发布求助
文献互助 智能选刊 最新文献

Research Journal of Finance and Accounting最新文献

筛选
英文 中文
Adoption of Treasury Single Account (TSA) and Economic Growth of Nigeria: A Reappraisal 采用国库单一账户与尼日利亚经济增长:再评价
Research Journal of Finance and Accounting Pub Date : 2023-08-01 DOI: 10.7176/rjfa/14-16-01
{"title":"Adoption of Treasury Single Account (TSA) and Economic Growth of Nigeria: A Reappraisal","authors":"","doi":"10.7176/rjfa/14-16-01","DOIUrl":"https://doi.org/10.7176/rjfa/14-16-01","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80196929","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
Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour 监事会效能、村政府胜任力与基金管理问责:由亲社会行为调节
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-13-03
{"title":"Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour","authors":"","doi":"10.7176/rjfa/14-13-03","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-03","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"374 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84944820","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
Tax Avoidance Moderate: Board of Commissioners, Profitability, Leverage, Firm Size and Audit Report Lag 适度避税:董事、盈利能力、杠杆、公司规模和审计报告滞后
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-13-08
{"title":"Tax Avoidance Moderate: Board of Commissioners, Profitability, Leverage, Firm Size and Audit Report Lag","authors":"","doi":"10.7176/rjfa/14-13-08","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-08","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"4 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77703992","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 Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria 董事会属性对尼日利亚上市存款银行盈余管理的影响
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-14-05
{"title":"Effect of Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria","authors":"","doi":"10.7176/rjfa/14-14-05","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-05","url":null,"abstract":"The main objective of this study was to investigate the effect of board attributes on earnings management of listed deposit money banks in Nigeria between 2016 and 2021. Board size, board diversity and board composition, were used as proxies for board attributes of listed deposit money banks in Nigeria, while discretionary accrual was used as proxy for earnings management in this study. The data was obtained from published annual audited accounts and financial reports of listed DMBs. A panel data of the twelve (12) quoted banks covering a period of five (5) years was employed. The study used various methods such as descriptive statistics, correlation, Hausman test and panel regression. The result found that board size and board composition was negatively significant on earnings management. while, board diversity was negatively insignificant on earnings management. The study recommends that shareholders of commercial banks in Nigeria should put in place ideal boards with adequate members so as to provide an oversight role that would minimize on earnings management. Also, the study recommends that deposit money banks in Nigeria should ensure that the composition of the board could properly constitute to have audit committees and independent directors who will bring in outside experience and expertise that would minimize earnings management. Finally, due to the insignificant effect of board diversity on earnings management, banks management should increase the awareness about the benefit of gender diversify Board members and give women the opportunity to participate in decision making process and share their knowledge. Keywords: Board Attributes, Board Size, Board Diversity, Board Composition, Earnings Management, DMBs DOI: 10.7176/RJFA/14-14-05 Publication date: July 31 st 2023","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135712038","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
Taxation Policies and Its Effect on the Growth of Small &Medium Size Enterprises in Cameroon in the Midst of the Ongoing Sociopolitical Crisis 在持续的社会政治危机中，喀麦隆的税收政策及其对中小企业成长的影响
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-14-03
{"title":"Taxation Policies and Its Effect on the Growth of Small &Medium Size Enterprises in Cameroon in the Midst of the Ongoing Sociopolitical Crisis","authors":"","doi":"10.7176/rjfa/14-14-03","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-03","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90482007","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
Law of Karma Phala on Potential Financial Management Fraud: Testing of Hexagon Fraud Element 潜在财务管理舞弊的因果报应规律:六边形舞弊要素的检验
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-14-08
{"title":"Law of Karma Phala on Potential Financial Management Fraud: Testing of Hexagon Fraud Element","authors":"","doi":"10.7176/rjfa/14-14-08","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-08","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"32 1 Suppl. 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74576062","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
Does Management Moderates on Analyst Consensus Achievement and Stock Price? 管理层是否对分析师共识成就和股价有所缓和?
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-13-02
{"title":"Does Management Moderates on Analyst Consensus Achievement and Stock Price?","authors":"","doi":"10.7176/rjfa/14-13-02","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-02","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90184287","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
Effects of Capital Structure on Financial Performance of Firms in the Commercial and Services Sector Listed at Nairobi Securities Exchange in Kenya 资本结构对肯尼亚内罗毕证券交易所商业和服务业上市公司财务绩效的影响
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-13-01
{"title":"Effects of Capital Structure on Financial Performance of Firms in the Commercial and Services Sector Listed at Nairobi Securities Exchange in Kenya","authors":"","doi":"10.7176/rjfa/14-13-01","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-01","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87997050","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
How Halo Effect Phenomena Works on Financial Performance, Corporate Social Responsibility Disclosure, and Stakeholder Pressure 光环效应如何影响财务绩效、企业社会责任披露和利益相关者压力
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-14-07
{"title":"How Halo Effect Phenomena Works on Financial Performance, Corporate Social Responsibility Disclosure, and Stakeholder Pressure","authors":"","doi":"10.7176/rjfa/14-14-07","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-07","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"518 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77164703","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
Moderate Emotional Spiritual Quotient (ESQ): Internal & External Factors on Dysfunctional Auditor Behavior 适度情绪灵性商(ESQ):功能失调的内外部因素
Research Journal of Finance and Accounting Pub Date : 2023-07-01 DOI: 10.7176/rjfa/14-13-05
{"title":"Moderate Emotional Spiritual Quotient (ESQ): Internal & External Factors on Dysfunctional Auditor Behavior","authors":"","doi":"10.7176/rjfa/14-13-05","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-05","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76550894","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信