European Journal of Accounting, Auditing and Finance Research最新文献_第3页

Fluctuating Exchange Rate and Nigeria’s Economic Growth: A Time Series Assessment of Over Three Decades’ Experience Using Interest Rate and Inflation Rates as Control Variables 汇率波动与尼日利亚的经济增长：以利率和通货膨胀率为控制变量对三十多年经验的时间序列评估

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-11-15 DOI: 10.37745/ejaafr.2013/vol11n113458

Ejike Sunday Okoroigwe, James Obilikwu, Shuaib Ndagi Sayedi, A. B. Yusuf

{"title":"Fluctuating Exchange Rate and Nigeria’s Economic Growth: A Time Series Assessment of Over Three Decades’ Experience Using Interest Rate and Inflation Rates as Control Variables","authors":"Ejike Sunday Okoroigwe, James Obilikwu, Shuaib Ndagi Sayedi, A. B. Yusuf","doi":"10.37745/ejaafr.2013/vol11n113458","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n113458","url":null,"abstract":"This study examined the empirical investigation of the effect of fluctuating exchange rate on Nigeria’s economy from 1986 to 2021. The specific objective is to determine the combined effects of exchange rate, inflation, interest rate on gross domestic product and the individual effect of exchange rate, inflation, interest rate on the gross domestic product. The data were obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin and National Bureau of Statistics. The regression analysis to provide meaning to the research through which the following findings were made; this study depicts on exchange rate, inflation rate, and interest rate contribution to gross domestic product. The consequences of this examination have demonstrated that exchange rate, inflation rate, and interest rate are serious determinants of gross domestic product in the Nigerian Economic Growth. The factors (exchange rate, inflation rate and interest rate) when presented synonymously, have performed well regarding economic growth. The finding suggested that exchange rate, inflation rate and interest rate are determinants of gross domestic product. A practical assessment of these dimensions revealed that exchange rate, inflation rate and interest rate were effectively stabilized and they will achieve a greater significant benefit in terms of gross domestic product. The result shows that, the higher stability of exchange rate, inflation rate and interest rate the higher the possibility of gross domestic product of Nigeria, which will definitely have positive significant impact on economic growth of Nigeria.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"32 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139274705","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

Audit Input and Accounting Conservatism Among Listed Firms in Nigeria 尼日利亚上市公司的审计投入与会计保守主义

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-11-15 DOI: 10.37745/ejaafr.2013/vol11n11116

A. I. Mamidu, E. O. Oladutire

引用次数: 0

The Effect of Asset Quality on Systemic Risk: The Case of the Egyptian Banks 资产质量对系统性风险的影响：埃及银行案例

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-11-15 DOI: 10.37745/ejaafr.2013/vol11n117495

Atta Aid Atta

{"title":"The Effect of Asset Quality on Systemic Risk: The Case of the Egyptian Banks","authors":"Atta Aid Atta","doi":"10.37745/ejaafr.2013/vol11n117495","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n117495","url":null,"abstract":"This study examined the effect of asset quality on systemic risk of Egyptian banks. The specific objectives determined the effect of asset quality on commercial loans, asset financing, vendor financing of Egyptian banks. The study adopted a descriptive research design approach where the target population included the 10 Egyptian banks for the period 2015-2020. The study used secondary data that was extracted from the websites of the respective commercial banks. The study used panel regression analytical model. The study concluded that asset quality affected commercial loans, asset financing, vendor financing and of Egyptian banks in a positive and significant way. The study recommended that the Egyptian banks should focus on reducing the level of nonperforming loans because when diversifying the loan portfolio where there is a high credit risk. The study recommended that the Egyptian banks to be sure that the collateral is protected and will not deteriorate, this costs the bank money. Lastly, the study recommended banks should develop comprehensive strategic plans detailing on how they will deal with non-performing loans in their occurrence in a systematic way.”","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"192 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139272645","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

Artificial Intelligence Adoption and Corporate Operating Activities of Deposit Money Banks 人工智能应用与存款货币银行的企业经营活动

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-11-15 DOI: 10.37745/ejaafr.2013/vol11n111733

A. Salemcity, O.O. Aiyesan, A.O Japinye

引用次数: 0

Determinants of Capital Structure Decision of Micro, Small and Medium Scale Entreprises (MSMES) in Selected South Western States, Nigeria 尼日利亚西南部部分州中小微型企业（MSMES）资本结构决策的决定因素

