International Journal of Business and Management (IJBM)最新文献

Impact of corporate characteristics in mitigating financial reporting delays in Nigerian listed companies 公司特征对缓解尼日利亚上市公司财务报告延迟的影响

International Journal of Business and Management (IJBM) Pub Date : 2024-06-05 DOI: 10.56879/ijbm.v3i1.34

Grace Ozoemelam

{"title":"Impact of corporate characteristics in mitigating financial reporting delays in Nigerian listed companies","authors":"Grace Ozoemelam","doi":"10.56879/ijbm.v3i1.34","DOIUrl":"https://doi.org/10.56879/ijbm.v3i1.34","url":null,"abstract":"The purpose of this study is to investigate the impact between corporate characteristics in mitigating financial delays reports in Nigeria listed companies. This study states the relationship between corporate size, institutional ownership, board financial expertise and timeliness of financial reports with Return on Assets as a control variable. The population of the study is listed companies in Nigeria Exchange Group (NGX) which was 162 as at 31st of December 2020. The study employed ex post facto research design, and used secondary data extracted from the annual reports of 10 non-financial firms listed on the NGX covering the period of 12 years from 2012 to 2023. Sectors in the manufacturing, oil and gas, food and beverages were used as the sample size. Panel data regression techniques were used in the data analysis. The result revealed that company size, board financial competence has effect on timeliness of financial reports, but there is no significant effect between institutional ownership and the timeliness of financial reporting. The study recommends the board composition should have more professionals with competence and experience in accounting; smaller firms should improve on their internal economies and accounting activities as this would facilitate the swift availability of information.","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"281 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141386688","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 Accounting and Sustainable Development of Firms in Rivers State, Nigeria 尼日利亚河流州企业的环境会计与可持续发展

International Journal of Business and Management (IJBM) Pub Date : 2024-06-02 DOI: 10.56879/ijbm.v3i1.36

Chidinma Edith Tite, Emeka E. Ene, Saheed Lateef

{"title":"Environmental Accounting and Sustainable Development of Firms in Rivers State, Nigeria","authors":"Chidinma Edith Tite, Emeka E. Ene, Saheed Lateef","doi":"10.56879/ijbm.v3i1.36","DOIUrl":"https://doi.org/10.56879/ijbm.v3i1.36","url":null,"abstract":"Within the scope of the research, environmental accounting and sustainable development were explored in relation to oil and gas firms located in Rivers State, Nigeria. There was a correlational survey research design used for the investigation. A total of six oil and gas businesses that were active in the Rivers State Region of Nigeria were included in the study's research population. For this particular investigation, secondary data served as the instrument. Statistical Package for the Social Sciences (SPSS) Version 22 was used in order to do the analysis on the data. A simple bivariate regression analysis was performed at a significance level of.05. The research issues were evaluated using the mean and standard deviations, and hypotheses were assessed using the analysis. The data indicated that there is no substantial connection between the cost of waste management and the ecologically sustainable growth of oil and gas businesses in Rivers State, Nigeria. Additionally, there is a strong significant association between the cost of pollution control and the development of ecological sustainability, as well as a strong significant relationship between the cost of pollution control and the development of economic sustainability for oil and gas businesses in Rivers State, Nigeria. By adhering to social responsibility in waste management, oil and gas firms should put a premium value on initiatives that are focused towards reducing their ecological footprint and promoting sustainable growth while also reducing their environmental impact. ","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"45 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141274120","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

Financial Reporting Quality and Stakeholders’ Investment Decision in Listed Deposit Money Banks in Nigeria 尼日利亚上市存款银行的财务报告质量与利益相关者的投资决策

International Journal of Business and Management (IJBM) Pub Date : 2024-01-20 DOI: 10.56879/ijbm.v2i2.21

