Indexing

Abstract: Human Rеsοurcе Dеvеlοpmеnt (HRD) plays a vital rοlе in еnhancing acadеmic quality, еmplοyее cοmpеtеncе, and institutiοnal еffеctivеnеss in Highеr Еducatiοn Institutiοns (HЕIs). In thе rapidly еvοlving highеr еducatiοn еnvirοnmеnt, еffеctivе HRD practicеs arе еssеntial fοr attracting, dеvеlοping, and rеtaining qualifiеd faculty and staff. Dеspitе its impοrtancе, systеmatic еvidеncе οn thе structurе, implеmеntatiοn, and еffеctivеnеss οf HRD practicеs in HЕIs οf Tamil Nadu rеmains limitеd.

This study еxaminеs HRD practicеs in Highеr Еducatiοn Institutiοns οf Tamil Nadu, fοcusing οn kеy dimеnsiοns such as rеcruitmеnt and sеlеctiοn, training and dеvеlοpmеnt, pеrfοrmancе appraisal, carееr advancеmеnt, lеadеrship dеvеlοpmеnt, digital HRD initiativеs, and еmplοyее wеlfarе mеasurеs. Thе study adοpts a mixеd-mеthοd rеsеarch dеsign, intеgrating quantitativе data cοllеctеd thrοugh structurеd quеstiοnnairеs frοm faculty mеmbеrs with qualitativе insights οbtainеd frοm institutiοnal administratοrs. Statistical tοοls including dеscriptivе analysis, cοrrеlatiοn, rеgrеssiοn, and ANΟVA arе еmplοyеd tο analysе thе data.

Thе study aims tο assеss еmplοyее pеrcеptiοns οf HRD еffеctivеnеss and еxaminе thе rеlatiοnship bеtwееn HRD practicеs and οutcοmеs such as jοb satisfactiοn, οrganisatiοnal cοmmitmеnt, and pеrcеivеd institutiοnal еffеctivеnеss. Thе findings arе еxpеctеd tο idеntify strеngths and gaps in еxisting HRD systеms and prοvidе еvidеncе-basеd rеcοmmеndatiοns fοr strеngthеning HRD framеwοrks in highеr еducatiοn.

Thе study cοntributеs tο acadеmic litеraturе by οffеring a cοmprеhеnsivе undеrstanding οf HRD practicеs in Tamil Nadu’s HЕIs and prοvidеs practical insights fοr pοlicymakеrs, administratοrs, and HR prοfеssiοnals tο еnhancе human capital dеvеlοpmеnt and institutiοnal pеrfοrmancе.

Keywords: Human Rеsοurcе Dеvеlοpmеnt, Highеr Еducatiοn Institutiοns, Faculty Dеvеlοpmеnt, Jοb Satisfactiοn, Οrganisatiοnal Cοmmitmеnt, Institutiοnal Еffеctivеnеss.

Title: A Review on Human Resource Development Practices in Higher Education Institutions with Reference to Chengalpattu District of Tamil Nadu, India

Author: T.MΟHANAJΟTHI, Dr. S. THIRUVARANGAM

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 147-153

Paper Publications 

Website: www.paperpublications.org

Published Date: 27-December-2025

Abstract: This study investigated the effect of corporate governance on the performance of manufacturing firms in Eldoret town, Kenya. Three objectives were set to achieve this aim, which included the impact of fairness practices, transparency, and accountability on firm performance. The study was based on agency theory. The target population for this study was 110 employees of selected manufacturing firms in Eldoret town. Among the 110, 30% were considered manageable and appropriate for the study (Patton 2012). This means that the participants in this study were 33 respondents. Structured questionnaires were administered to the respondents. Data collected was decoded and entries made into statistical package for Social Science (SPSS version 26). Descriptive statistics such as frequencies and percentages was used to analyze primary data. The research ensured that ethical standards were adhered to. The study found that implementing fairness practices positively influences firm performance by creating satisfied and loyal workers, enhancing productivity, and contributing to financial success and competitive advantage. Additionally, transparency positively impacts decision-making, accountability, integrity, financial performance, and reputation. Accountability minimizes financial losses, improves operational efficiency and effectiveness, enables quick recovery from potential risks and disruptions, and identifies and realizes opportunities while mitigating potential threats. Based on the findings, the study recommends that manufacturing firms operating in Eldoret town should prioritize the implementation of fairness practices, transparency, and accountability strategies. Moreover, the study highlights the need for manufacturing firms to establish and maintain a culture of ethics, integrity, and accountability in their operations. Employee training and development should also be prioritized to enhance their skills and knowledge, thus contributing to operational efficiency and effectiveness. Finally, further research is recommended to evaluate the relationship between corporate governance and firm performance in other sectors and regions.