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-11-15 DOI: 10.37745/ejaafr.2013/vol11n1196120

I. Adebiyi, O. Eniola, Oluyinka Oluwagbade, I. Akinadewo

{"title":"Determinants of Capital Structure Decision of Micro, Small and Medium Scale Entreprises (MSMES) in Selected South Western States, Nigeria","authors":"I. Adebiyi, O. Eniola, Oluyinka Oluwagbade, I. Akinadewo","doi":"10.37745/ejaafr.2013/vol11n1196120","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n1196120","url":null,"abstract":"This research investigated the firm characteristics and owner-manager characteristics that affect capital structure decisions of Micro Small and Medium Scale Enterprises (MSMEs) in Nigeria using a sample size of 120, drawn from MSMEs in Ondo and Osun states, combining the simple random sampling technique with the cluster sampling technique. This study employed primary data by administering questionnaires to MSME owners and managers. The descriptive statistics and logistic regression analysis was used to analyse data. The results showed that size of firms using capital investments had a significant positive impact on capital structure decisions, while size of firms using number of employees had a positive but insignificant effect on capital structure decisions. In the same vein, firm age showed an insignificant positive effect on capital structure choices of MSMEs in Nigeria. Owner-Manager gender, age and education revealed an insignificant negative effect on capital structure decisions of MSMEs in Nigeria. Consider. This study therefore recommends that MSMEs should from time to time expand the scope of their activities as they grow in order to easily access external finance when the need arises. In the same vein, external finance such as debt can be explored by both the male and female gender when there is a need for it, after carefully considering the risks and benefits.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"59 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139274222","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

Impact of Social Costs on Business Reputation Among Listed Firms in Nigeria: Structural Equation Modeling Approach 尼日利亚上市公司社会成本对企业声誉的影响:结构方程模型方法

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-10-10 DOI: 10.37745/ejaafr.2013/vol11n10118

Olufemi Adekoya, Yisa A. Adeniji

{"title":"Impact of Social Costs on Business Reputation Among Listed Firms in Nigeria: Structural Equation Modeling Approach","authors":"Olufemi Adekoya, Yisa A. Adeniji","doi":"10.37745/ejaafr.2013/vol11n10118","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n10118","url":null,"abstract":"There are frequent disruptive developments in the contemporary business environment, which is chaotic. A restriction is the inability of an organisation to predict future performance with certainty. To improve company performance and develop their reputation, organisations must strike a balance between the economic (removal of societal costs) and non-economic (business reputation) sides of their operations. Consequently, this study examined how social costs impact the business reputation of listed companies in Nigeria. The study used survey research designs. The population was made up of 168 firms that were listed on the Nigerian Exchange Group as of December 31, 2022. To collect primary data, a standardised and verified questionnaire was used. For the analysis, a structural equation model was employed. The results of the first hypothesis refuted the findings of the initial hypothesis, which demonstrated a strong positive correlation between social costs and business reputation. The study yields a standardised estimate of 0.840 (t-value = 8.116, p 0.001), demonstrating that social costs significantly affect the reputations of listed firms. The second hypothesis postulates a positive relationship between innovation and a company's reputation (standardised estimate = 0.547, t-value = 4.562, p 0.001). The relationship between business ethics and reputation is still negligible, with a standardised estimate of 0.116, a t-value of 0.669, and a p-value of 0.503. The study recommends that corporate managers work harder on social responsibility to boost the reputation of their businesses. Governmental agencies in Nigeria should set up a system encouraging companies to prioritise social responsibility projects.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359776","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

The Impact of the Shadow Economy on Tax Revenues in Palestine Between the Years (2000-2021) 2000-2021年巴勒斯坦影子经济对税收的影响

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-10-10 DOI: 10.37745/ejaafr.2013/vol11n103654

Bahaa Subhi Awwad, Majdi Wael Al-Kababji

引用次数: 0

The Historical Evolution, Developments and Accounting Implications of Cryptocurrency Operations 加密货币操作的历史演变、发展和会计影响

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-10-10 DOI: 10.37745/ejaafr.2013/vol11n105572