Chukwuekwu Ojianwuna

{"title":"Financial Reporting Quality and Stakeholders’ Investment Decision in Listed Deposit Money Banks in Nigeria","authors":"Chukwuekwu Ojianwuna","doi":"10.56879/ijbm.v2i2.21","DOIUrl":"https://doi.org/10.56879/ijbm.v2i2.21","url":null,"abstract":"\u0000\u0000\u0000Stakeholders and potential investors require information contained in the financial statement of a business organization to be of high quality to enable them to make investment decisions. The present work explored the influence of Financial Reporting Quality on stakeholders’ decisions to invest in the listed Deposit Money banks in Nigeria. The study population consisted of the 14 listed Money DMBs in Nigeria and a sample of ten (10) banks were selected for a period of ten years (2011-2020). Ex-Post Facto method was used; and data were extracted from the published financial reports. This study assessed the influence of Earnings Management, Accounting conservatism, Financial Statement Timeliness and Earnings Per share on the value (Tobin’s Q). Firms Age and size as control variables. Excel Analytical Tool pack was used for the analyze the regression model. Results from the analyses revealed that financial reporting has a positive effect on Tobin’s Q (AdjR2 = 0.068; F (2, 99), p = 0.048). The individual effects of the explanatory variables revealed that Accounting Conservatism (AC) and financial reporting Timeliness (TML) have positive and significant impact on Tobin’s Q (0.04 and 0.014). However, Earnings Management (EM) and Earnings Per Share (EPS) have no significant effect on the Tobin’s Q (0.75 and 0.41). The control variable of Age has a significant influence with p value of 0.01 while the Firms size does not have significant impact on Tobin’s Q with a p value of 0.85 respectively. This study recommended that in order to build stakeholders’ confidence in investing in a company, organizations are encouraged to publish high quality financial statement.\u0000\u0000\u0000","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"24 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139610905","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

Energy Price and Economic Growth in Kazakhstan, Uzbekistan, and Azerbaijan 哈萨克斯坦、乌兹别克斯坦和阿塞拜疆的能源价格与经济增长

International Journal of Business and Management (IJBM) Pub Date : 2024-01-20 DOI: 10.56879/ijbm.v2i2.23

Makhabbat Sarsenbayeva

引用次数: 0

Economic Crisis of Bangladesh's RMG Sector Effect of Government Borrowing to Meet the Budget Deficit 孟加拉国成衣业的经济危机政府借债弥补预算赤字的影响

International Journal of Business and Management (IJBM) Pub Date : 2024-01-20 DOI: 10.56879/ijbm.v2i2.22

Md. Saiful Bari

{"title":"Economic Crisis of Bangladesh's RMG Sector Effect of Government Borrowing to Meet the Budget Deficit","authors":"Md. Saiful Bari","doi":"10.56879/ijbm.v2i2.22","DOIUrl":"https://doi.org/10.56879/ijbm.v2i2.22","url":null,"abstract":"The economic crisis in Bangladesh's real estate industry sector is a cause for concern as it is heavily affected by the government's borrowing to meet the budget deficit. The high level of debt has led to inflation and a decrease in consumer spending, which has harmed the real estate market. Developers are struggling to find buyers for their properties and are facing financial difficulties as a result. The government should consider implementing policies to address the budget deficit and reduce the burden on the real estate industry. This could include measures to increase revenue through tax reform and reducing government spending. Additionally, the government should also focus on providing incentives for investors to invest in the real estate market, such as tax breaks and subsidies. Overall, addressing the budget deficit and providing support to the real estate industry is crucial to ensuring the stability and growth of the economy. The majority of the government's revenue comes from taxes, VAT, and the domestic sale of bonds and certificates of deposit, making it one of the largest corporations in any nation's financial industry. There are three organizations through which governments may occasionally borrow money from other nations: the World Bank, the IMF, or LIBOR London Inter Bank. To close the budgetary gap, higher-rate borrowing will be necessary. Estimating income and expenses before making any purchases or placing anything on the market is the primary tenet of a budget.","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"80 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139611041","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 the COVID-19 Pandemic on the Banking Sector in Northern Europe COVID-19 大流行对北欧银行业的影响

