American Journal of Accounting最新文献_第3页

CORPORATE GOVERNANCE AND CASH HOLDINGS OF MANUFACTURING COMPANIES IN NIGERIA 尼日利亚制造企业的公司治理和现金持有量

American Journal of Accounting Pub Date : 2017-04-19 DOI: 10.47672/ajacc.246

Ikueze Evelyn Nkem, Egungwu Ngozi Ursula

{"title":"CORPORATE GOVERNANCE AND CASH HOLDINGS OF MANUFACTURING COMPANIES IN NIGERIA","authors":"Ikueze Evelyn Nkem, Egungwu Ngozi Ursula","doi":"10.47672/ajacc.246","DOIUrl":"https://doi.org/10.47672/ajacc.246","url":null,"abstract":"Purpose: The study examined the effect of corporate governance on cash holding by using observation from 2012 to 2015 from five Nigerian quoted Manufacturing Companies. To achieve this goal the following factors on cash holdings were examined: Board’s compensation, female board members, board’s size, board’s ownership, board’s educational level and board’s age.Methodology: The secondary data used were taken from companies websites, annual reports and financial statements. Multiple regression model based on panel data analysis was applied to assess the aforementioned relationship and their significance were determined.Results: The achieved findings indicated that presence of female board members, boards educational level, board compensation and board’s age (working experience) have positive influence on cash holding Board’s size and board’s ownership have negative influence on cash holding. The study further identified board’s ownership as a determinant of cash holding in Nigerian manufacturing companies. Hence, the higher the interest of directors in acquisition of shares of a company, the more the cash holding of that company.Unique contribution to theory, practice and policy: The study recommends a yearly review of the dividend policy of the manufacturing companies to improve the dividend payout as an encouragement to shareholders.","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"23 24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128440868","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

INTELLECTUAL CAPITAL AND CORPORATE PERFORMANCE IN NIGERIA BANKS 尼日利亚银行的智力资本和企业绩效

American Journal of Accounting Pub Date : 2017-04-18 DOI: 10.47672/AJF.242

Ikenna Dr.Egungwu, Egungwu Ngozi Ursula

{"title":"INTELLECTUAL CAPITAL AND CORPORATE PERFORMANCE IN NIGERIA BANKS","authors":"Ikenna Dr.Egungwu, Egungwu Ngozi Ursula","doi":"10.47672/AJF.242","DOIUrl":"https://doi.org/10.47672/AJF.242","url":null,"abstract":"Purpose: This study is on the interaction between corporate performance variables and Intellectual capital effectiveness of selected banks in Nigeria.Methodology: One multivariate model that incorporates the three performance indicators was formulated. The three (3) indicators are Asset Quality, Loan Quality, and Net Income. The study adopted ex-post-facto research design on a time series data spanning 10 years (2006-2015). The sampling technique was purposive sampling and data were drawn from the financial statements of the selected banks. Ordinary Least Square regression analysis was employed to test each of the three (3) hypotheses, at 5% level of significance.Results: The results indicated that; intellectual capital contributes positively to asset quality of banks; there is no significant positive effect of intellectual capital on loan quality; there is a significant positive effect of intellectual capital on net income of the banks.Unique contribution to theory, practice and policy: The study recommended that banks should take inventory of her portfolio (assets) so as to identify those of them that are no longer useful and also employ qualified, experienced and trained staff to add value to her intellectu1resources.","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127752409","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: 2

INFLUENCE OF POLICIES ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA 政策对肯尼亚酒店业应收账款管理的影响

American Journal of Accounting Pub Date : 2017-02-03 DOI: 10.47672/AJACC.195

Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri

{"title":"INFLUENCE OF POLICIES ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA","authors":"Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri","doi":"10.47672/AJACC.195","DOIUrl":"https://doi.org/10.47672/AJACC.195","url":null,"abstract":"Purpose: The purpose of the study was to determine the influence of policies on accounts receivables management in the hotel industry in Kenya.Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that management policies are a key driver to accounts receivables management in hotel industry in Kenya. It was possible to conclude that the hotels had put into place strict management policies and internal operating procedures approved by the senior management on accounts receivables.Unique contribution to theory, practice and policy: Based on the findings, the study recommends that that hotel management should ensure that they employ workers who can follow orders with minimum supervision and reward them well in terms of compensation to avoid cases of theft, complaints from customers and endorse a heavy penalty for any employee who provide substandard service.","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126669791","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: 2