S.A Owolabi, Tunde. G Osanyinbi

{"title":"The Historical Evolution, Developments and Accounting Implications of Cryptocurrency Operations","authors":"S.A Owolabi, Tunde. G Osanyinbi","doi":"10.37745/ejaafr.2013/vol11n105572","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n105572","url":null,"abstract":"The governments around the globe except Salvadoran government had issued several warnings such as outright ban against the investment in the cryptocurrency. This act was due to the associated risk of loss of investment and lack of accountability framework in the countries. This paper, therefore, appraises the historical evolution and accounting implications of cryptocurrency operations. The desk review methodology anchored on content analysis of relevant literatures and conveniency sampling method was used for the study. The paper identified that the evolution of cryptocurrency was based on the desire to jettison government intervention in financial control vis-a-vis the experience of the global meltdown of year 2007-2008. Also, the study revealed that lack of local and global accounting standard affects accountability in terms of cryptocurrency. The study, therefore, concludes that cryptocurrencies and central bank digital currencies (CBDCs) are new trends in the evolution of monetary economics. It, therefore, recommends that International Federation of Accountants (IFAC) should, in the interest of global citizenry, put in place an emergency machinery and framework for the setting and release of global accounting standard that is specific to cryptocurrency.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359917","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

Moderating Role of Board Size on Debt Capital and Firm Performance of Quoted Industrial Goods Companies in Nigeria 尼日利亚工业品上市公司董事会规模对债务资本和公司绩效的调节作用

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-10-10 DOI: 10.37745/ejaafr.2013/vol11n101935

Noah Ugbede, Ekpa Felix, David O Odobi, M.J Eidicha, Maclord W Egwuaba

{"title":"Moderating Role of Board Size on Debt Capital and Firm Performance of Quoted Industrial Goods Companies in Nigeria","authors":"Noah Ugbede, Ekpa Felix, David O Odobi, M.J Eidicha, Maclord W Egwuaba","doi":"10.37745/ejaafr.2013/vol11n101935","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n101935","url":null,"abstract":"Financing sources of any corporate organization are a serious determinant of its performance because either equity or debt financing has its cost. The interaction between them has to be evaluated periodically. Against this background, this study establishes the Moderating role of board size on debt capital and the firm performance of industrial goods companies in Nigeria. The population of the study comprises the thirteen industrial goods companies quoted on the Nigeria Exchange Group (NGX). The population was wholly sampled for the study. Debt financing represented by debt-to-total asset was the independent variable, while, firm performance) was measured by return on assets (ROA). The panel data were obtained from the financial statements of the companies from 2012-2021. The study adopts a bi-model approach for clarity of presentation and analysis. The analysis was conducted with the aid of the pooled Ordinary Least Square Multiple Regression method and the result from Model I showed that debt capital has a significant negative effect on the firm performance of the sampled companies. The result from Model II indicated that board size has an insignificant positive moderating effect on debt capital and firm performance. The study recommends that the management of industrial goods companies in Nigeria should keep debt capital at its lowest to improve their performance.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359919","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

Unauthorized Withdrawal from ATM/POS: Compounding Customers’ Nightmares in the Banking Sector of Nigeria 未经授权从ATM/POS提款:尼日利亚银行业客户的噩梦

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-10-10 DOI: 10.37745/ejaafr.2013/vol11n1098111

Uwem Udok, Ndudie E. Oton

{"title":"Unauthorized Withdrawal from ATM/POS: Compounding Customers’ Nightmares in the Banking Sector of Nigeria","authors":"Uwem Udok, Ndudie E. Oton","doi":"10.37745/ejaafr.2013/vol11n1098111","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n1098111","url":null,"abstract":"In recent times, a lot of bank customers have experienced a sudden disappearance of funds in their bank accounts and this has been a source of concern to the stakeholders in the banking sector of Nigeria. These are unauthorized transactions which occur without the consent or authorization from the customers. The unauthorized transactions may be in the form of illegal or unauthorized withdrawals by criminals or indiscriminate or multiple deductions or debits by the banks claiming to be ATM/POS transaction charges. In some cases, the entire life savings of a customer may be siphoned without any trace of the source of the illegal withdrawals. This paper examines these cases of unauthorized transactions in the accounts of bank customers and argues that appropriate steps should be taken by the banks to prevent unauthorized transactions in the customers’ accounts rather than rely an exemption clause which may not avail them when they are negligent. The paper concludes that the customers also have a role to play to guard against unauthorized withdrawals in their accounts, and recommends among others, that any customer who discovers any unauthorized transaction in his or her account should immediately report to the bank for appropriate action to be taken.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359915","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