Accountancy

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    Performance Evaluation of Manufacturing Companies
    (Shanker Dev Campus, 2024) Suman Pokhrel; Keshar Singh Khati / Romakant Bhattarai
    This study aimed to analyze the performance evaluation of manufacturing companies of Nepal. To achieve the specific objective of the study, descriptive and causal comparative research has been carried out. The study is conducted using panel data of three manufacturing companies of Nepal for the period 2012/13 to 2021/22. The dependent variable is profitability Return on Assets (ROA) and Earnings per Share (EPS) while the independent variables are total assets, total revenue, total cost and debt ratio. For the purpose of this study, the secondary data have been used. Regression analysis is used as a major tool of analysis. ROA is negatively impacted by total assets, total revenue and debt ratio, where total revenue and debt ratio is not significant even at 10% level of significance, but total assets which is negatively significant even at 5% level of significance. The value of R-square is 49.31%, the P-value of regression is 0.0036 which is statistically significant at 0.05 level of significance. So, there is linear relationship of ROA with total assets, total revenue, total cost and debt ratio. As per the result of earnings per share, the value of R2 of ROA and EPS is 49.31% and 74.86%, the P-value of regression is 0.0036 and 0.000 which is statistically significant at 1% and 5% level of significance. There is significant impact of total assets on Earning per share but insignificant impact of total revenue, total cost and debt ratio on earning per share of manufacturing companies. The results of the study could help companies and policymakers to take an effective action in order to improve performance and profit of manufacturing companies.
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    COMPARATIVE FINANCIAL ANALYSIS OF COMMERCIAL BANKS IN NEPAL ON THE BASIS OF CAMEL FRAMEWORK
    (Shanker Dev Campus, 2024) Rubina Manandhar; Dhurba Subedi
    The study evaluated the financial performance of five commercial banks in Nepal for ten year period from 2013/2014 to 2022/2023 based on Camel rating approach. The study used the secondary data sourced from the annual reports of the selected banks. CAMEL approach is a tool to measure the bank performance on the basis of Capital adequacy, Asset quality, Management quality, Earning Quality and Liquidity. The collected data were analyzed using both financial and statistical tools. The financial tools used to rate the overall performance of the bank, while correlation coefficient and multiple regression models were used to measure the impact of Camel elements on profitability i.e. ROA and ROE. Financial ratio analysis compares the financial performance among commercial banks; the same bank had different outcomes under the different financial ratios. As per the CAMEL analysis model, the finding of the study revealed that EBL bank stood on the top followed by NIBL and SCBL banks, while NBL bank stood the least position among the selected banks. The correlation analysis revealed that ROA had a positive correlation with Non-performing loan (NPL), Earning per Share (EPS) and Liquid Assets to Total Assets (LATTA) which signifies that it helps to increase the profitability of bank. While Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (OETOI) had negative correlation with Return on Assets (ROA). Likewise, Return on Equity (ROE) positive correlation with Non-performing loan (NPL), Earning per Share (EPS). Where Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (OETOI) and Liquid Assets to Total Assets (LATTA) were negatively correlated. The regression analysis showed that Non-performing loan (NPL), Operating Expenses to Total Operating Assets (OETOI), Liquidity Assets to Total Assets (LATTA) had no significant relationship with the selected banks' performance in terms of Return on Assets (ROA). On the other hand Capital Adequacy Ratio (CAR) and Earning per Share (EPS) ratio was found to be significant relationship to the performance of the bank. While Earning per Share (EPS) had significant relationship with the selected bank's performance in terms of Return on Equity (ROE) and other ratios were found to be insignificant relationship to the performance of the bank at 5% significance level. The finding of this study will be helpful in the management of selected banks in making appropriate managerial decision.
