Tilahun Aemiro Tehulu
Bahir Dar University, Accounting and Finance, Faculty Member
- Assistant Professor of Accounting and Finance at Bahir Dar Universityedit
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Prior to public procurement reform in Ethiopia, non compliance with the country’s public procurement rules and regulations was observed. These include inefficiency, non transparent procurement processes, and lack of knowledge of rules and... more
Prior to public procurement reform in Ethiopia, non compliance with the country’s public procurement rules and regulations was observed. These include inefficiency, non transparent procurement processes, and lack of knowledge of rules and regulations. The main objective of this study is to identify factors leading to effective public procurement implementation in Ethiopia with particular reference to Amhara regional bureaus and other government institutions found in Bahir Dar town. The study used data from a survey of 42 public procurement officers. The data were collected using questionnaire containing close-ended items of Likert scale type with five points. The data had been analyzed using multiple linear regression. The findings indicate that familiarity in public procurement rules and regulations, transparency in public procurement processes, ethics in public procurement and efficiency in public procurement processes have a positive and statistically significant impact on effect...
Research Interests:
To plan a suitable marketing strategy, to keep existing customers and for attracting new customers, commercial banks need to identify the criteria by which customers determine their bank selection decision. The central objective of this... more
To plan a suitable marketing strategy, to keep existing customers and for attracting new customers, commercial banks need to identify the criteria by which customers determine their bank selection decision. The central objective of this study is to examine determinants of customers ’ bank selection decision in private and state owned Commercial banks in Ethiopia. The study employed survey type specifically questionnaire to collect data from sample respondents of 204 customers in five Commercial Banks. Results of the multinomial regression model indicated that friendly or pleasing manner of staff, ATM service, bank speed, service quality, external bank appearance and internal sitting arrangement, secured feeling, proximity to home or work place, availability of several branches and long operating hours were significant factors whereas others ’ recommendations, number of counter windows, safety of funds, good reception at the bank and low service charge were insignificant factors for ...
Research Interests:
PurposeWhile poverty alleviation is the first core goal of Sustainable Development Goals (SDGs), and microfinance institutions (MFIs) are considered important instruments for poverty alleviation in developing countries as they provide... more
PurposeWhile poverty alleviation is the first core goal of Sustainable Development Goals (SDGs), and microfinance institutions (MFIs) are considered important instruments for poverty alleviation in developing countries as they provide credit access to the poor, there is surprisingly little evidence of the drivers of the lending behavior of microfinance institutions. Hence, the purpose of this study is to identify the factors that influence the credit growth of MFIs in Sub-Saharan Africa (SSA).Design/methodology/approachThe study relies on unbalanced panel dataset of 130 MFIs operating across 31 countries in SSA during the period 2004–2014 constituting 546 useable observations. The study uses the Arellano-Bover/Blundell-Bond two-step generalized method of moments (GMM) Windmeijer bias-corrected standard errors to estimate the models.FindingsThe results confirm that while capitalization, liquidity and size are positively associated with credit growth, profitability negatively impacts ...
Research Interests:
To plan a suitable marketing strategy, to keep existing customers and for attracting new customers, commercial banks need to identify the criteria by which customers determine their bank selection decision. The central objective of this... more
To plan a suitable marketing strategy, to keep existing customers and for attracting new customers, commercial banks need to identify the criteria by which customers determine their bank selection decision. The central objective of this study is to examine determinants of customers’ bank selection decision in private and state owned Commercial banks in Ethiopia. The study employed survey type specifically questionnaire to collect data from sample respondents of 204 customers in five Commercial Banks. Results of the multinomial regression model indicated that friendly or pleasing manner of staff, ATM service, bank speed, service quality, external bank appearance and internal sitting arrangement, secured feeling, proximity to home or work place, availability of several branches and long operating hours were significant factors whereas others’ recommendations, number of counter windows, safety of funds, good reception at the bank and low service charge were insignificant factors for ba...
Research Interests:
Prior to public procurement reform in Ethiopia, non compliance with the country’s public procurement rules and regulations was observed. These include inefficiency, non transparent procurement processes, and lack of knowledge of rules and... more
Prior to public procurement reform in Ethiopia, non compliance with the country’s public procurement rules and regulations was observed. These include inefficiency, non transparent procurement processes, and lack of knowledge of rules and regulations. The main objective of this study is to identify factors leading to effective public procurement implementation in Ethiopia with particular reference to Amhara regional bureaus and other government institutions found in Bahir Dar town. The study used data from a survey of 42 public procurement officers. The data were collected using questionnaire containing close-ended items of Likert scale type with five points. The data had been analyzed using multiple linear regression. The findings indicate that familiarity in public procurement rules and regulations, transparency in public procurement processes, ethics in public procurement and efficiency in public procurement processes have a positive and statistically significant impact on effect...
Research Interests:
The purpose of this study is to examine the relationship between dividend policy and bank performance. To achieve this purpose, data is obtained from Banking Supervision department of national bank of Ethiopia and from the website of... more
The purpose of this study is to examine the relationship between dividend policy and bank performance. To achieve this purpose, data is obtained from Banking Supervision department of national bank of Ethiopia and from the website of banks. The study used panel data constructed from the financial statements of 6 private commercial banks in Ethiopia for a period of 8 years, from 2005-2012. Then empirical testing was made using the Pooled OLS regression model. The empirical results of this study show that dividend policy affects bank performance negatively and significantly. In this study, a proxy of dividend policy is dividend payout measured as dividend to net income of the banks. From the results of the study, the average dividend paid by banks over the study period was 48%. The results also reinforce earlier findings that leverage and size of a bank enhance the performance of banks. However, credit risk has a negative and significant relationship with bank performance. Generally, the result is similar to earlier studies that dividend policy has an effect on firm performance.
