IOSR-JEF   Volume-16 ~ Issue-5 ~ Sep. – Oct. 2025

[1]. Abort, S. Bopping. (2010). Determinants Of Dividend Policy In Korean Banking Industry. Banks And Bank Systems, 4, 67– 71.
[2]. Adelegan, W. P., Jahera, S. J., & Page, D. E. (2009). Agency Cost And Dividend Payout Ratios. Quarterly Journal Of Business And Economics, 24(3), 19–29. Http://Dx.Doi.Org/10.1111/J.15406288.1985.Tb00256.X
[3]. Ahmed, M. C. Javid (2009). Agency Costs Of Free Cash Flow, Corporate Finance, And Takeovers. The American Economic Review, Pp. 323-329.
[4]. Al-Kuwari, J. (2009). An Investigation Into The Dividend Of Firms In East Asia. Working Paper, Nanyang Technological University, Singapore.

[1]. Capital Adequacy and Scheduled Commercial Banks in India. (2009). Bauddhik, 1(1)
[2]. The impact of capital adequacy requirements on profitability of private banks in India”. (2011). International Journal of Research in Commerce & Management, 2(7), 122–129.
[3]. Narasimhan, V. K., Goel, M., & International Science Congress Association. (2013). Capital Adequacy and its Relevance to the Indian Banking Sector: A Study of Four Indian Banks. In International Research Journal of Social Sciences (Vols. 2–11, pp. 1–5). International Science Congress Association[4].
Fatima, N. & Aligarh College of Engineering and Technology. (2014). Capital Adequacy: a financial soundness indicator for banks. Global Journal of Finance and Management, 6–6, 771–776
[5]. Goel, S., & Kumar, Dr. R. (2016). Comparing capital adequacy ratio of Indian public sector banks in view of Basel II norms. Apeejay - Journal of Management Sciences and Technology, 3(2).

[1]. Abdul, A. &Orabi, M.. (2013). “The Effect Of Interest Rate, Inflation Rate, GDP, On Real Economic Growth Rate In Jordan”. Asian Econ. Finance. Rev.. 3. 341-354.
[2]. Adusei, Michael. (2013). Does Finance Promote Growth In Botswana? Research In Applied Economics. 5. 10.5296/ Rae.V5i2.3821.
Http://Dx.Doi.Org/10.5296/Rae.Vrae. V5i2.3821.
[3]. Aggarwal, Et Al. (2012). “Financing Businesses In Africa: The Role Of Microfinance,” World Bank, Washington DC Policy Research Working Paper No. 5975.
[4]. Akpansung And Aniekan (2011). Banking Sector Credit And Economic Growth In Nigeria: An Empirical Investigation, CBN Journal Of Applied Statistics, Central Bank Of Nigeria.
[5]. Allaire, Et Al. (2009). “Institutional Analysis To Explain The Success Of Moroccan Microfinance Institutions,” Centre Emile Bernheim, Brussels Working Paper No. 09/057.

[1]. Ahinful, G. S., Boakye, J. D., & Osei Bempah, N. D. (2021). Determinants Of Smes’ Financial Performance: Evidence From An Emerging Economy. Journal Of Small Business & Entrepreneurship, 1-24.
[2]. Ahmed, S. M., Shah, R. U., (2020). Comprehensive Testing Highlights Racial, Ethnic, And Age Disparities In The COVID-19 Outbreak: Epidemiological And Clinical Characteristic Of Cases In Utah. Medrxiv, 2020-05.
[3]. Ali, M., Singh, Y., & Ansari, M. S. (2022). How Financial Literacy Moderate The Association Between Behaviour Biases And Investment Decision? Asian Journal Of Accounting Research, 7(1), 17-30.
[4]. Alkaraan, F. (2020). Strategic Investment Decisions: Organizational Culture And Financial Considerations. Journal Of Business Research, 112, 456-467. Https://Doi.Org/10.1016/J.Jbusres.2019.11.041
[5]. Almagtome, H. A. And Abbas. Z. F. (2020). Value Relevance Of Financial Performance Measures: An Empirical Study. International Journal Of Psychological Rehabilitation. (24), 07. ISSN 1475-71926777