International Journal of Business and Management (IJBM) Pub Date : 2024-01-20 DOI: 10.56879/ijbm.v2i2.24

Madina Yesbolat

引用次数: 0

A Comparative Analysis Career Drivers Marketing & Financial Professionals using RSI Psychometric Tool 使用RSI心理测量工具的职业驱动营销和金融专业人士的比较分析

International Journal of Business and Management (IJBM) Pub Date : 2023-07-02 DOI: 10.56879/ijbm.v2i1.18

K. Adsule, Preeti Surkutwar

{"title":"A Comparative Analysis Career Drivers Marketing & Financial Professionals using RSI Psychometric Tool","authors":"K. Adsule, Preeti Surkutwar","doi":"10.56879/ijbm.v2i1.18","DOIUrl":"https://doi.org/10.56879/ijbm.v2i1.18","url":null,"abstract":"The paper presents the authors’ own research, which points to the possibility of applying the Richmond Survey Instrument test on the two different profiles of employees (Finance & Marketing) in Pune region. Participants and procedure-The research was conducted in the years 2019-2020 in Pune. The study population comprised 100 individuals from both the profiles. The employees were selected by Non-Probability Convenience Sampling method. The research participants had never undergone psychological evaluation for personality test (for instance, they had never taken the RSI test). The study population comprised 133 males (66.5%) and 67 females (33.5%). Results The statistical procedures applied in the present study allowed us to conduct empirical examination of the indicators of the investigated variables constituting the major psychological criteria for describing psychological functioning of personality, and thus to identify the main Career Anchors of these two professionals. Analysis of the data obtained as a result of this research allowed us to distinguish two significantly different clusters in the group examined individuals. The results of the present investigation indicate that cluster 1 exhibited a higher level of Strong determination to the specific Career Anchors whereas of personality structure compared with the study participants belonging to cluster 2.\u0000Keywords: Richmond survey Indicator; Psychological; Career Anchors; Personality","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122651133","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

A STRATEGIC DEVELOPMENT FINANCE APPROACH IN ALLEVIATING POVERTY IN CAMEROON 喀麦隆减贫的战略发展融资方法

International Journal of Business and Management (IJBM) Pub Date : 2023-04-04 DOI: 10.56879/ijbm.v2i1.16

Ndah Grimbald

{"title":"A STRATEGIC DEVELOPMENT FINANCE APPROACH IN ALLEVIATING POVERTY IN CAMEROON","authors":"Ndah Grimbald","doi":"10.56879/ijbm.v2i1.16","DOIUrl":"https://doi.org/10.56879/ijbm.v2i1.16","url":null,"abstract":"A large funding gap looms on the horizon as the 2030 deadline for bringing an end to poverty worldwide gradually approaches. The number of poor people in the world reduced to 10% in 2015 but this number is expected to rise particularly in sub-Saharan Africa due to the Covid-19 pandemic. In Cameroon, despite experiencing sustained economic growth in the last decade, the country still suffers from chronic underdevelopment and poverty rate is high at a 37.5% estimate since 2014 particularly in rural areas due to insufficient mobilisation of development funds. The country’s weak capacity to effectively mobilise development funds have severely hindered developments efforts and the fight against poverty in Cameroon. Government programmes aimed at ameliorating and improving the living and social conditions of Cameroonians as originally intended have largely failed. This study examined Development Finance and Poverty as the core concepts and tried to establish a hypothetical relationship between development finance and poverty alleviation in Cameroon. The study was guided by the epistemology of positivism and followed the conclusive case study design. A sample of 407 participants using multi-stage sampling was drawn from the centre region of Cameroon. Questionnaire was used to collect data that was analysed using statistical packages such as SPSS 23 and AMOS 24. Hypotheses were tested using structural equation modelling. The results revealed that private domestic funds and public domestic funds both have a significant positive effect on poverty alleviation in Cameroon. The study further revealed that Public Domestic Funds has a significant positive mediating effect on the relationship between private domestic funds and poverty alleviation in Cameroon. Based on these results, the study concluded that domestic resource mobilisation is a more important source of development funds to alleviate poverty in Cameroon than external resource mobilisation. The study thus recommended a strategic development finance model for poverty alleviation in Cameroon.","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124001149","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