EFFECTS OF ORGANIZATION SIZE ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA 组织规模对肯尼亚酒店业应收账款管理的影响

American Journal of Accounting Pub Date : 2017-02-03 DOI: 10.47672/ajacc.192

Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri

{"title":"EFFECTS OF ORGANIZATION SIZE ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA","authors":"Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri","doi":"10.47672/ajacc.192","DOIUrl":"https://doi.org/10.47672/ajacc.192","url":null,"abstract":"Purpose: The purpose of the study was to establish the effects of organization size on accounts receivables management in the hotel industry in KenyaMethodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that size of the organization had a positive effect on accounts receivables management in the hotel industry in Kenya. It can be concluded that the larger the hotel the higher the accounts receivables to be managed hence the need to have a strong management structures and policies in place. The study concludes that size of the organization is statistically significant in explaining accounts receivables in the hotel industry in Kenya. Unique contribution to theory, practice and policy: Based on the findings, the study recommends that hotel management should ensure that there are standardized and written manuals with the policies regarding trade credit and its management.","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132482902","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: 4

EFFECT OF MANAGEMENT STRUCTURES ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA 管理结构对肯尼亚酒店业应收账款管理的影响

American Journal of Accounting Pub Date : 2017-02-03 DOI: 10.47672/AJACC.194

Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri

{"title":"EFFECT OF MANAGEMENT STRUCTURES ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA","authors":"Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri","doi":"10.47672/AJACC.194","DOIUrl":"https://doi.org/10.47672/AJACC.194","url":null,"abstract":"Purpose: The purpose of the study was to determine the effects of management structures on accounts receivables management in the hotel industry in KenyaMethodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010).. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that management structures had an effect on accounts receivables management at the hotel industry in Kenya. It can therefore be concluded that there was an effective system for managing accounts payable and receivable and a monthly operating budget in hotels and the management was concerned with providing additional information to improve the clarity and comprehensiveness of the company’s accounts receivables.Unique contribution to theory, practice and policy:Based on the findings, the study recommends that the hotel management should ensure the staff offers high quality services so as to attract and retain their customers. ","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"2 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132914025","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

EFFECT OF MARKETING CHANNELS ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA 营销渠道对肯尼亚酒店业应收账款管理的影响

American Journal of Accounting Pub Date : 2017-02-03 DOI: 10.47672/AJACC.193

Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri

{"title":"EFFECT OF MARKETING CHANNELS ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA","authors":"Simon K. Ngugi, R. Gakure, G. Gekara, James Kahiri","doi":"10.47672/AJACC.193","DOIUrl":"https://doi.org/10.47672/AJACC.193","url":null,"abstract":"Purpose: The purpose of the study was to establish the effects of marketing channels in accounts receivables management in the hotel industry in Kenya.Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that marketing channels had a positive effect on accounts receivables management. It can therefore be concluded that competition was the major reason for granting trade credit in hotels and receivables help in attracting potential customers and retaining the older ones at the same time by weaning them away from the competitors.Unique contribution to theory, practice and policy: Based on the findings, the study recommends that the hotel management should ensure that staff offers high quality of service so as to attract and retain their customers. ","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127038503","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

INFLUENCE OF TECHNOLOGY ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA 技术对肯尼亚酒店业应收账款管理的影响

American Journal of Accounting Pub Date : 2017-02-03 DOI: 10.47672/ajacc.191

Simon K. Ngugi, R. Gakure, G. Gekara, James K. Kahi

{"title":"INFLUENCE OF TECHNOLOGY ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA","authors":"Simon K. Ngugi, R. Gakure, G. Gekara, James K. Kahi","doi":"10.47672/ajacc.191","DOIUrl":"https://doi.org/10.47672/ajacc.191","url":null,"abstract":"Purpose: The purpose of the study was to establish how technology influences accounts receivables management in the hotel industry in Kenya.Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that technology determines accounts receivables management in hotel industry in Kenya. The quality of technology facilities embraced at any hotel is very important because it influences accounts receivables management and hence improves the hotel performance at large. Unique contribution to theory, practice and policy: Based on the findings, the study recommends that hotels management should ensure that systems are upgraded with the technological changes taking place in the whole world.","PeriodicalId":165748,"journal":{"name":"American Journal of Accounting","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131264842","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