European Journal of Accounting, Auditing and Finance Research最新文献_第6页

Retained Earnings, Corporate Governance and Market-To-Book Value of Listed Firms in Nigeria 尼日利亚上市公司留存盈余、公司治理与市净率

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n52838

Ayinla Yisa Adeniji

引用次数: 0

Impact of Philanthropic Corporate Social Responsibility on Firm Value of Deposit Money Banks in Nigeria 慈善企业社会责任对尼日利亚存款银行企业价值的影响

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n51427

B. Okike, B. E. Ekoja, S. Nyahas

引用次数: 0

Sustainability Reporting and Assets Quality of Listed Deposit Money Banks in Ghana, Kenya and Nigeria 加纳、肯尼亚和尼日利亚上市存款货币银行的可持续发展报告与资产质量

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n692110

T. T. Siyanbola, Apollos Ndubuisi Nwaobia, E. Otitolaiye

{"title":"Sustainability Reporting and Assets Quality of Listed Deposit Money Banks in Ghana, Kenya and Nigeria","authors":"T. T. Siyanbola, Apollos Ndubuisi Nwaobia, E. Otitolaiye","doi":"10.37745/ejaafr.2013/vol11n692110","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n692110","url":null,"abstract":"Bank's asset quality deteriorates when banks are exposed to high non-performing loans and associated credit risks. Sustainability reporting deepens the acceptability and understanding of huge opportunities and enhances the corporate competitive advantage of the banks in enhancing banks’ assets quality. This study investigated the effect of sustainability reporting on the assets quality of listed deposit money banks (DMBs) in Ghana, Kenya and Nigeria. The study explored secondary data, using a population of 95 listed DMBs, while a sample size of 31 DMBs was purposively selected for a period of 12 years. Data were extracted from the annual financial records of the banks and sustainability reporting checklist in line with the Global Reporting Initiative. The validity and reliability of the data were premised on the statutory audit of the financial statements. Descriptive and inferential (multiple regression) statistics were used to analyze the data at a 5% significant level. The study found that sustainability reporting significantly affected the assets quality of the listed deposit money banks in Ghana, Kenya and Nigeria (Adj R2 = 0.47, Wald-test (4, 367) = 342.18, p < 0.05). Based on the finding, the study recommended managers of the banks should exhibit high professional competence, and exercise managerial expertise and ethical practices in compliance with sustainability reporting best corporate best practices capable of enhancing the assets quality of the banks.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123476612","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

Green Accounting Practices and Shareholders’ Value of Listed Consumer Goods Companies in Nigeria 尼日利亚上市消费品公司的绿色会计实务与股东价值

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n6123

D. C. Akpan, Ubong Okon Nkanta

{"title":"Green Accounting Practices and Shareholders’ Value of Listed Consumer Goods Companies in Nigeria","authors":"D. C. Akpan, Ubong Okon Nkanta","doi":"10.37745/ejaafr.2013/vol11n6123","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n6123","url":null,"abstract":"The severity of environmental degradation has its adverse impact on the quality of lives. Measures are being taken both at the national and international level to reduce and mitigate its impact on the environment, social, economic, and political sphere. This study investigated the effect of green accounting practices on shareholders’ value in Nigeria by drawing samples from listed consumer goods firms on the floor of the Nigerian Exchange Group from 2012 to 2021. Ex post facto design was used, secondary data were employed and least square dummy variable regression was used in analyzing the data. A sample size of 20 companies were determined using Tato Yamane formula and these companies were selected using simple random sampling technique. Green accounting being the dependent variable was proxied by biodiversity disclosure, emission disclosure, waste disclosure, water & effluents disclosure, and compliance to environmental laws & regulations disclosure. The dependent variable of this study was shareholders’ value proxied by shareholders’ value added (SHVA). The result showed that biodiversity disclosure and compliance to environmental laws disclosures have a positive significant effect on shareholders’ value added; water & effluents disclosures have a positive significant effect on shareholders’ value added of listed consumer goods firms in Nigeria during the period under study. It was thus concluded that green accounting practices have significant effect on shareholders’ value added of manufacturing companies in Nigeria. Therefore, it was recommended among others that compliance to green accounting practices should be made mandatory for all companies because standard green accounting disclosures are signals to all stakeholders that the companies are ‘green’ and eco- friendly companies and this in turn boost shareholders value.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115333194","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