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    SMALL-MEDIUM ENTERPRISES AND CREDIT ACCESSIBILITY IN KATHMANDU VALLEY
    (Shanker Dev Campus, 2024) Laxman Parajuli; Srijana Khadka
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    DETERMINANTS OF PROFITABILITY OF NEPALESE DEVELOPMENT BANKS
    (Shanker Dev Campus, 2024) Ram Chandra Adhikari; Rishi Ram Pantha
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    DETERMINANTS OF THE FACTORS AFFECTING ECONOMIC GROWTH OF NEPAL
    (Shanker Dev Campus, 2024) SITA KUMARI MAINALI; Mikha Shrestha
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    CASH FLOW ANALYSIS OF NEPALESE COMMERCIAL BANKS
    (Shanker Dev Campus, 2024) Jyoti Rimal; Indra Bahadur Bohara
    This study is undertaking to make an assessment, the effect of cash flow on financial performance of Nepalese commercial banks. The entire work has been divides into five broad chapters to study almost all aspects of cash flow on financial performance in general and its application in Nepalese Commercial Bank in particular. The study uses only secondary data; it does not cover the opinions and views of the banks concerned. The study covers only a ten-year period, i.e., from 2013/14 to 2022/23. If a longer trend had been using, a more accurate trend could have been analyzing. There are 20 commercial banks currently operating in Nepal. However, this study is limited to only three commercial banks in Nepal, namely, Nabil Bank Ltd., Himalayan Bank Ltd., and Kumari Bank. The study is carries out based on the information gathered. The study deals with only certain financial tools, such as statistical tools. EM, leverage ratio, firm size, and CFFA are relationships between cash flow and financial performance (ROA). CFOA and CFIA are therefore insignificant when compared to ROA. Therefore, CFOA and CFIA have no relationship between cash flow and financial performance (ROA). Again, in terms of ROE, the EM, leverage ratio, firm size, and CFFA are all positive and significant. So that, EM, leverage ratio, firm size, and CFFA are relationships between cash flow and financial performance (ROE). CFOA and CFIA are therefore insignificant in terms of ROE. Therefore, CFOA and CFIA have no relationship between cash flow and financial performance (ROE). The study concluded that the variables equity multiplier, firm size, leverage, CFOA, CFIA and CFIA are insignificant on financial performance (ROA). So that, these variables have no effect of cash flow on financial performance (ROA). Leverage, firm size, and CFOA, CFIA, and CFFA have no significant impact on financial performance (ROE). As a result, neither cash flow on financial performances are affected by these variables. The equity multiplier is significant for financial performance (ROE). As a result of this variable impact of cash flow on financial performance. Keywords: Return on Assets, Return on Equity, Cash flows from Operating Activities, Cash flows from Investing Activities, Cash flows from Financing Activities, Leverage Ratio, Firm Size, Equity Multiplier
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    CREDIT MANAGEMENT OF COMMERCIAL BANK IN NEPAL
    (Shanker Dev Campus, 2024) Samjhana Dhakal; Dr.Pitri Raj Adhikari
    The researcher has identified a research problem and established objectives aimed at addressing issues related to credit management within selected commercial banks, as outlined in the introduction chapter. The primary goal of the study is to conduct a comparative analysis of credit management practices among Global IME Bank Limited, Nepal Investment Mega Bank Limited, Nabil Bank Limited, and Kumari Bank Limited, focusing on enhancing customer experiences across various touch points. This research relies on secondary data sources, including annual reports, official reports, economic journals, financial statements, and authorized websites of the concerned banks, as well as the Nepal Stock Exchange. To augment the effectiveness of the study, pertinent literature has been thoroughly reviewed, providing a foundational understanding to conduct precise research. The literature review serves as a knowledge base for comprehensively exploring the subject matter. Furthermore, the study offers an overview of key financial metrics such as Return on Equity (ROE), Capital Adequacy Ratio (CAR), Non-Performing Loan Ratio (NPL), Cash Reserve Ratio (CRR), and Loan Loss Provision (LLP). These metrics provide insights into the financial performance and risk profiles of the banks under examination, shedding light on their interrelations and influences on overall financial performance. The research employs regression analysis, with ROE as the dependent variable and CAR, NPL, CRR, and LLP as independent variables. The model's R-squared value indicates its explanatory power in elucidating variations in ROE, while the Fstatistic underscores its overall efficacy in predicting ROE. This regression model serves as a valuable tool for both prediction and comprehension of the determinants of ROE, underscoring the significance of the model in explaining variations in ROE. The high significance of the F-statistic underscores the model's robust explanatory capacity. Keyword: Return on Equity, return on Assets, capital Adequacy Ratio, Non Performing Loan Ratio, Cash Reserve Ratio, Loan Loss Provision.