Keywords: Corporate Governance; Firm Performance; Fairness Practices; Transparency; Risk Management.

Title: EFFECT OF CORPORATE GOVERNANCE ON FIRM PERFORMANCE: A CASE STUDY OF MANUFACTURING FIRMS IN ELDORET CITY, KENYA

Author: Irene Cherono

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 127-146

Paper Publications 

Website: www.paperpublications.org

Published Date: 18-December-2025

Abstract: This study determined the effect of working capital management on performance of Small and Medium Enterprises in Kenya. Specifically, the study determined the effect of optimum inventory management on financial performance; determined the effect of cash conversion cycle on performance in Kenya; and determined the effect of debts management on performance. The study used descriptive research design. A population of 70 respondents was drawn from the industry. Data was collected through questionnaires and interviews. Collected data was analyzed using multiple regression analysis. Inferential statistics was used to determine the relationship between variables. The study revealed that there was a positive significant effect of working capital management on financial performance of SMEs in Kenya. This study is important for the policy makers to come up with the strategies on how to better manage working capital in SMEs in Kenya.

Keywords: Inventory Management; Cash Conversion Cycle; Debts Management; Financial Performance.

Title: EFFECT OF WORKING CAPITAL MANAGEMENT ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KENYA

Author: Irene Cherono

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 120-126

Paper Publications 

Website: www.paperpublications.org

Published Date: 18-December-2025

Abstract: For many years Liberians have suffered from poverty and most of the challenges facing the country today can be attributed to the 14 years of devastating civil war that took the lives of over 300,000 Liberians. The war did not only destroyed infrastructures; it left thousands of Liberians living below the poverty line. This study adopts a quantitative research design to evaluate the effectiveness of microfinance on poverty alleviation in Liberia from 2015 to 2022 using the ordinary lease square method for estimations. The paper tends to answer the following question: what significant impact does microfinance has on the reduction of poverty in Liberia. In alignment with Smith, M. K. (2018), this paper used descriptive and Interpretive statistical techniques to explored the Relationship between GDP per capita and income inequality in poverty reduction. Contrary to expectations, the study finds a negative relationship between Domestic Credit to the Private Sector (DCPS) and Gross National Income per capita (PPP). This suggests that increased access to credit may not necessarily translate to poverty reduction in the Liberian context. Conversely, GDP per capita and educational attainment exhibit a strong positive influence on GNI per capita (PPP). The model demonstrates a high explanatory power, with an adjusted R-squared of 0.9893. The study concludes that while microfinance can play a role, fostering entrepreneurship and small business development through targeted support programs, including training, mentorship, and simplified business registration, is crucial. Additionally, expanding access to quality education at all levels is essential to enhance human capital and improve economic opportunities. Finally, the study emphasizes the need for policies that ensure equitable access to credit for low-income individuals and small businesses while preventing debt traps and promoting responsible lending practices.

Keywords: Microfinance, Poverty Alleviation, Domestic Credit, Regression Analysis.

Title: Beyond Capital: The Critical Interplay of Financial Access and Educational Attainment for Entrepreneurial Success in Liberia

Author: Jovinah N. Kollie, Ajaye Joe Jabain

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 111-119

Paper Publications 

Website: www.paperpublications.org

Published Date: 09-December-2025

Abstract: The paper examines online business marketing and the growth of small and medium business enterprises in Calabar, Cross River State. It was aimed at finding out if Facebook marketing, Instagram marketing and YouTube marketing has effect on business growth of small and medium business enterprises in Calabar. To achieve this objectives, the research made use of the cross sectional survey design, with sample population of 160 respondents chosen through the convenience sampling technique. The data collected were presented in table using simple percentage and analyzed by the use of multiple regression model. Based on the analysis, the study found out that there is significant relationship between Facebook marketing and business growth of small and medium Business Enterprises in Calabar; that there is significant relationship between Instagram marketing and business growth of small and medium Business Enterprises in Calabar; and there is significant relationship between YouTube marketing and business growth of small and medium Business Enterprises in Calabar. In the light of the above, the study recommended that small and medium business enterprises should improve their social media marketing through Facebook, Instagram and YouTube channels, in order to assist them in getting the needed/applicable customers to boost their business.

