https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/issue/feedJournal of Finance and Accounting2025-08-04T15:05:03+00:00Open Journal Systems<p><span style="font-weight: 400;">Journal of Finance & Accounting is published by EdinBurg Journals. It accepts publications and papers in the fields of Finance, International Finance and Accountancy. It is reviewed by the </span><strong>EdinBurg Editorial Board</strong><span style="font-weight: 400;"> which consists of the world's best selling authors and writers. Journal has been globally indexed and with papers from all over the world.</span></p> <p><strong>Online ISSN: 2789-0201</strong></p> <h3><strong>DOI prefix: 10.70619</strong></h3> <h3><strong>Submission Email: <a href="mailto:manuscripts@edinburgjournals.org">manuscripts@edinburgjournals.org</a></strong></h3> <p><span style="font-weight: 400;"><strong>Online Submission: </strong><a href="https://edinburgjournals.org/online-submissions/"><strong>https://edinburgjournals.org/online-submissions/</strong></a></span></p>https://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/551Corporate Debt and Preservation of Going Concern Status for Companies Listed in the Nairobi Securities Exchange, Kenya2025-08-04T15:05:03+00:00Eudias Wanjiku Giturueudiasgituru7@gmail.comDr. Festus M. Wanjohif.wanjohi@edinburgjournals.org<p>Going concern is important because it determines an entity’s life in the foreseeable future. However, a company under receivership draws concern from the investor as the ability of recovering their investment is questionable. This study aimed to investigate the effect of corporate debt on preservation of going concern status of companies listed in the Nairobi Securities Exchange, Kenya. The study utilized causal research design. Target population was 36 listed companies. Data was analyzed using descriptive and regression statistics. The study found a negative and significant relationship between the cost, size, and duration of corporate debt issued and the Nairobi Securities Exchange firms' ability to continue as a going concern. The study concluded that a rise in market interest rates would make it harder for Nairobi Securities Exchange companies to continue as a going concern. A rise in interest rates would also raise a company's cost of capital, which would reduce its predicted future profitability. Selecting an appropriate debt maturity structure helps NSE-listed companies prevent mismatch by balancing assets and obligations, handle agency-related issues, reduce the negative effects of cost of capital, and communicate the quality of the company's earnings. In order to preserve stability and competitiveness, central banks should take trade dynamics and international economic conditions into account while deciding on the best interest rate policy. When enacting interest rate increases, policymakers should carefully weigh the possible effects and use a comprehensive approach. Policy makers from NSE-listed companies should create guidelines and regulations pertaining to debt management inside their respective firms. As the regulatory body, the CMA should create appropriate debt management guidelines for the listed commercial and service companies.</p>2025-08-04T00:00:00+00:00Copyright (c) 2025 Eudias Wanjiku Gituru, Dr. Festus M. Wanjohihttps://edinburgjournals.org/journals/index.php/journal-of-finance-and-accountin/article/view/549Accounting Information for Engineering Insurance and Its Impact on Investment Decisions in the National Insurance Company2025-08-04T14:32:29+00:00Jasim Gshayyish Zwaidjasim.alwosole@mtu.edu.iqYasameen Tareq Mohammedy.mohammed@edinburgjournals.org<p>The research aims to identify the process of making investment decisions in insurance companies and to examine the accounting information and its characteristics used in these decisions. It also explains how to demonstrate the impact of accounting information on making investment decisions in insurance companies. To achieve the research objectives, the researcher posed the following question: What is the impact of accounting information systems on engineering insurance investment decisions within the company? To answer this question and resolve the problem, the researcher analyzed data from the National Insurance Company's engineering insurance portfolio to determine its impact on the company's investments. The researcher reached several conclusions, the most important of which are: Good design of accounting information systems to provide quality information to its users, any investment decision is met with a return and a degree of risk, and they are directly related to each other, because any rational investment decision is based on scientific foundations. He also gave a set of recommendations, the most important of which are: The need for insurance companies to pay attention to designing and developing accounting information systems through the use of... With automation and various programs that help collect and analyze data, we try to achieve the maximum return on investment at reasonable levels.</p>2025-08-04T00:00:00+00:00Copyright (c) 2025 Jasim Gshayyish Zwaid, Yasameen Tareq Mohammed