Firm characteristics, innovation, financial resilience and survival of financial institutions

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dc.contributor.authorKorutaro Nkundabanyanga, Stephen
dc.contributor.authorMugumya, Elizabeth
dc.contributor.authorNalukenge, Irene
dc.contributor.authorMuhwezi, Moses
dc.contributor.authorMuganga Najjemba, Grace
dc.date.accessioned2022-09-23T20:01:47Z
dc.date.available2022-09-23T20:01:47Z
dc.date.issued2019
dc.description.abstractThe purpose of this paper is to examine the relationship among firm characteristics, innovation, financial resilience and survival of financial institutions in Uganda. Design/methodology/approach – This paper employs a cross-sectional research design, and responses from 143 officers of 40 financial institutions are analyzed using Statistical Package for the Social Sciences. The authors used ordinary least squares regression in testing the hypotheses. Findings – The authors find that firm characteristics of size, age, innovation and financial resilience have a predictive force on survival of public interest firms such as financial institutions. Research limitations/implications – The implication drawn here is that a combination of firm characteristics, firm innovation and financial resilience explains a significant contribution in the survival chances of financial institutions. However, as much as firm characteristics and financial resilience are significant, innovation explains more of the variances in financial institutions’ going concern appropriateness. Originality/value – This paper adds to the limited financial institutions literature and provides the first empirical evidence of the efficacy of innovation and financial resilience on financial institutions survival. The auditing profession could consider more seriously the innovation activities and financial resilience of financial institutions in their test for the going concern assumption of such firms.en_US
dc.identifier.citationNkundabanyanga, SK, Mugumya, E., Nalukenge, I., Muhwezi, M., & Najjemba, GM (2019). Firm characteristics, innovation, financial resilience and survival of financial institutions. Journal of Accounting in Emerging Economies . DOI 10.1108/JAEE-08-2018-0094en_US
dc.identifier.other10.1108/JAEE-08-2018-0094
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4817
dc.language.isoenen_US
dc.publisherJournal of Accounting in Emerging Economiesen_US
dc.subjectSurvivalen_US
dc.subjectFirm characteristicsen_US
dc.subjectInnovationen_US
dc.subjectGoing concernen_US
dc.subjectFinancial resilienceen_US
dc.titleFirm characteristics, innovation, financial resilience and survival of financial institutionsen_US
dc.typeArticleen_US
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