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    CONTRIBUTION OF REMITTANCE TO NATIONAL REVENUE OF NEPAL
    (Shanker Dev Campus, 2024) Prashanta Ghimire; Bhoj Raj Ojha
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    CORPORATE GOVERNANCE FACTORS AND THEIR IMPACT ON THE PROFITABILITY OF COMMERCIAL BANKS IN NEPAL
    (Shanker Dev Campus, 2024) Govinda Basnet; Asso. Prof. Dr. Kapil Khanal
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    Development and challenges of Nepalese security market
    (2024) Yadav, Abhishek ; Joginder Goet
    This study aims to investigate the development of the securities market in Nepal and its impact on investors' decision-making processes. Specifically, it seeks to understand the relationship between turnover value and market capitalization within the Nepalese securities market. The study utilizes a descriptive and causal comparative research approach to explore the relationship between turnover value and market capitalization in Nepal's securities market. Secondary data from various sources are collected and analyzed using tools like Excel and SPSS. Methods include correlation and regression analysis. Finding reveals a general increase in traded companies, dynamic patterns in share volume, resilience and growth in market transactions, and an upward trajectory in market capitalization. The regression model confirms a statistically significant relationship between turnover value and market capitalization, suggesting that increased turnover value positively impacts market capitalization. This study contribute to understanding Nepal's security market development and suggest considering macroeconomic variables in policymaking. Future research could explore additional variables and external factors to enhance understanding and inform financial sector decisions. Keywords: Market Capitalization, Securities Market, Turnover Value, Development, Nepal
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    Impact of bank supervision on lending practices of Nepalese Commercial Banks
    (2024) Gyawali, Tilottama ; Pitri Raj Adhikari
    This study investigates the impact of regulatory supervision on the credit practices of commercial banks in Nepal, focusing specifically on loans, advances and provisions for loan losses. Using a detailed analysis of three important banks: Rastriya Banijya Bank (RBB), Nabil Bank and Global IME Bank (GBIME), the study examines key performance indicators, including total loans and advances, loan loss provision ratios, non performing loan, return on assets (ROA), return on capital (ROE) and inspection frequency of Nepal Rastra Bank (NRB). The research employs a conceptual model to explore the relationship between regulatory oversight and banking performance. The independent variables, ROA, ROE, are analyzed against the dependent variables that include return on loans and advances, credit deposit ratio, loan loss provision, nonperforming loan ratio, number of NRB inspection. The findings reveal that the regulatory supervision, in particular the inspections of the NRB, significantly influences the lending practices of the commercial banks. These inspections help manage bad loans and guarantee adequate provisions for credit losses, thus mitigating credit risk and improving profitability. The study concludes that there is a positive correlation between the supervision of the NRB and the financial health of the banks. The directives and regulatory policies issued by the NRB play a crucial role in shaping the credit strategies of commercial banks, ensuring that they comply with their social responsibilities and at the same time maintain profitability and liquidity. The implications of these findings suggest that the bank administration must prioritize the rigorous evaluation of the financial status of borrowers and their capacity to pay to minimize bad loans and safeguard the financial stability of the bank. The study underlines the importance of effective regulatory supervision to maintain the solidity of the banking sector and suggests that continuous monitoring and adaptable policy frameworks are essential to sustain banking performance in the long term. Keywords: bank supervision, loan and advances, ROA, ROE, Number of Inspection, Return on Loan and Advances, Non-performing loan, Loan loss provision
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    VALUE ADDED TAX AND ITS CONTRIBUTION IN NEPALESE GROSS DOMESTIC PRODUCT
    (Shanker Dev Campus, 2024) Durga Karki; Associate. Prof. Dr. Kapil Khanal
