Thesis & Dissertations(Doctoral & Master)

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Now showing 1 - 5 of 26
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    Loan Portfolio Management, Income Diversification and Liquidity of Commercial Banks in Uganda.
    (2024) Kitenda, Hassan
    The purpose of the study was to establish the relationship between loan portfolio management, income diversification, and liquidity in commercial banks in Uganda. A quantitative research design was adopted in the study. The target population of this study was the commercial banks licensed by the Bank of Uganda by December 2019. Time-series cross sectional secondary panel data was analyzed. The data was obtained from all audited published financial statements of accounts of all commercial banks in Uganda between 2011 and 2019. In the measurement of variables, the non-performing loan ratio, the non-interest income ratio, and the loan-to-deposit ratio were considered, and financial ratio analysis was employed to calculate them. The pairwise correlations between the variables were carried out. F-tests were used to determine the significance of the regression, while the coefficient of determination, overall, within and between R 2, was used to determine how much variation in the dependent variable is explained by independent variables. The findings of the study indicated that loan portfolio management has a significant negative effect on liquidity. Findings further suggested that income diversification had a negative but statistically insignificant effect on liquidity. Therefore, the study recommends that for commercial banks to remain liquid, good portfolio management strategies should be adopted to minimise repayment defaults, which result in an increase in the level of non-performing assets.
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    Tax Payers' Attitude Towards the Tax System, Compliance Costs and Tax Compliance in Uganda.
    (2024) Olinga, Peter
    This study investigates the relationship between taxpayers' attitudes towards the tax system, compliance costs, and tax compliance among SMEs in Uganda. The findings reveal a strong positive correlation between Taxpayers’ attitudes towards the tax system and tax compliance (r = .755, p<.01). Additionally, the study identifies significant positive associations between tax compliance and perceived fairness, perceived benefits, and willingness to pay (r = .685, .616, and .692, respectively). Conversely, there is a strong negative correlation between compliance costs and tax compliance (r = -.738, p<.01), with higher administration and specialist costs linked to lower compliance (r = -.700 and -.675). Regression analysis shows that taxpayers' attitudes and compliance costs predict 61.8% of the variance in tax compliance, with attitudes being a slightly stronger predictor (β = .457) compared to compliance costs (β = .374). The findings suggest that improving taxpayers' attitudes and reducing compliance costs could significantly enhance tax compliance among SMEs in Uganda.
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    Loan Targets, Moral Hazard and Performance of Loans in Commercial Banks in Uganda.
    (2024) Bateme, Calvin David
    The purpose of the study was to examine the role of loan targets and moral hazard on performance of loans of commercial banks in Uganda. The objectives were to examine the relationship between loan targets and performance of loans of commercial banks in Uganda, to examine the relationship between moral hazard and performance of loans of commercial banks in Uganda and to examine the effect of loan targets and moral hazard on performance of loans of commercial banks in Uganda. The information sharing theory guided the study. This study adopted a cross-sectional research design which aimed at data collection for two or more variables examined at a single point in time in order to detect variable patterns of association. The study was in selected commercial bank branches of Uganda, the data was collected from 160 respondents using closed ended questionnaires. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS), where information was gathered to generate descriptive and inferential statistics. The data collected revealed that loan targets had a significant positive effect on performance of loans, moral hazard also had a significant positive effect on performance of loans and both loan targets and moral hazard had a significant positive effect on performance of loans. The study recommends that commercial banks should devise mechanisms that loan targets within the acceptable standards to increase Loan Performance, banks should also set specific targets for improvement and banks should use analytics to analyze the lending process and portfolio performance.
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    Corporate Governance Practices, Ethical Environment and Fraud Mangement among Bank of Uganda Supervised Financial Institutions.
    (2023) Ssebuggwawo, Moses John
    This study examined the relationship between corporate governance practices, ethical environment and fraud management among Bank of Uganda (“BOU”) supervised financial institutions. The study was a cross-sectional research design with a quantitative research approach. A sample of 181 BOU supervised financial institutions was used. Primary data was obtained from Chief Executive Officers, Internal Audit Officers and Accountants using a structured questionnaire instrument. SPSS v. 25 was used to analyze data, and results were presented and interpreted using frequency tables, correlations and regression analyses. This study found a positive association between corporate governance practices and fraud management (r=.588, p<.01). In addition, the study found a positive relationship between ethical environment and fraud management among BOU supervised financial institutions (r=.581, p<.01). Corporate governance practices and ethical environment contributed 45.1% of variances in fraud management. Although both variables were significant, corporate governance practices was a better predictor. Ethical environment is a partial mediator facilitating 35.9% in the relationship between corporate governance practices and fraud management and the study concludes that financial institutions require corporate governance practices and ethical environment to manage and control fraud. The study recommends: continuous improvement of corporate governance; promoting ethical environment; increased supervision by BOU; inaction of stringent penalties and punishments by BOU. This study suggests future research on corporate governance, ethical environment and fraud management among financial institutions in Uganda including; “A Board and Executive Officers’ perspective”; and “Corporate governance, ethical environment and fraud management among financial institutions in Uganda - A comparative analysis”.
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    Working Capital Management, Service Quality and the Financial Performance of Commercial Banks in Somalia.
    (2023) Mukhtar, Mohamed Muse
    The study examined the relationships between working capital management, service quality and the financial performance of commercial banks in Somalia. The study was based on the following research objectives: to examine the relationship between working capital management and the financial performance of commercial banks in Somalia, to assess the relationship between service quality and the financial performance of commercial banks in Somalia and to determine the predictive power of working capital management and service quality on financial performance of commercial banks in Somalia. The study presupposed a cross-sectional research design and a quantitative research methodology. In this study, the researcher handed out 108 questionnaires, of which 96 were returned, yielding a response rate of 88.9%. Regression and correlation techniques were used to analyse quantitative data. The study revealed that there is a significant positive relationship between working capital management and financial performance, significant positive relationship between service quality and financial performance and positive relationship between working capital management and service quality of commercial banks in Somalia. Working capital management emerged to be stronger predictor of financial performance in commercial banks as compared with service quality. Study findings showed that effective cash management practices are essential with in Somali commercial banks. Statements related to proper documentation of cash payments, regular bank account reconciliation, and maintaining adequate cash reserves are positively associated with Cash Management. As well as, effective management of accounts receivable is another critical aspect of working capital management and the findings suggest that proper management of accounts payable is associated with efficient supplier management.