Accountancy
Permanent URI for this collectionhttps://hdl.handle.net/20.500.14540/17
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Item Effect of changes in tax policy on corporate investment decision(2025) Bhusal, Arpan; Joginder GoteThis study seeks to comprehensively examine the connection between effective tax rates, income tax expenses, and deferred tax rates in relation to investment decisions, with a specific focus on how these fiscal elements affect organizational capital allocation choices. It concentrates solely on the effect of tax policy changes on corporate investment behavior, acknowledging that tax-related factors can heavily influence strategic planning. Primary data was gathered from individuals directly engaged in financial and investment decision-making within organizations. SPSS software was used to process the data, employing various statistical techniques such as regression and correlation analysis to evaluate both the strength and nature of the relationships. In this analysis, corporate tax rates, financing policies, and tax education acted as the independent variables, while investment decision was treated as the dependent variable. The correlation analysis demonstrated a strong positive relationship between corporate tax rates and financing policies with investment decisions, implying that favorable tax systems and effective financing strategies foster higher investment levels. Although the link between tax education and investment decisions was weaker, it remained positive, indicating some degree of influence. Overall, corporate tax rates, tax expenses, deferred tax rates, and tax knowledge were recognized as critical determinants of investment choices. Moreover, regression results confirmed that tax rates, tax expenses, and deferred tax significantly and positively affect investment decisions. These results underscore that favorable tax environments and well-managed fiscal policies can enhance investment activity, thereby supporting more efficient and strategic investment decision-making. Keywords: Investment Decision, Tax Rates, Tax Expenses and Deferred and Tax.Item An analysis of working capital management ( A case study of bottlers Nepal limited)(2011) Gautam, Kshitiz; Ruchila PandeyNot availableItem A comparative study on income tax act 2031 and income tax act 2058(2013) Poudel, Kamal; Kamal Deep DhakalNot availableItem Value added tax and its revenue potential in Nepal(2013) Raila, Rajan; Gopi Nath RegmiNot availableItem Adoption of fintech in banking sector(2025) Shrestha, Sangita; Sarita MaharjanThe main aim of this study is to investigate the determinants (Financial literacy, trust, perceived usefulness, and social influence) of FinTech adoption intention by banking customers in Kathmandu metropolitan city. The target population of the study is all banking customers who belongs to Kathmandu metropolitan city and in this study, 336 sample size has been used with the assistance of purposive sampling technique. The data are collected with the assistance of primary survey by using structured questionnaires. For this study, the causal and descriptive research methodology has been applied. Likewise, the descriptive statistics are calculated through used of SPSS version 25.0 while the inferential statistics are calculated through use of PLS-SEM method of SMART-PLS version 4.2. The findings of this research specified that, four out of four paths is significant with pvalue smaller than 0.05, therefore that this all four path is significant in 95 percent confidence interval and positive influence in ITAF. Besides, Trust is the most influential variable which affects intentions to adopt FinTech and perceived usefulness. This indicates that users (bank clients) of FinTech at Kathmandu metropolis city believe that, the FinTech service needs to be made trustable and secure. If the providers of FinTech are able to deliver trustable service, then the FinTech is useful for users. The most important drivers of intention to adoption of FinTech are trust, perceived usefulness, social influence, and financial literacy, respectively. Therefore, the policy makers and FinTech providers should be interested in creating useful and trustworthy FinTech service to increase the adoption rate. Furthermore, they should provide contribution to create financially literate consumer in order to decrease negative social influence and increase adoption rate of FinTech product and service. Keywords: Social Influence, Financial Literacy, Trust, Banking Sectors Sector, PLSSEM.Item Impact of management accounting practices on financial performance of nepalese listed manufacturing companies(2025) Koirala, Prabin; Indra Bahadur BoharaThis study investigates at how management accounting practices affect the financial performance of publicly traded manufacturing companies in Nepal. It looks at the relationship between budgeting practices, forecasting techniques, and internal control systems and financial performance. These are three important areas of management accounting. The study uses a quantitative method, sending structured questionnaires to finance professionals at ten publicly traded manufacturing companies. I used SPSS to look at the data. I used descriptive statistics, reliability testing, Pearson correlation, and multiple regression analysis. The study's results show that budgeting practices and internal control systems are widely used and have a positive effect on financial performance. Internal control systems were the most important factor, followed closely by budgeting practices. People said that forecasting methods were very useful, but they didn't work well together and didn't have a strong statistical link to financial performance. The regression model showed that the three accounting practices together accounted for about 45% of the differences in financial performance. However, the model as a whole wasn't statistically significant, probably because the sample size was too small. The results back up both Contingency Theory, which says that internal systems should work well with external conditions, and the Resource-Based View, which says that internal capabilities like accounting systems are important for strategy. The study finds that Nepalese manufacturing companies can greatly improve their financial performance by using management accounting practices correctly, especially budgeting and internal controls. It also makes suggestions for practice, policy, and future research. It stresses the need for better forecasting methods and wider use of strategic accounting tools. Keywords: Management accounting practices, manufacturing companies, budgeting practices, forecasting techniques, internal control systems, financial performance.Item Determination of sustainability of nepalese microfinance companies(2025) Bhandari, Manish; Jogindar GoteThe main purpose of the study was to examine the determinants of sustainability of Nepalese microfinance companies. Secondary data is gathered from microfinance companies of Nepal for ten-year periods (2014/15-2023/24). This study used correlation and multiple regression for data analysis. This study shows that microfinance institutions in Nepal are able to operate without the need for outside help since their activities bring in enough revenue to pay for their costs means sound financial sustainability. The correlation analysis shows an insignificant negative relationship between the operating efficiency ratio and operational self-sufficiency ratio and leverage ratio has also insignificant negative relationship with the operational self-sufficiency ratio. However, credit risk exhibits a significant negative relationship with the operational self-sufficiency ratio. In contrast, the size of the companies shows a significant positive correlation with the operational self-sufficiency ratio. Further, inflation rate has insignificant negative relationship with operation self-sufficiency ratio. The regression analysis further reveals that the operating efficiency ratio and credit risk have significant negative impact on sustainability (or operational selfsufficiency ratio) of microfinance companies in Nepal. Similarly, leverage ratio has insignificant negative effect on the operational self-sufficiency ratio. On the other hand, the size of the companies has a positive and statistically significant effect on the operational self-sufficiency ratio. Moreover, inflation rate, however, has an insignificant negative effect on the operational self-sufficiency ratio. Overall, this study concluded that operating efficiency ratio, credit risk and size of companies are key factors influencing the sustainability of microfinance companies in Nepal. Keywords: Operating self-sufficiency ratio, operating efficiency ratio, leverage ratio, credit risk and size of the company.Item Vat collection system and its legal provision in nepal(2013) Pun, Suresh Kumar; Lalitman ShresthaNot availableItem 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.