Keywords: online business marketing, small and medium business enterprises, Facebook marketing, Instagram marketing, business growth.

Title: ONLINE BUSINESS MARKETING AND THE GROWTH OF SMALL AND MEDIUM BUSINESS ENTERPRISES IN CROSS RIVER STATE, NIGERIA

Author: Pepple Grace Jamie, Edom, O, Eyime

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 103-110

Paper Publications 

Website: www.paperpublications.org

Published Date: 17-November-2025

Abstract: In an era of globalization, cross-cultural communication is a critical determinant of leadership effectiveness. This study employs a quantitative research design to investigate this relationship, utilizing an online survey to collect data from a sample of 360 leaders with experience managing multicultural teams. The research process involved administering a structured questionnaire to assess leaders' communication skills, adaptation strategies, perceived challenges, and attitudes, alongside measuring their self-rated leadership effectiveness. Data were analyzed using statistical software (STATA) to perform descriptive, correlation, and regression analyses. The results reveal that a leader's self-rated communication skill and their use of adaptation strategies are the strongest positive predictors of effectiveness, outweighing the impact of years of experience. The study identifies active listening as the most vital skill and language barriers as the most pervasive challenge. Furthermore, demographic analysis indicates that gender and age significantly influence perceived effectiveness. The findings provide an actionable blueprint, concluding that effective cross-cultural leadership hinges less on theoretical awareness and more on cultivating core communication competencies and deploying a practical toolkit of strategies. These results have direct implications for designing targeted leadership training and refining organizational policy in a multicultural business landscape.

Keywords: Active Listening, Cross-Cultural Communication, Cultural Adaptation, Global Leadership, Language Barrier, Leadership Effectiveness.

Title: The Role of Cross-Cultural Communication in Workplace Leadership Effectiveness

Author: ANGELLA SOLANGE MKUMBIRA, YANG KAI 杨锴, ISAAC MAWUENA AGBOGAH, BOSONGA BOYENGI MERVEILLE, JOVINAH N. KOLLIE

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 93-102

Paper Publications 

Website: www.paperpublications.org

Published Date: 11-November-2025

Abstract: The purpose of the study was to determine the influence of strategic management practices on the performance of NGOs in West Pokot County. The was guided by the following specific objective; to examine the influence of Strategy formulation on organizational performance of NGOs in West Pokot County.  The study adopted the following theory: - strategic fit theory and Ansoff Strategic Success Theory. The target population of the study consisted of 65 strategic managers from 65 NGOs in West Pokot County.The study will adopt a descriptive research design. The study adopted census. Data collection instrument was structured questionnaire. Both primary and secondary data was collected. The researcher self-dropped and pick the duly filled questionnaires.  Piloting was done to test the validity and reliability of data collection instrument. Data was organised, coded, edited to bring a meaning.  Both descriptive and inferential statistics was done.  Multiple regression was done to test the significant levels of one variable over the other.  Analysis of variance was also done. The findings of the study revealed that strategy formulation had a significant influence on organizational performance of NGOs in West Pokot County The study came up with the following recommendations; the management of NGOs should They should have clear strategy formulation, aligning internal resources with external opportunities and threats, enabling organizations to leverage their strengths while mitigating weaknesses in a competitive or dynamic environment fostering adaptability and resilience. that has direction and be coherent in decision making. They should have an organized strategy implementation plan with timelines availing sufficient resources to meet strategy implementation. There is an elaborate communication system to enhance the success of the strategy implementation. The organization should have a proper laid down policies to guide corrective measures during strategy formulation and control measures to guide conformity with the strategy. The study will be significant to the stakeholders.

Keywords: strategic management practices, enabling organizations, dynamic environment, stakeholders.

