Annals of Spiru Haret University. Economic Series最新文献_第6页

Annual Accounting Information and Stock Price Reactions: Evidence from Nigeria Deposit Money Banks in West Africa 年度会计信息与股价反应:来自西非尼日利亚存款银行的证据

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22320

C. Olaoye, Temitope Ayodele Ekundayo

{"title":"Annual Accounting Information and Stock Price Reactions: Evidence from Nigeria Deposit Money Banks in West Africa","authors":"C. Olaoye, Temitope Ayodele Ekundayo","doi":"10.26458/22320","DOIUrl":"https://doi.org/10.26458/22320","url":null,"abstract":"This paper examined the value relevance of accounting information and stock prices in Deposit Money Banks in Nigeria. Specifically, it assessed the behaviour of share prices in relation to accounting information in terms of earnings per share, book value per share, dividends per share and return on assets. The study adopted the expo-facto research design and the study elements covered all the 18 listed Deposit Money Banks; out of which, 10 Banks were selected as the study participants and this was achieved through a random sampling technique. The study covered 10 years, spanning from 2010-2019 and data were sourced from the fact book of the Nigeria Stock Exchange (NSE) and audited annual financial reports of the sampled banks. The estimation technique adopted in this study was panel data analysis technique. This was carried out after descriptive statistics and Pearson correlation. It was discovered that earnings per share, book value per share and dividends per share exert a positive and significant effect on stock prices and that return on assets exerts a positive and insignificant effect on stock prices. Based on the findings, it was established that accounting information has a positive effect on stock prices. Thus, it was recommended that timely and adequate accounting information should be made available by the management of Deposit Money Banks in Nigeria to induce the interest of investors and that investors are urged to pay more attention to earnings per share, book value per share and dividend per share in their investment decisions","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116155565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

MAXIMUM PROFIT ENSURED FOR INDUSTRY SUSTAINABILITY 确保行业可持续发展的最大利润

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2203

H. Mohajan

引用次数: 6

INVESTIGATING HOW MANAGERIAL COMMUNICATION INFLUENCES EMPLOYEE MOTIVATION 调查管理沟通如何影响员工激励

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2239

Georgiana Zoe Iacob Mihaila, Elena Gurgu

{"title":"INVESTIGATING HOW MANAGERIAL COMMUNICATION INFLUENCES EMPLOYEE MOTIVATION","authors":"Georgiana Zoe Iacob Mihaila, Elena Gurgu","doi":"10.26458/2239","DOIUrl":"https://doi.org/10.26458/2239","url":null,"abstract":"This paper aims to research the motivation of human resources, with a case study at CONEREPET SA PLОIЕȘTI[1], a Romanian crude oil products transport company.In the first part of the work, we dealt with the theoretical aspect of environmental pollution with petroleum products: polluting factors and methods of depollution. Then we presented theoretical aspects of human resource management, so that we can approach a research study in the second part of the paper. Also, we analyzed the CONEREPЕT SA company, and, like the research study, we dealt with the motivation of human resources within the company. We chose this topic due to the experience in the field.We concluded that human resources are primary among those needs and resources available to the organization in carrying out the activity to achieve its objectives and, consequently, it is logical to pay special attention to their management. At the center of all business are the people. All other resources, land, buildings, machinery, equipment, vehicles, or money are only of secondary importance. Business cannot be done without people. Businesses have no other purpose than to serve people's needs.[1] We will not divulge the name of the company where we conducted the case study for security reasons of the data and information provided. Thank you for understanding the situation.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128505154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

EMPIRICAL STUDY ABOUT THE RELATION BETWEEN FAMILY OWNERSHIP AND FIRM PERFORMANCE: EVIDENCE FOR ROMANIAN FAMILY FIRMS 家族所有权与企业绩效关系的实证研究——以罗马尼亚家族企业为例

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22314

Mihaela Bebeșelea, Adina Trandafir

引用次数: 0

RANKING OF EU COUNTRIES ACCORDING TO INNOVATION POTENTIAL 欧盟国家创新潜力排名

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2232

M. Marković

引用次数: 0

THE EFFECT OF MOTIVATION FOR THE PREVENTION OF CORRUPTION ACTS IN THE MINISTRY OF INTERNAL AFFAIRS 动机对内务部腐败行为预防的作用

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/2237

Irena Todorova

引用次数: 0

International Transfer Pricing and Performance of Supranational Companies in Nigeria West Africa 西非尼日利亚跨国公司的国际转移定价与绩效