Environmental Disclosure and Price-earnings Ratio of Manufacturing Companies Listed in Nigeria 尼日利亚制造业上市公司环境信息披露与市盈率

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n62440

A. Ajayi, F. F. Adegbie, S. Dada

{"title":"Environmental Disclosure and Price-earnings Ratio of Manufacturing Companies Listed in Nigeria","authors":"A. Ajayi, F. F. Adegbie, S. Dada","doi":"10.37745/ejaafr.2013/vol11n62440","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n62440","url":null,"abstract":"A good price-earnings ratio is a result of excellent corporate performance; nevertheless, reaching a desirable price-earnings ratio in typical Nigerian manufacturing enterprises is complex and difficult. Meeting price-earnings ratio expectation of shareholder as companies were faced with complexities and unethical non-compliances issues. Studies have suggested that effective environmental disclosure has the capacity to enhance the price-earnings ratios in manufacturing companies. This study was to examine the effect of environmental disclosure on the price-earnings ratio of listed manufacturing companies listed in Nigeria. The study employed an ex-post facto research design. The population of the study was the 66 listed manufacturing companies listed on the Nigerian Exchange Group as of 31st December 2021. Using purposive sampling technique 29 manufacturing companies were selected. Validated data, covering a period of 16 years (2006 -2021) were extracted from published financial statements of the selected manufacturing companies. The reliability of the data was premised on the statutory audit of the financial statements. Descriptive and inferential (multiple regression) statistics were used to analyze the data at a 5% significant level. The findings revealed that environmental disclosure affected the price-earnings ratio of manufacturing companies in Nigeria (Adj.R2 = 0.218, F (5, 458) = 22.87, p < 0.05) . The study recommended that the management of companies should embrace sustainable environmental disclosure to ensure an effective price-earnings ratio for manufacturing companies in Nigeria","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125489150","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

Corporate Governance and Market Value of Listed Manufacturing Firms in Nigeria 尼日利亚制造业上市公司的公司治理与市场价值

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n57183

Ayinla Yisa Adeniji, Hannah Anuoluwapo Adeniyi

{"title":"Corporate Governance and Market Value of Listed Manufacturing Firms in Nigeria","authors":"Ayinla Yisa Adeniji, Hannah Anuoluwapo Adeniyi","doi":"10.37745/ejaafr.2013/vol11n57183","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n57183","url":null,"abstract":"This paper examined the level of corporate governance compliance and its effect on the market value of listed manufacturing firms in Nigeria. The study adopted descriptive survey research design and used secondary data. The population of the study comprised of 78 listed manufacturing firms on the Nigeria Stock Exchange at the end of 2018. Using purposive sampling techniques, relevant data were obtained from 56 firms whose stocks were traded consistently on the stock market. Corporate governance practices and all other relevant economic data were obtained from the firm’s annual reports, the publication of the Nigeria Stock Exchange (NSE) as well as the website of the firms. The data were analyzed using tables, percentages and random effect estimation. The empirical and significant relationship between corporate governance index (t = 10.680 p < 0.001, t = 13.682 p < 0.001, and t = 11.206 p < 0.001) and firms’ value are found to be positive and highly significant in the three estimations. The study concluded that corporate governance is a value driver. The extended findings from the study also indicated that corporate governance mechanisms put in place by firms can ensure financial transparency and serve as catalyst towards ensuring proper utilization of the capital contributed to the firm by its inventors.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135141100","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

Qualitative Analysis on Costs and Benefits of Adopting a Cloud-Based Accounting Information System: A Case Study of Rural Banks in Ghana 采用云会计信息系统的成本与收益的定性分析——以加纳农村银行为例

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-05-15 DOI: 10.37745/ejaafr.2013/vol11n67091

