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This study investigated the effects of Credit Risk Management Controls (CRM) on profitability, measured by Return on Assets (ROA), at Stanbic Bank Zambia Plc, with particular emphasis on the moderating role of Loan Portfolio Quality (LPQ). Despite the increasing importance of credit risk...

This study examined the impact of corporate governance practices on the financial performance of Small and Medium Enterprises (SMEs) in Lusaka District, Zambia. The research focused on three key governance variables, namely board composition, transparency practices, and risk management, and how...

The rapid expansion of digital financial technologies has transformed credit access through Peer-to-Peer (P2P) lending platforms, which directly connect borrowers and investors. In Zambia, where 30.6% of adults remain financially excluded, platforms such as PremierCredit and Lupiya are expanding...

All businesses regardless of the nature require profitability for them to progress. Therefore, this thesis aimed at assessing Zanaco’s profitability using ratio analysis, through three major objectives (i) To ascertain Zambia National Commercial Bank’s ability to generate return to its...

The COVID-19 pandemic has been one of the most brutal pandemic in human kind history. Its impact has been immense, affecting numerous sectors across the global economy including the Accounting Practice (AP). Consequently, the purpose of the study was to determine the effect of COVID-19 on the AP...

There is a growing interest among stakeholders in the subject of Sustainability Accounting and Reporting (SAR). Literature based on SAR has reviewed that there exists a relationship between SAR practices and firm value. However, this has not been confirmed or verified. The aim of this research...

A nation's economic development still depends heavily on its tax system. The tax administrations in Zambia much like many other countries face many difficulties in the tax collection process, with inadequate compliance being the main one. Therefore, in order to fix the issues and improve total...

The presence of Internal Audit in the Public sector is fundamental for the elimination or reduction of financial and non-financial irregularities though there has been recurring cases of such irregularities as highlighted in the reports of the Auditor General. Therefore, as the result of these...