Research Interests:
The purpose of this study is to assess the financial performance of Ethiopian MFIs during the current financial crisis with particular reference to Amhara Credit and Saving Institution (ACSI), the largest MFI in the country. The global... more
The purpose of this study is to assess the financial performance of Ethiopian MFIs during the current financial crisis with particular reference to Amhara Credit and Saving Institution (ACSI), the largest MFI in the country. The global financial crisis has been spreading quickly in emerging markets, but little is known about its impact on the microfinance sector. It is in this vacuum that this study is being carried out especially within Ethiopia. The study employed a descriptive research design. The data is quantitative and obtained from the MIX market website. For data analysis, descriptive statistics such as percentages and graph are used. The result of the study indicates that there was a negative shift in the performance indicators particularly in the year 2009. The gross loan portfolio has declined by 15.73% in the year 2009. As a result a decline in ROA and ROE had occurred due to lost financial revenue. The portfolio at risk rose during 2008 and 2009 indicating deterioration...
Research Interests:
This article examines the effects of location and legal status on the performance of microfinance institutions (MFIs) within sub-Saharan Africa (SSA) using panel dataset of 138 MFIs in 31 SSA countries covering 2004 to 2014. The... more
This article examines the effects of location and legal status on the performance of microfinance institutions (MFIs) within sub-Saharan Africa (SSA) using panel dataset of 138 MFIs in 31 SSA countries covering 2004 to 2014. The econometric results show that legal status and location significantly influence the capitalisation, portfolio quality, profitability, liquidity, and deposit mobilisation of MFIs. MFI credit growth and deposit growth are similar across locations, but significantly differ by legal status. Most importantly, we found new evidence that location has moderating effect on the legal status–performance nexus of MFIs within SSA.
Research Interests:
Poverty eradication is at the forefront of the development strategy of Africa. Interventions through the delivery of microfinance services are considered as one of the policy instruments to eradicate poverty. However, for sustainable... more
Poverty eradication is at the forefront of the development strategy of Africa. Interventions through the delivery of microfinance services are considered as one of the policy instruments to eradicate poverty. However, for sustainable poverty alleviation, the MFIs themselves should be financially sustainable. Given the relation between the well being of the microfinance sector and the goal of poverty eradication, the purpose of this paper is to empirically investigate the determinants of financial sustainability of microfinance institutions in East Africa where poverty is a serious problem. Binary probit and ordered probit regression models are used in this study in identifying the factors that determine East African microfinance institutions’ financial sustainability. Using unbalanced panel data collected from 23 microfinance institutions (MFIs) in East Africa from the period 2004 to 2009, the regression results reveal that MFIs’ financial sustainability is positively and significan...
While credit risk is one of the main risks of banks and affects the development of the financial system, little study is done to examine its determinants. This study examined the bank- specific determinants of credit risk in Ethiopian... more
While credit risk is one of the main risks of banks and affects the development of the financial system, little study is done to examine its determinants. This study examined the bank- specific determinants of credit risk in Ethiopian commercial banks. The quantitative research approach was adopted for the study. A balanced panel data of 10 commercial banks both state-owned and private owned for the period 2007 through 2011 has been analyzed using random effects GLS regression. The regression results revealed that credit growth and bank size have negative and statistically significant impact on credit risk. Whereas, operating inefficiency and ownership have positive and statistically significant impact on credit risk. Finally, the results indicate that profitability, capital adequacy and bank liquidity have negative but statistically insignificant relationship with credit risk. Key w ords: Banks, credit risk, Ethiopia
Research Interests:
In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will... more
In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will further boost revenue mobilization at federal and regional levels. The country’s tax mobilization was also the lowest among most African countries and thus, identifying the factors that determine tax compliance behavior has been open for empirical investigation. Accordingly, using one-way ANOVA, two samples and one sample T- test, this study examined the determinants of tax compliance behavior in Ethiopia particularly in Bahir Dar city administration. The data was collected using structured questionnaire. The results revealed that perception on government spending; perception on equity and fairness of the tax system; penalties; personal financial constraint; changes on current government policies; and referral group (friends, relatives etc.) are fa...
Research Interests:
The purpose of this study is to examine the relationship between dividend policy and bank performance. To achieve this purpose, data is obtained from Banking Supervision department of national bank of Ethiopia and from the website of... more
The purpose of this study is to examine the relationship between dividend policy and bank performance. To achieve this purpose, data is obtained from Banking Supervision department of national bank of Ethiopia and from the website of banks. The study used panel data constructed from the financial statements of 6 private commercial banks in Ethiopia for a period of 8 years, from 2005-2012. Then empirical testing was made using the Pooled OLS regression model. The empirical results of this study show that dividend policy affects bank performance negatively and significantly. In this study, a proxy of dividend policy is dividend payout measured as dividend to net income of the banks. From the results of the study, the average dividend paid by banks over the study period was 48%. The results also reinforce earlier findings that leverage and size of a bank enhance the performance of banks. However, credit risk has a negative and significant relationship with bank performance. Generally, the result is similar to earlier studies that dividend policy has an effect on firm performance.
