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Keywords: Microfinance
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (1): 41–52.
Published: 04 August 2022
...Peter Nderitu Githaiga; Neddy Soi; Kibet Koskei Buigut Purpose This paper examines the effect of intellectual capital (IC) on the financial sustainability of microfinance institutions (MFIs). The study is motivated by the increased calls for MFIs to be self-sustainable and the growing importance...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2022) 7 (1): 31–43.
Published: 25 May 2021
...Peter Nderitu Githaiga Purpose This paper aims to investigate whether revenue diversification affects the financial sustainability of microfinance institutions (MFIs). Design/methodology/approach The study uses a worldwide panel data set of 443 MFIs in 108 countries for the period 2013–2018...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2019) 4 (2): 260–279.
Published: 12 September 2019
...Luqyan Tamanni; Mohd Hairul Azrin Haji Besar Purpose The purpose of this paper is to shed some lights on the process of mission drifting or abandoning poverty objective by Islamic microfinance institutions (IMFs). The paper investigates whether the extensive use of banking logic changes IMFs, from...
