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Keywords: Microfinance institutions
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 876–901.
Published: 08 December 2022
... diversity, alongside institutional characteristics and macroeconomic factors, on the financing costs of microfinance institutions (MFIs). Design methodology approach This study collected unbalanced panel data of 1,190 unique MFIs between 2010 and 2018 from the World Bank. The collected data, which...
Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (2): 272–298.
Published: 04 December 2020
... the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS. Design/methodology/approach This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs...