[1]. Abdulai, I., Salakpi, A., & Nasse, T. B. (2021). Internal Audit And Quality Of Financial Reporting In The Public Sector: The Case Of University For Development Studies. Finance & Accounting Research Journal, 3(1), 1–23.
[2]. Accountancy In Europe. (2023). 65% Of Governments To Adopt Accrual Accounting Within Five Years.
[3]. Ademola, A. O., Ben-Caleb, E., Madugba, J. U., Adegboyegun, A. E., & Eluyela, D. F. (2020). International Public Sector Accounting Standards (IPSAS) Adoption And Implementation In Nigerian Public Sector. International Journal Of Financial Research, 11(1), 434–444.
[4]. Adhikari, P., Kuruppu, C., Ouda, H., Grossi, G., & Ambalangodage, D. (2021). Unintended Consequences In Implementing Public Sector Accounting Reforms In Emerging Economies: Evidence From Egypt, Nepal And Sri Lanka. International Review Of Administrative Sciences, 87(4), 870–887.
[5]. Ahinsah-Wobil, I. (2023). Ghana Integrated Financial Management Information Systems To Enhance The Preparation Of Accrual Public Accounts In Ghana. Available At SSRN 4411456.

[1]. Baulkaran, V. (2019). Stock Market Reaction To Green Bond Issuance. Journal Of Asset Management, 20(5), 331–340.
Https://Doi.Org/10.1057/S41260-019-00102-4
[2]. Berg, F., Kölbel, J. F., & Rigobon, R. (2022). Aggregate Confusion: The Divergence Of ESG Ratings. Review Of Finance, 26(6), 1315–1344. Https://Doi.Org/10.1093/Rof/Rfac033
[3]. Bolton, P., & Kacperczyk, M. (2021). Do Investors Care About Carbon Risk? Journal Of Financial Economics, 142(2), 517–549. Https://Doi.Org/10.1016/J.Jfineco.2021.05.008
[4]. Borgers, A., Derwall, J., Koedijk, K., & Ter Horst, J. (2018). Do Social Factors Influence Investment Performance? Evidence From Mutual Funds. Journal Of Banking & Finance, 87, 65–84. Https://Doi.Org/10.1016/J.Jbankfin.2017.09.001
[5]. Buallay, A. (2020). Sustainability Reporting And Firm’s Performance: Comparative Study Between Manufacturing And Banking Sectors. International Journal Of Productivity And Performance Management, 69(3), 431–445. Https://Doi.Org/10.1108/IJPPM-10-2018-0371

[1]. Abad, J., & Suarez, J. (2021). Assessing The Procyclicality Of IFRS 9: Theoretical Analysis And Empirical Evidence. Journal Of Accounting Research, 59(2), 563–620.
[2]. Acharya, V. V., & Naqvi, H. (2012). The Seeds Of A Crisis: A Theory Of Bank Liquidity And Risk Taking Over The Business Cycle. Journal Of Financial Economics, 106(2), 349–366.
[3]. Acharya, V. V., & Steffen, S. (2020). The Risk Of Being A Fallen Angel And The Corporate Dash For Cash In The Midst Of COVID. Review Of Corporate Finance Studies, 9(3), 430–471.
[4]. Acharya, V. V., Eisert, T., Eufinger, C., & Hirsch, C. (2020). Whatever It Takes: The Real Effects Of Unconventional Monetary Policy. Review Of Financial Studies, 33(12), 4766–4805.
[5]. Adrian, T., & Natalucci, F. (2019). The Global Financial Cycle And US Monetary Policy. IMF Economic Review, 67(1), 1–28.

[1]. Capital Adequacy and Scheduled Commercial Banks in India. (2009). Bauddhik, 1(1)
[2]. The impact of capital adequacy requirements on profitability of private banks in India”. (2011). International Journal of Research in Commerce & Management, 2(7), 122–129.
[3]. Narasimhan, V. K., Goel, M., & International Science Congress Association. (2013). Capital Adequacy and its Relevance to the Indian Banking Sector: A Study of Four Indian Banks. In International Research Journal of Social Sciences (Vols. 2–11, pp. 1–5). International Science Congress Association[4].
Fatima, N. & Aligarh College of Engineering and Technology. (2014). Capital Adequacy: a financial soundness indicator for banks. Global Journal of Finance and Management, 6–6, 771–776
[5]. Goel, S., & Kumar, Dr. R. (2016). Comparing capital adequacy ratio of Indian public sector banks in view of Basel II norms. Apeejay - Journal of Management Sciences and Technology, 3(2).