War in Ukraine: Social and Medical Perspective 乌克兰战争:社会和医学视角

International Journal of Business and Management (IJBM) Pub Date : 2023-04-04 DOI: 10.56879/ijbm.v2i1.17

S. Jargin

{"title":"War in Ukraine: Social and Medical Perspective","authors":"S. Jargin","doi":"10.56879/ijbm.v2i1.17","DOIUrl":"https://doi.org/10.56879/ijbm.v2i1.17","url":null,"abstract":"This review discusses social and medical aspects of the war in Ukraine. If the world is becoming multipolar, armed conflicts of various magnitude may become permanent. International tension contributes to the increase in the birth rate: it is believed that the population growth strengthens defenses and sovereignty. Environmental degradation and the depletion of non-renewable resources are proportional to the population size. A reasonable option would be the global leadership centered in developed countries. Potential benefits include conflict prevention, environmental and population management, taking into account ecological and economic conditions in different regions. Large projects can be implemented to improve the quality of life and create jobs, which would be a reasonable alternative to excessive military spending. If the global power shifts to Russia, it will come along with losses of certain values. The quality of many services, products and foodstuffs will decline. Autocratic management style would spread also in the healthcare and science. Several examples from the field of healthcare are discussed here. Confidence-building measures, international trust and reliability are needed. Ukraine must become a testing ground for the international cooperation.","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"217 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115964124","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

TRANSFORMATIONAL EDUCATIONAL LEADERSHIP EFFECT ON STAFF MEMBERS ENGAGEMENT: THE MEDIATING IMPACT OF INTRINSIC MOTIVATION 变革型教育领导对员工敬业度的影响:内在动机的中介作用

International Journal of Business and Management (IJBM) Pub Date : 2022-12-17 DOI: 10.56879/ijbm.v1i2.13

S. Kant, Kebedew Asefa

{"title":"TRANSFORMATIONAL EDUCATIONAL LEADERSHIP EFFECT ON STAFF MEMBERS ENGAGEMENT: THE MEDIATING IMPACT OF INTRINSIC MOTIVATION","authors":"S. Kant, Kebedew Asefa","doi":"10.56879/ijbm.v1i2.13","DOIUrl":"https://doi.org/10.56879/ijbm.v1i2.13","url":null,"abstract":"Staff member’s engagement has been at the core of consideration for top management and scholars who stated that staff member’s engagement can be a key driver of an organization's business success. Many scholars have found in recent researches that a transformational educational leadership approach has a beneficial connection with staff member’s engagement. Therefore, this research oriented to investigate the connection of transformational educational leadership on staff members engagement through the mediating role of figurehead intrinsic enthusiasm. Researchers examine the information from a sample of 338 elevated education staff members working in the elevated educational institutes in Ethiopia by means of structural equation modeling (SEM) and confirmatory factor investigation (CFA) to examine the framed hypothesis. Afterward, the bootstrapping investigation was employed to verify the mediation examine in present research. The investigation manifested that transformational educational leadership approach had considered proficient impact on staff member’s engagement for the mediating role of intrinsic enthusiasm. The impact of transformational educational leadership on staff member’s engagement was found to be totally mediated by figurehead intrinsic enthusiasm. Hypothetically, present experiential investigation contributed to the novel knowledge on the exclusive mediating impacts of figurehead intrinsic motivation on the connections among transformational educational leadership and staff member’s engagement in the Ethiopia. Practically, present research has administrative connotation in the field of governmental administration, leadership and HRM.","PeriodicalId":356943,"journal":{"name":"International Journal of Business and Management (IJBM)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123487137","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: 9