Evans Kelvin Gyau, Kofi Owiredu-Ghorman, Newman Amaning, Pascal Boruzie Kpimekuu

引用次数: 0

Effect of Corporate Governance on Financial Performance of Quoted Commercial Banks in Nigeria 尼日利亚上市商业银行公司治理对财务绩效的影响

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-03-15 DOI: 10.37745/ejaafr.2013/vol11n4114

Esosa Kenny Orumwense, Osaro Orumwense

{"title":"Effect of Corporate Governance on Financial Performance of Quoted Commercial Banks in Nigeria","authors":"Esosa Kenny Orumwense, Osaro Orumwense","doi":"10.37745/ejaafr.2013/vol11n4114","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n4114","url":null,"abstract":"This study investigates the impact of corporate governance on the financial performance of Nigeria's publicly traded commercial banks. The objective of this study is to determine if board size, board female gender, and board independence have effect on the financial performance of quoted commercial banks in Nigeria. Five (5) quoted commercial banks in Nigeria was examined, ranging from the years 2011 to 2020. Secondary data was used and obtained from the bank’s annual reports published in Nigeria Exchange Group. Cross-Sectional research design was used, and the method of data analysis used was panel multiple regression. Findings revealed that board independence has a significant impact on financial performance ( return on assets) of quoted commercial banks in Nigeria but shows negative relationship with financial performance ( return on assets) of quoted commercial banks, study further revealed that board size has a negative relationship with bank's financial performance (return on assets) but has significant value on the financial performance (return on assets) , findings also revealed that at least two female board members were represented in every corporate organization studied, female board membership has a positive relationship with banks' financial performance (Return on Assets), but shows insignificant value on financial performance (return on assets). The study concluded and recommended that, despite some of the independent variables shows insignificant values, Board independent, Board size, Board female gender mechanisms continue to be a critical component of corporate governance in achieving any organization's objectives, financial or otherwise.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123884007","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 Committee and Performance: Evidence from Kenyan Deposit Taking Saccos 审计委员会与绩效:来自肯尼亚银行存款的证据

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-03-15 DOI: 10.37745/ejaafr.2013/vol11n44759

Dennis, Mucee Ncurai, M. Oloko, C. Rambo

{"title":"Audit Committee and Performance: Evidence from Kenyan Deposit Taking Saccos","authors":"Dennis, Mucee Ncurai, M. Oloko, C. Rambo","doi":"10.37745/ejaafr.2013/vol11n44759","DOIUrl":"https://doi.org/10.37745/ejaafr.2013/vol11n44759","url":null,"abstract":"This research examined the effect of Audit committee characteristics on performance of Deposit Taking Saccos in Kenya. Audit committee characteristics was measured by independence, terms of service and study specialization as proxy. The study was guided by the Agency Theory and adopted descriptive cross-sectional survey and correlational research designs. A sample size was 108 licensed Deposit Taking Saccos drawn from a target population of 175. Primary data was collected from the board members and management executives. The analysis was done using descriptive statistics and multiple regressions. The study findings suggest that the overall correlation coefficient for Audit Committee characteristics and performance was found to be 0.144 with a p-value of 0.143> =0.05. This implies a weak positive and insignificant relationship between Audit Committee characteristics and performance. Based on findings, the study recommends proper constitution of audit committee with well spelt out terms of service and a consideration be made on appropriate study specialization. Independence of audit committee must be complied with to ensure conformity to best standards of practice. Areas for further studies suggested are conducting studies in other contexts to corroborate these findings and consideration of effect of other variables of Audit Committee characteristics on the performance.","PeriodicalId":166026,"journal":{"name":"European Journal of Accounting, Auditing and Finance Research","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133174727","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 market reaction to COVID-19: European Evidence 市场对COVID-19的反应:欧洲证据

European Journal of Accounting, Auditing and Finance Research Pub Date : 2023-03-15 DOI: 10.37745/ejaafr.2013/vol11n32753

George Loizides, M. Charitou, Petros Lois

引用次数: 0