Izvestiia Ikonomicheski universitet Varna最新文献

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Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms 非金融上市公司业绩属性与财务报告质量
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-12-01 DOI: 10.56065/ijuev2022.66.3-4.213
Jonshon Kolawole Olowookere, Oyewole Oladunni Ajiboye, J. Ibrahim
{"title":"Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms","authors":"Jonshon Kolawole Olowookere, Oyewole Oladunni Ajiboye, J. Ibrahim","doi":"10.56065/ijuev2022.66.3-4.213","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.3-4.213","url":null,"abstract":"This study examines the influence of firm performance attributes on the quality of financial reporting of listed non-financial firms in Nigeria within the range of 2012 and 2020. The research design adopted was an ex post facto. A sample size of 72 firms was selected to make up the 648 observations. Descriptive statistics and fixed effect panel regression were used to establish the link between the identified independent variables and the quality of financial reporting. The outcomes reveal that return on asset is connected with the quality of financial reporting positively and significantly while revenue growth influence the quality of financial reporting negatively and significantly. In line with the outcomes, this study suggests that the management of Nigerian nonfinancial firms should maximize the benefit of their revenue growth chances to issue standard accounting information which will precisely avail expanded chances for the growth of the business.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76709928","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
Integrated Personnel and Payroll Information System and Financial Accountability 综合人事和工资信息系统和财务责任
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.22
A. E. Agbata, Patricia Chinyere Oranefo
{"title":"Integrated Personnel and Payroll Information System and Financial Accountability","authors":"A. E. Agbata, Patricia Chinyere Oranefo","doi":"10.56065/ijuev2022.66.1-2.22","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.22","url":null,"abstract":"Every government desires a financial management system that positively transforms the economy. This is why the Nigerian government initiated the Integrated Personnel and Payroll Information System (IPPIS), for its financial management in the public sector. The study examined the impact of the IPPIS on Financial Accountability in Nigerian Federal Universities. The survey method was used. The population comprised 2,217 accountants and internal auditors. The sample size was106. Analysis of data was done using descriptive statistics and multiple regression analysis. Findings show that IPPIS has a significant positive impact on budgeting of Nigerian Federal Universities. It also has a significant positive impact on the internal audit function of Nigerian Federal Universities. The study concludes that IPPIS improves financial accountability of Nigerian Federal Universities.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81562225","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
Healthcare Companies Performance before and during Covid-19: Empirical Evidence from 150 companies in Indonesia, Malaysia, and Singapore 医疗保健公司在Covid-19之前和期间的表现:来自印度尼西亚、马来西亚和新加坡150家公司的经验证据
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.91
C. Florence, Yanuar Nanok Soenarno
{"title":"Healthcare Companies Performance before and during Covid-19: Empirical Evidence from 150 companies in Indonesia, Malaysia, and Singapore","authors":"C. Florence, Yanuar Nanok Soenarno","doi":"10.56065/ijuev2022.66.1-2.91","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.91","url":null,"abstract":"The aim of this study is analyzing the effects of Economic Value Added (EVA) and Cash Value Added (CVA) on firm performance, also analyzing whether COVID-19 pandemic affected the firm performance of listed healthcare companies in South-east Asia countries significantly. The objective of this study is to see if healthcare sectors company are really a better option for investors in this time, especially because of the emergence of COVID-19. The firm performance in this study was measured with Market Value Added (MVA). This study took samples of listed healthcare companies from three South-east Asia countries, Indonesia, Malaysia, and Singapore. The study samples included 16 samples from 16 Indonesian Healthcare companies listed in the Indonesia Stock Exchange (IDX), 13 samples from 19 Malaysian Healthcare companies listed in the Bursa Malaysia, and 23 samples from 33 Singaporean Healthcare companies listed in the Singapore Stock Exchange (SGX), the total samples used were of 150 companies. The samples used in this study are from selected companies representing the whole segment. All samples were based on the informations provided in their annual report ended per 31 December. Multi regression analysis method was applied in this study to determine the effects of COVID-19 pandemic on the listed healthcare companies’ performance. Based on the tests conducted for this study, it is found that EVA and CVA have a positive significant effect on MVA. However, there was no significant difference found between MVA before and during COVID-19 pandemic.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"91 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81213365","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
Migrant Remittances, Growth and Poverty Reduction: ARDL- Bounds Test and Granger Causality Approach 移民汇款、增长与减贫:ARDL-边界检验和格兰杰因果关系方法
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.74
N. Lawal, E. Adegun, T. Aderemi, R. Dauda
