collected from annual reports of concern sample bank. The Pearson's correlation coefficients and regression models, variance inflation factors (multicollinearity in regression model results) are too estimated to test significant impact of bank specific factors on The Credit Risk Management of Commercial Banks. Calculated data has been tabulated and analyzed by using MS Excel and SPSS. The result shows that Capital Adequacy Ratio, Non-Performing Loan, Cash Reserve Ratio are positively significant with Return on assets whereas Cost per loan assets has insignificant with Return on assets. The study concludes Capital Adequacy Ratio and Non-Performing loan ratio, Cost per loan assets and return on assets of Nepalese commercial banks.Item EFFECT OF DEBT LITERACY ON THE OVER-INDEBTEDNESS OF EMPLOYEES WORKING IN THE FORMAL SECTOR OF NEPAL(Shanker Dev Campus, 2024) Krishna Jung Thapa; Dr. Pitri Raj AdhikariThe study aims to investigate the impact of debt literacy on over-indebtedness among employees in Nepal's formal sector and to examine whether personality traits, such as materialism and emotions, moderated this relationship. A quantitative research approach was employed, and convenience sampling was used for data collection. Surveys were distributed to 386 respondents, and the questionnaire was adapted from previous studies by Lusardi and Tufano (2009) and Rahman et al. (2020), with additional questions included to gather demographic details. The collected data were organized and analyzed using Microsoft Excel and SPSS. Descriptive and inferential statistical methods, including frequency, percentage, mean, standard deviation, correlation, and regression analyses, were conducted to address the study's objectives. The findings revealed that employees in Nepal's formal sector possessed a high level of basic debt literacy and an above-average level of advanced debt literacy. The results demonstrated significant associations between components of debt literacy— such as knowledge of compound interest, the time value of money, and debt management—and over-indebtedness. Furthermore, the study provided empirical evidence that materialism and emotions moderated the relationship between knowledge of compound interest and time value of money with over-indebtedness. However, these traits did not moderate the relationship between debt management knowledge and over-indebtedness. These findings may prove valuable to educational institutions, financial organizations, individual employees, policymakers, and government bodies. They offer a basis for developing strategies to enhance debt literacy and reduce the risk of over indebtedness among employees.Item IMPACT OF MERGER AND ACQUISITION ON FINANCIAL PERFORMANCE OF NEPALESE COMMERCIAL BANKS(Shanker Dev Campus, 2024) Bhawani Paudel; Asso. Prof. Dr. Kapil KhanalMerger and acquisition commercial banks improve after the merger with camel criteria. The research design of the study is descriptive and casual. The research has touch in mergers and acquisitions which sustain banks to ensure long term existence of considerable profitability. The study evaluates the effect of merger and acquisition on banks through profitability ratio. The merger law policy and monetary policy issued by Nepal Rastra Bank have been experienced most effective weapon for merger and acquisition in Nepalese banking sector. Three banks are taken for study, first the merger of Global IME bank Ltd; second, Prabhu Bank Ltd; and third, NIC Asia Bank Ltd. The post-merger performance compared to pre-merger performance is positive due to the strengthens of financial performance.Item FACTORS AFFECTING ON PROFITABILITY OF MANUFACTURING COMPANIES IN NEPAL(Shanker Dev Campus, 2024) Pema Tashi Sherpa; Cheta Bahadur BharatiThis study investigates factors affecting on profitability of manufacturing companies in Nepal. Secondary data was gathered from manufacturing companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression to analyze the data. The result shows that liquidity, size of companies, leverage, sales growth and tangibility are important factors affecting the profitability of manufacturing companies in Nepal. UNL has the strong profitability position. UNL could manage their overall operations and this company is able to make highest return to its assets by optimum utilization of the asset. The correlation analysis shows that liquidity and sales growth have insignificant positive relationship with profitability (ROA and ROE) of manufacturing companies. Then, size of companies has insignificant negative association with ROA and significant positive relationship with ROE. At the meantime, leverage has significant negative relationship with ROA and ROE. Moreover, tangibility (TANG) has significant negative relationship with profitability ROA and insignificant negative relationship with ROE of the manufacturing companies. The multiple regression also reveals that liquidity, size of companies, leverage and tangibility have significant negative effect on profitability (ROA and ROE) of the sample manufacturing companies in Nepal whereas sales growth has positive and significant impact on profitability (ROA and ROE) of manufacturing companies. Hence, this study concluded that all the independent variables have significant impact on profitability of the companies.