Kefiyalew Belachew Bayu

Examining Credit Screening Criteria’s: Evidence from Five Selected Microfinance Institutions in South West Ethiopia, Oromiya Region, Jimma Town

Kefiyalew Belachew Bayu & Dagnachew Abera Hunde · Journal of Economics, Management and Trade · 2020

The ability of MFI's to formulate and adhere to policies and a procedure that promotes credit quality and curtails non-performing loans is the means to survive in the stiff competition. Inability to create and build up quality loans and creditworthy customers lead to default risk...

Open access Research Article 10.9734/jemt/2020/v26i730274

Transiting to International Financial Reporting Standards for Small and Medium Sized Enterprises in Ethiopia: Benefits and Costs

Dagnachew Abera Hunde & Kefiyalew Belachew Bayu · Journal of Economics, Management and Trade · 2020

In every nation in the world small and medium enterprises (SME) have a crucial role in the Socio-economic development. Thus Over a decade’s they are increasingly attracting different stakeholder’s attention. It is in this regard the International Accounting standard Board (IASB)...

Open access Research Article 10.9734/jemt/2020/v26i830281