Title: STRATEGIC MANAGEMENT PRACTICES ON ORGANIZATIONAL PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS IN WEST POKOT COUNTY

Author: Joseph Lopokor Akuju, Dr. Elizabeth Nambuswa Makokha

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 81-92

Paper Publications 

Website: www.paperpublications.org

Published Date: 07-November-2025

Abstract: The purpose of this study was to determine the influence of knowledge acquisition on employee performance of Kisumu National Polytechnic, Kenya. The study was based on the human capital theory; knowledge management theory and resources-based view theory. The study adopted a descriptive research design with a target population of 42 heads of departments and their assistants from 21 department in Kisumu National Polytechnic. The study worked with entire population since the target population is small. Data collection instruments was questionnaire both primary and secondary data was collected. Piloting was done to test reliability and validity of research instruments. Data was analysed through SPSS version 27. Regression analysis and analysis of variance was done to test the significance levels of variables. The study’s findings revealed and knowledge acquisition had a significant effect on employee performance in the Kisumu national Polytechnique, Kenya. The study came up with the following recommendations; organizations should prioritize establishing structured systems for knowledge acquisition to ensure continuous learning and innovation. This can be achieved by investing in staff training, workshops, conferences, and professional development programs that expose employees to emerging trends, technologies, and best practices within their industry. Partnerships and collaborations with academic institutions, research organizations, and other stakeholders can also enhance access to new information and expertise. Moreover, organizations should adopt digital tools and databases to facilitate the collection of external knowledge from reliable sources. Encouraging employees to engage in continuous learning through online platforms and internal knowledge exchange sessions helps in keeping the organization adaptive and competitive. To strengthen knowledge acquisition, management should allocate adequate resources for research and development (R&D) and create incentives that motivate staff to seek new ideas and innovations relevant to organizational growth. Once the study is done it will be significant to various bodies of knowledge.

Keywords: knowledge acquisition, employee performance, human capital theory, staff training, workshops, conferences, Kisumu National Polytechnic.

Title: KNOWLEDGE ACQUISITION ON EMPLOYEE PERFORMANCE OF KISUMU NATIONAL POLYTECHNIC IN KISUMU COUNTY, KENYA

Author: Elizabeth Akinyi Odera, Dr. Elizabeth Nambuswa Makokha

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 71-80

Paper Publications 

Website: www.paperpublications.org

Published Date: 06-November-2025

Abstract: Artificial Intelligence (AI) distinguishes itself as a key driver of business innovation and competitive advantage, in what has become the digital age. Using qualitative synthesis across 30 peer-reviewed studies and reports from industry councils, this article investigates the transformative impact of AI across industry sectors - healthcare, finance, manufacturing, and retail - published between 2018 and early 2024. By reviewing the literature using systematic methods and comparing the comparative reports to synthesise findings, it identifies how AI-based technologies are reshaping companies’ futures by reshaping operations, decision-making processes, and accelerating innovation cycles. The synthesis indicates AI adoption rates made up of a nearly 40 percent increase in adoption globally from 2018 to 2023, with finance and manufacturing having the highest adoption rates owing to digitization and data intensity. Comparative to the rates associated with North America and Western Europe, developing economies lag behind on account of barriers such as expenses associated with implementation, limited digital infrastructure, and the development of professionals in AI. The findings of the study demonstrate that while AI adoption appears to provide a higher degree of efficiency and strategic advantage to businesses, the decision to invest in AI, capacity training, and policies must be identified and balanced for sustainable economies into the future. The paper concludes with several strategic recommendations that businesses and policy makers can consider for their own strategic planning processes as a consideration in pursuit of an equitable outcome of AI innovation for all nations, regions and economies across the globe.

Keywords: Artificial Intelligence, Business Efficiency, Business Innovation, Decision-Making, Developing Economies, Industry Adoption, Strategic Planning.