{"title":"Migrant Remittances, Growth and Poverty Reduction: ARDL- Bounds Test and Granger Causality Approach","authors":"N. Lawal, E. Adegun, T. Aderemi, R. Dauda","doi":"10.56065/ijuev2022.66.1-2.74","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.74","url":null,"abstract":"This study examines the relationship among remittances, growth and poverty reduction in Nigeria. Secondary data from the World Development Indicators was utilized from 1981-2019. ARDL Bounds test and Granger causality techniques were employed in analyzing the objective of the study. Consequently, the major findings in this study could be submitted as follows: GDP per capita has a positive and significant relationship with migrant remittances. Furthermore, economic growth motivates poverty reduction in the country. Hence, it could be concluded that migrant remittances and growth are important economic variables that drive poverty reduction in Nigeria. Moreover, following the emergence of these important findings, these pertinent recommendations are therefore made for the policymakers in Nigeria and Africa by extension, that whenever poverty reduction is the goal of these policymakers, implementation of the policies that would stimulate sporadic inflows of migrant remittances should be embarked upon. Similarly, policies that will ensure double digit growth rate in sustainable manners in the country should be embarked upon by the policymakers.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84180149","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
Detrimental Implication of Micromanagement 微观管理的有害含义
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.60
O. Solaja, Daniel Oyalakun, O. John, Omobolanle Solaja, O. Olasubulumi, O. Itunuoluwa
{"title":"Detrimental Implication of Micromanagement","authors":"O. Solaja, Daniel Oyalakun, O. John, Omobolanle Solaja, O. Olasubulumi, O. Itunuoluwa","doi":"10.56065/ijuev2022.66.1-2.60","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.60","url":null,"abstract":"The concept of micromanagement might appear suitable to managers, but it does more harm to employees than good. This study examined the detrimental implication of micromanagement on employee performance by obtaining data from one hundred and eighty-six non-teaching staff of a public school in Nigeria. A statistical package called RStudio was used to analyze the data. The study discovered that micromanagement harms employee productivity, retention, and satisfaction. The study suggests that managers should ensure employees have maximum autonomy when assigned tasks.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"144 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77474572","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
Human Resource Management Practices as Predictors of Employee Engagement among Independent National Electoral Commission Staff 国家独立选举委员会员工敬业度之人力资源管理实务预测因子
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.44
Zaccheaus O. Olonade, O. Omotoye, G. Bamidele
{"title":"Human Resource Management Practices as Predictors of Employee Engagement among Independent National Electoral Commission Staff","authors":"Zaccheaus O. Olonade, O. Omotoye, G. Bamidele","doi":"10.56065/ijuev2022.66.1-2.44","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.44","url":null,"abstract":"The study examines human resource management practices (HRMP) on employee engagement among Independent National Electoral Commission (INEC) staff in Osun State, Nigeria. Specifically, the study's objectives are to investigate the influence of recruitment & selection, training & development, compensation management, and employee relations on employee engagement among INEC staff in Osun State, Nigeria. Four hypotheses were postulated for testing. A cross-section research design was adopted in the study. The target population was 512 staff across the INEC offices in Osun State. Multi-stage sampling techniques, which comprised stratified, purposive, and simple random sampling techniques, were used in the study to select 160 respondents. Data collected by use of a questionnaire was analyzed through descriptive and inferential statistics. Multiple regression and ANOVA were used to test the formulated hypotheses. The study found a significant effect of recruitment & selection, compensation management, and employee relations on employee engagement. However, the study also found no significant influence of training and development on employee engagement. The study then concluded that engaged employees are the main drivers of the organization's productivity, and human resource management practices are important factors influencing employee engagement among INEC staff in Osun State, Nigeria. The study recommends that organizations revise their HR policies, keeping the above factors in attaining the targeted goals.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77958145","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 ROLE OF DIGITALIZATION IN THE AIRLINE INDUSTRY PERFORMANCE AMID COVID-19: EVIDENCE FROM EMIRATE AIRLINE BALANCED SCORECARD PERFORMANC 数字化在2019冠状病毒病期间航空业绩效中的作用:来自酋长国航空公司平衡计分卡绩效的证据
Izvestiia Ikonomicheski universitet Varna Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.5
B. Okuneye
