This article analyse several indicators of financial inclusion in Nigeria. The findings reveal that people with at least a secondary education and unemployed people had higher levels of debit card ownership, higher levels of account ownership of any type, and higher levels of account ownership...

Climate change is emerging as an important issue, and has been a cause for increasing uncertainty in the business sector. It is important to understand the effects of climate change events on financial institutions and the financial system. This study analyzes the effect of climate change on...

This article examines various conditions for optimality in financial inclusion. The optimal level of financial inclusion is achieved when basic financial services are provided to members of the population at a price that is affordable and that price is also economically sufficient to encourage...

The Prime Minster Jan-Dhan Yojna (PMJDY), started in 2014, follows in a long line of drives for financial inclusion in India, marked only by a much greater scope and ambition than previous roll outs. This top down approach to close the gap on the unbanked of India relies primarily on public...

This paper investigates the association between social inclusion and financial inclusion. Social inclusion and financial inclusion are two major development policy agenda in many countries, and the association between them has received little attention in the policy and academic literature....

This article presents several theories of financial inclusion. Financial inclusion is the ease of access to, and the availability of, basic financial services to all members of the population. Financial inclusion means that individuals and businesses have access to useful and affordable...

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...

This paper provides a comprehensive review of the recent evidence on financial inclusion from all regions of the World. It identifies the emerging themes in the financial inclusion literature as well as some controversy in policy circles regarding financial inclusion. In particular, I draw...

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among African banks. Prior studies examine how intangible assets affect firms' profitability and valuation decisions with almost no focus on the role of loan loss provisions. We investigate...