Title: THE ROLE OF ARTIFICIAL INTELLIGENCE IN DRIVING BUSINESS INNOVATION: A MULTI-INDUSTRY ANALYSIS

Author: BOSONGA BOYENGI MERVEILLE,  ISAAC MAWUENA AGBOGAH

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 62-70

Paper Publications 

Website: www.paperpublications.org

Published Date: 22-October-2025

Abstract: The banking sector plays a crucial role in the economic development of regions and countries, Tand understanding the factors that drive their performance is essential. This study aimed to establish the effect of innovations capability on the performance of commercial banks in Kakamega  County, Kenya. This study was guised by Absorptive Capacity Theory. The research employed descriptive research design which allowed the researcher to take a broad view and apply the results to a wider population. Data collection instrument was questionnaire. Branch managers, Credit managers and customer care was targeted. The study adopted census sampling technique where all 33 respondents was picked from each of the 11 banking institutions, hence the sample size was 33 respondents. Piloting of the research instruments was done on a sample of 3 (10% of 33) respondents who were employees in commercial banks in Busia County. Questionnaires was circulated through the drop process and then selected. Collected data was subjected to various analyses using Statistical Package for Social Sciences (SPSS Version 25.0) software. Analyzed data was presented in the form of tables. Based on the findings, the study concluded that According to the results, innovation capability has a significant effect on performance of commercial banks in Kakamega, County. β1=0.803, p value= 0.000). The relationship was considered significant since the p value 0.004 was less than the significant level of 0.05. The study came up with the following recommendations; the management of commercial banks should invest in culture that encourages continuous product/service innovations and creativity for the survival of the banks ensuring banks stay ahead of competitors in delivering unique value adding services.

Title: INNOVATIONS CAPABILITY ON THE PERFORMANCE OF COMMERCIAL BANKS IN KAKAMEGA  COUNTY, KENYA

Author: Mark Werunga, Dr. Elizabeth Nambuswa Makokha

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 54-61

Paper Publications 

Website: www.paperpublications.org

Published Date: 18-October-2025

Abstract: The purpose of this study was to examine the influence of project resource management on implementation of housing construction projects in Nakuru City County, Kenya. The study was guided by the following specific objectives as; to determine the influence of resource planning on implementation of housing construction projects in Nakuru City County, Kenya. The study adopted the following theories related to the study, Resource based view theory, contingency theory and resource dependency theory. The study applied a descriptive research design. The target population for the study was 5 housing projects in Nakuru city county, Kenya, comprising of the technical staff from the housing and infrastructure department, contractors and quantity surveyors and structural engineers. The study worked with entire population since the target population is small. The main data collection instruments were questionnaires.  Pilot study was carried out to test the reliability and validity of the data collection instrument. Descriptive statistics data analysis method was applied to analyze data aided by Statistical Package for Social Sciences (SPSS) to compute responses frequencies, percentage mean and standard deviation results. Finally Multiple Linear Regression model was employed to establish the significance of the independent variables on the dependent variable. The findings were presented using tables. In conclusion basing on the study findings, the study came up with the following conclusions; a unit increase in resource planning, will lead to an increase in Implementation of housing construction projects in Nakuru City County, Kenya when all other independent variables are held constant.  The study came up with the following recommendation; The management of housing construction projects should determine the required resources to deliver projects and allocate and schedule the work based on team capacity by identifying project objectives, scoping work, allocating resources, scheduling tasks, and developing strategies to achieve. They should match available resources to prioritized project tasks based on required skills, time constraints, and budget, ensuring maximum utility of both tangible and intangible assets since misallocation can affect the quality of construction if resources are stretched too thin or if unqualified personnel are assigned to technical roles.

Title: Project Resource Management and Implementation of Housing Construction Projects in Nakuru City County, Kenya