    This study offers a comprehensive synthesis of findings regarding Nepal's tax structure, focusing on the short and long-term implications. It proposes a policy framework for optimizing the structural organization of taxation, particularly VAT, to enhance productivity and equity. Additionally, it evaluates recommendations from the IMF and the Economics Commission of the Government of Nepal. The research investigates the contribution of Value Added Tax (VAT) to Nepal's Gross Domestic Product (GDP) from fiscal year 2070/71 to 2079/80, analyzing the interplay between VAT revenue, GDP growth, inflation rate, and exchange rate fluctuations. VAT, a significant revenue source, significantly influences economic performance through its impact on consumption, investment, and government spending. The study also examines how variations in inflation and exchange rates affect VAT collection and, consequently, GDP growth. Keywords: Gross Domestic Product, Value Added Tax, Inflation Rate and Exchange Rate,
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    PERFORMANCE THROUGH MANAGEMENT ACCOUNTING PRACTICES: A STUDY OF MICROFINANCE COMPANIES IN NEPAL
    (Shanker De Campus, 2024) Gita Kumari Batala; Joginder Goet
    Banks can gain a competitive edge in the market and provide their customers with superior goods and services by implementing management accounting. This study aimed to examine the impact of management accounting techniques on the performance of microfinance companies, focusing on those in Nepal. A descriptive research design was employed for this investigation. The study's target population comprised all 55 microfinance companies, encompassing top, middle, and lower-level management personnel. Convenience sampling was used to ensure an unbiased and representative selection, which was essential for making valid inferences from the study's results. The study distributed 400 questionnaires to gather primary data due to its efficiency and simplicity, given the constraints of time and resources. A descriptive research design was employed, focusing on four "D" class microfinance companies in Nepal. Additionally, three microfinance companies were included in the study. Respondents contributed primary data, which was quantitative in nature. Data analysis was conducted using IBM's Statistical Package for Social Sciences (SPSS 23.0), allowing the researcher to present the findings in tables and figures. According to the study's findings, the most popular management accounting technique among Nepal's microfinance companies is using information for decision-making. Budgeting, performance evaluation, costing, controlling, and decision-making are the next most popular activities. As the most popular management accounting technique among Nepal's microfinance companies, this study suggests raising and promoting awareness among businesses of the value of information for decision-making processes. Key Words: Accounting, Budgeting, Performance, Costing, Controlling, Decision making
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    Credit card business in Nepal
    (2011) Kharel, Mandira; Sneha Lata Kafle
    Not available
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    Income tax structure of Nepal
    (2009) Bhattrai, Tilak Raj; Bihari Binod Pokhrel
    Not available
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    FINANCIAL LITERACY AND INVESTMENT DECISION IN NEPALESE SHARE MARKET
    (Shanker Dev Campus, 2023) Titha Raj Pokhrel; Dhurba Subedi
    The objectives of research is to examine the current position of financial literacy and investment decision in Nepalese share market, to analyze the relationship between financial literacy and investment decision in Nepalese share market, to analyze the impact on financial literacy of investment decision of Nepalese share market. The various article and thesis are reviewed from the google scholar and Shanker Dev Library. The article reviewed developed the conceptual framework with Dependent variables is investment decision and independent variable personal saving, financial behaviors, financial attitude, financial skill, and financial knowledge. The descriptive and casual comparative research design is used. SPSS and Excel are the tools of data analysis. Total investors of the Kathmandu valley are the population of the research and the sample are the 450 as a convenience sampling techniques used. Primary source of data are used and they are collected using questionnaire survey. The analysis methods are descriptive statistics, correlation analysis and multiple regression analysis. The tool for analysis are excel and SPSS. The finding of the research is that variables of the research is consistence or less fluctuating nature. The relationship between financial knowledge, financial behaviors, financial skill and financial attitude is positive and significant with investment decision of the research. The relationship between personal saving and investment decision is positive but not significant. The impact of financial knowledge and personal saving to the investment decision is negative and significant. The impact of financial skill and financial attitude to the investment decision is positive and significant. The impact of financial behavior and investment decision is negative but not significant. Keywords: Financial Knowledge, Financial Behaviors, Financial Skill and Financial Attitude, Personal Saving and Investment Decision