{"title":"THE ROLE OF DIGITALIZATION IN THE AIRLINE INDUSTRY PERFORMANCE AMID COVID-19: EVIDENCE FROM EMIRATE AIRLINE BALANCED SCORECARD PERFORMANC","authors":"B. Okuneye","doi":"10.56065/ijuev2022.66.1-2.5","DOIUrl":"https://doi.org/10.56065/ijuev2022.66.1-2.5","url":null,"abstract":"A number of studies in the digitalization-organizational performance literature have evaluated airline performance from the traditional performance theory; yet, fewer studies have evaluated the role of digitalization to optimize organizational bottom line performance. In view of the importance of digitalization-organization bottom line performance, this study empirically evaluates the role of digitalization in the airline performance before and during COVID-19 using the balanced scorecard performance model in the sample study, Emirate airline between 2015 and 2020. Importantly, multiple Pearson Product Moment correlation and descriptive statistics methods were used to estimate the relationship among the balanced scorecards performance. Also, the differential impact was used to show the differential impact and recovery period between before-COVID and during COVID-19 on the balanced scorecards performance. The empirical results showed that the role of digitalization practices is more effective in non-financial bottom lines than financial bottom line at both before and during COVID-19 in this study. Further, the study concluded that digitalization practices before COVID-19 enhances non-financial bottom lines than financial bottom lines whereas the role of digitalization practices during COVID-19 enhances neither financial nor non-financial bottom lines in Emirate airline. Therefore, this study recommends the need for Emirate airline management to further intensify and integrate digitalization practices across all the balanced scorecard bottom lines, especially the financial bottom lines such as revenue, operating cost and net debts to remain immune from current and future external shocks as well as become financial and non-financial sustainable.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80210813","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 Covid-19 on the Performance of The Nigeria`s Stock Market 2019冠状病毒病对尼日利亚股市表现的影响
Izvestiia Ikonomicheski universitet Varna Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.294
M. Isiaka, Modinat Ogunmolu, L. Lamidi, Saheed Ogunmolu
{"title":"Impact of Covid-19 on the Performance of The Nigeria`s Stock Market","authors":"M. Isiaka, Modinat Ogunmolu, L. Lamidi, Saheed Ogunmolu","doi":"10.36997/ijuev2021.65.3.294","DOIUrl":"https://doi.org/10.36997/ijuev2021.65.3.294","url":null,"abstract":"This study identifies the structural break date in the series of All Share Index (ASI) of the Nigeria’s capital market using innovational outlier methodology with the Augmented Dickey-Fuller unit root with structural break test. The study also examines the descriptive characteristics and model structure of ASI before and after the identified break date using ARIMA methodology. It uses daily data of ASI from November 27, 2018 to November 24, 2020. The results indicate that the break date is March 6, 2020. The mean results decreased after the break. The series before the break follows ARIMA (3,1,12), while it follows ARIMA (7,1,9) after the break. The diagnostic test revealed that the ARIMA (7,1,9) fails to capture the entire variation in the series. The modified model for post break period is AR(7), MA(8) and MA(9) process. However, the estimated volatility of the series decreased after the break. The study recommends that capital market studies and policies going forward should incorporate the impact of Covid-19 induced structural break.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83701281","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
Regulation, Competition and Partnership in the Financial Sector 金融部门的监管、竞争和伙伴关系
Izvestiia Ikonomicheski universitet Varna Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.259
Stefan Vachkov, Nedyalko Valkanov
{"title":"Regulation, Competition and Partnership in the Financial Sector","authors":"Stefan Vachkov, Nedyalko Valkanov","doi":"10.36997/ijuev2021.65.3.259","DOIUrl":"https://doi.org/10.36997/ijuev2021.65.3.259","url":null,"abstract":"This article analyses current regulatory tendencies, provoked by the entry of the BigTechs in the financial services segment. Against that background, new forms of cooperation between financial institutions and the possibilities for their partnership with the financial regulators are reviewed.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"209 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76481453","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
Empirical Research on the Relationship between Consumer Attitudes and Values towards Advertisements by Mobile Operators 消费者对移动运营商广告态度与价值关系的实证研究
Izvestiia Ikonomicheski universitet Varna Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.277
Lyubomira Spasova
{"title":"Empirical Research on the Relationship between Consumer Attitudes and Values towards Advertisements by Mobile Operators","authors":"Lyubomira Spasova","doi":"10.36997/ijuev2021.65.3.277","DOIUrl":"https://doi.org/10.36997/ijuev2021.65.3.277","url":null,"abstract":"The purpose of this article is to present research on consumer attitudes to mobile operator advertising, as well as their relationship with components of the value of consumers of mobile products and services. The Petty and Cacioppo’s Elaboration Likelihood Model of Persuasion, which examines the variability of attitudes toward advertising, as well as the Schwartz method for changing values, are applied. The obtained results clearly show the presence of a relationship between the studied indicators, as well as behavioral changes in the individual target groups. The leading summary is that females aged 21 to 24 are more strongly influenced by advertising of mobile operators and the same target group shows higher values for establishing benevolence towards different family members and universalism as shows tolerance to the needs of representatives of individual social groups.","PeriodicalId":30732,"journal":{"name":"Izvestiia Ikonomicheski universitet Varna","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77114623","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
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