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22317

A. Osho, Felix Ibukun Adewole

{"title":"International Transfer Pricing and Performance of Supranational Companies in Nigeria West Africa","authors":"A. Osho, Felix Ibukun Adewole","doi":"10.26458/22317","DOIUrl":"https://doi.org/10.26458/22317","url":null,"abstract":"The study examined the relationship between international transfer pricing and the performance of supranational companies in Nigeria. The study used secondary data from the Central Bank of Nigeria (CBN) Statistical Bulletin, the Federal Inland Revenue Service (FIRS), the World Bank Statistical Bulletin, and annual reports and accounts of the sampled multinational companies. The study used panel regression analysis. The results of the study showed that interest rates and import duties have a significant and positive effect on the performance of supranational corporations in Nigeria. The study further found that corporate income tax and exchange rate have a significant and negative impact on the performance of supranational corporations in Nigeria. Based on the results, the study concluded that international transfer pricing has a significant impact on the performance of supranational companies in Nigeria, particularly when international transfer pricing is measured using interest rates, exchange rates, corporate income taxes and import duties; while performance is measured by profit after tax. The study therefore recommended that supranational companies should develop a system to defend themselves against exchange rate and corporate taxes caused by unforeseen exchange rate movements and double taxation.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115807087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

QUALITY MANAGEMENT IN THE ROMANIAN PHARMACEUTICAL FIELD DURING THE COVID-19 PANDEMIC COVID-19大流行期间罗马尼亚制药领域的质量管理

Annals of Spiru Haret University. Economic Series Pub Date : 2022-09-28 DOI: 10.26458/22322

Binca Calota-Toma, Elena Gurgu

{"title":"QUALITY MANAGEMENT IN THE ROMANIAN PHARMACEUTICAL FIELD DURING THE COVID-19 PANDEMIC","authors":"Binca Calota-Toma, Elena Gurgu","doi":"10.26458/22322","DOIUrl":"https://doi.org/10.26458/22322","url":null,"abstract":"Health services are very important, as in any economy, because the life of all mankind depends on them. Bearing in mind that the pharmacist is the first and last filter in the medical system, we believe that they have a decisive role in the COVID-19 pandemic. Pharmacists must take extra measures to protect themselves, their families, and the community. All patients can be considered as COVID-positive, but pharmacists will offer them the same services and care as before.In the last 15 years, Romania has faced a complex socio-demographic process.The decrease in the birth rate, the general mortality rate and the emigration of the young population led both to the aging of the working age population and to the decrease of the total population of the country.All this aspect led to the reduction of the population size and required a rethinking of the health services system of social protection, in view of prolonging the active life of the population both from the point of view of the quality of the services offered and of the infrastructural facilities.The consumption of services represents an indicator of the quality of life, which we want to discuss in this article.","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128781002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Forward 向前

Annals of Spiru Haret University. Economic Series Pub Date : 2022-07-22 DOI: 10.26458/2220

Elena Gurgu

引用次数: 0

Nigeria-China Bilateral Relations: The Current Challenges, 2015-2020 2015-2020年，尼中双边关系面临的挑战

Annals of Spiru Haret University. Economic Series Pub Date : 2022-06-29 DOI: 10.26458/2210

Oghuvbu Augustine Ejiroghene

{"title":"Nigeria-China Bilateral Relations: The Current Challenges, 2015-2020","authors":"Oghuvbu Augustine Ejiroghene","doi":"10.26458/2210","DOIUrl":"https://doi.org/10.26458/2210","url":null,"abstract":"The year 2020 marked the 50th anniversary of diplomatic relations between Nigeria and China. Despite the functioning of Sino-Nigerian bilateral relations, Nigerians have resented and criticized every socio-economic interaction. Concern was raised about the alleged disadvantages on Nigeria's fragile economy by the dumping of inferior Chinese industrial products in Nigeria. Some scholars claim that Nigeria's investment in China has less opportunities to survive due to the restrictions on employment and visa restrictions faced by many Nigerians to explore business opportunities in China. It is against this backdrop, this study examined the relationship between Nigeria and China, accessing their strategic relevance and the current challenges in their bilateral relations. The study also pinpoint into Sino-Nigeria relations during the novel corona virus. This work adopts the historical method of discuss and analysis in understanding the Nigeria-China bilateral relations from 2000 till the covid-19 era. In other to properly do this, this paper looks at primary and secondary sources such as books, newspaper reports, interviews, journal articles among others. The study adopted the Neoliberal Institutionalism theory to explain Sino-Nigeria bilateral relations. The findings from the study showed that the bilateral relations benefited China more in terms of trade, its unwillingness to assist Nigeria curb unemployment challenges and the failure to transfer technology to Nigeria. Given that the relationship is lopsided, the study concludes that Nigeria’s problems cannot be solved by China as the former must learn from China’s hard way to industrialization. \u0000 ","PeriodicalId":114591,"journal":{"name":"Annals of Spiru Haret University. Economic Series","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132812472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0