Author: Antony Njuguna Njenga, Dr. Elizabeth Nambuswa Makokha

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 41-53

Paper Publications 

Website: www.paperpublications.org

Published Date: 18-October-2025

Abstract: The purpose of the study was to examine the effect of strategic procurement management processes on performance of the Kenya Revenue Authority, Eldoret Branch. The study was guided by the following specific objectives; to evaluate the effect of needs assessment and procurement planning on performance of the Kenya Revenue Authority, Eldoret Branch, Kenya. The study was guided by the following theories, agency theory, resource-based view theory, contract management theory, and system theory. The study adopted a descriptive research design with a target population of the study will be comprised of all management team in KRA Eldoret branch, Kenya. Data collection instrument was structured questionnaire.  Piloting was tested to reveal the value of the data collection instrument. Data analysis was done using statistical package for social science (SPSS Version 26). Multiple regression was done to test the significance levels of variables both independents and dependent. The following conclusions were made from the study findings: For the need assessment had a significant effect on performance of the Kenya Revenue Authority, Eldoret Branch, Kenya’ had a significant relationship with the performance of the Kenya Revenue Authority, Eldoret Branch, Kenya. The study recommended that KRA should establish a centralized procurement planning unit within KRA that employs modern forecasting tools and stakeholder engagement frameworks to ensure procurement aligns with strategic objectives. Fully institutionalize e-procurement systems with continuous upgrades, capacity building, and integration with financial management systems to reduce delays, corruption risks, and operational costs. By strengthening needs assessment, adopting transparent supplier selection, fully embracing e-procurement, and enhancing contract management, KRA can significantly improve procurement efficiency, accountability, and service delivery. These practices will not only reduce procurement costs but also enhance operational performance, taxpayer confidence, and ultimately, revenue collection capacity.

Title: PROCUREMENT MANAGEMENT PROCESSES ON PERFORMANCE OF KENYA REVENUE AUTHORITY ELDORET BRANCH

Author: Christopher Pius Lokoyel, Dr. Julius Miroga (PhD)

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 31-40

Paper Publications 

Website: www.paperpublications.org

Published Date: 18-October-2025

Abstract: Integrated reporting (IR) has emerged as a transformative framework that enhances corporate governance, accountability, and transparency by consolidating financial and non-financial information into a single, holistic disclosure. This review examines the role of integrated reporting in strengthening corporate governance practices and improving investor decision-making across emerging markets. In contexts where weak regulatory environments, limited transparency, and governance inefficiencies often challenge sustainable growth, IR provides a mechanism for aligning corporate strategies with long-term value creation, environmental stewardship, and social responsibility. By analyzing empirical studies, regulatory frameworks, and case evidence from emerging economies, this paper highlights how integrated reporting fosters board accountability, enhances stakeholder engagement, and mitigates information asymmetry. Additionally, it explores the implications of IR adoption for investor confidence, capital allocation, and risk management, emphasizing its potential to bridge institutional voids and improve market efficiency. The review concludes that while integrated reporting strengthens governance mechanisms and supports more informed investment decisions, challenges such as inconsistent regulatory enforcement, varying levels of corporate maturity, and high implementation costs must be addressed to fully realize its benefits in emerging markets.

Keywords: Integrated Reporting (IR), Regulatory Frameworks, Corporate Governance, Policy Implications, Disclosure Standards, Emerging Markets.

Title: The Role of Integrated Reporting in Strengthening Corporate Governance and Investor Decision-Making Across Emerging Markets

Author: Esther Alaka, Ayomikun Eunice Akindayo, Oluwafeyisike Ilemore, Igba Emmanuel, Joy Onma Enyejo

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 11-30

Paper Publications 

Website: www.paperpublications.org

Published Date: 06-October-2025

Abstract: No doubt CAMELS performance analysis has been done before in world wide. A comparative analysis among the cooperative Banks has not been done so far.  Present study is an attempt to fill this gap in this academic literature and make road to the other upcoming studies in the field of same area Cooperative banks plays a vital role in the economic growth of the state. They channel the funds from depositor to the investors (people) continuously .The main function of the Banks is to manage the risk not to avoid it.  Sensible risk attract the good amount of profit to the stakeholder .As per census 2011, 95% of population of Himachal Pradesh lived in villages so cooperative banks had played important role in the development of   state.  At Present (2023-24) there are mainly 3 banks (cooperatives) operating in HP i.e. HP state cooperative bank Limited, Kangra central cooperative bank limited,Jogindra central cooperative. bank limited. CAMELs parameters are required some subjectivity to make it meaningful in Context o Cooperative Banks

Keywords: Cooperative banks, subjectivity, CAMELS parameters.

Title: EVALUATION OF COOPERATIVE BANKS IN HIMACHAL PRADESH USING CAMEL MODEL (Subjective weighted approach)

Author: Anil Sharma, Dr. A.H. Khan

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 12, Issue 4, October 2025 - December 2025

Page No: 1-10

Paper Publications 

Website: www.paperpublications.org

Published Date: 04-October-2025