Journal of Public Budgeting, Accounting and Financial Management最新文献_第2页

Effect of Asset Structure on the Performance of Oil and Gas Firms in Nigeria 资产结构对尼日利亚油气企业绩效的影响

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg179.199

Chinyere Joan Manafa, Christian Ogochukwu Nduokafor, David Sunday

引用次数: 0

Human Capital Cost and Financial Reporting Quality of Money Deposit Banks in Nigeria 尼日利亚货币存款银行人力资本成本与财务报告质量

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg73.80

Kalu Ogbonnaya Amah, Basil C. Amauwa

{"title":"Human Capital Cost and Financial Reporting Quality of Money Deposit Banks in Nigeria","authors":"Kalu Ogbonnaya Amah, Basil C. Amauwa","doi":"10.56201/jafm.v9.no9.2023.pg73.80","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg73.80","url":null,"abstract":"This study investigated the influence of Human Capital cost on financial reporting quality of Money Deposit Banks in Nigeria. The specific objective of the study was to investigate the extent to which Human capital cost affect Financial reporting quality of money deposit Banks in Nigeria. A total of Ten (10) Banks were selected for the study, time series data used were obtained from annual report of the deposit money banks from 2006-2019. Accrual model was used to compute the proxy for financial reporting quality, while Human Capital cost is proxy by the Salaries and Benefit of Employee in the year which is taken from annual report of the selected money deposit Banks. The ordinary least square techniques were used to analyse the data. The result indicated a positive impact on financial reporting quality. The study therefore concludes that Human capital costs are significant to influence financial reporting quality in the posture. The study recommended putting more resources in the areas of Human capital cost will increase the quality of financial reporting in the Banking Industry in Nigeria.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858949","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

Board Composition, Audit Committee and Financial Performance of Deposit Money Banks in Nigeria 尼日利亚存款银行的董事会组成、审计委员会和财务绩效

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg153.167

Gladday Igweagbara, D. S. Edori

{"title":"Board Composition, Audit Committee and Financial Performance of Deposit Money Banks in Nigeria","authors":"Gladday Igweagbara, D. S. Edori","doi":"10.56201/jafm.v9.no9.2023.pg153.167","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg153.167","url":null,"abstract":"Efficient and effective board and audit committee in a company plays the role of ensuring the company performs very well in order to maximise the wealth of shareholders. This study therefore attempts to unearth the relationship between board composition, audit committee, and financial performance. ROA and EPS were used to proxy financial performance. The study used already existing (secondary) data from 2010 to 2019, hence the choice of the ex post facto design. Eight banks were selected and analysis was made on the data collected using correlation (Pearson). The study found insignificant relationship of 0.070 and 0.069 between board composition and ROA as well as EPS. While the correlation was negative and very weak between board composition and ROA, it was positive though still very weak with EPS. Also, the result unveils an insignificant relationship of 0.288 and 0.641 between audit committee and ROA as well as EPS with very week positive correlation with both. Recommendations made were that composition of the board should comprise of few members in order to increase effectiveness, efficiency and full participation that is sufficient to actualize the aim of wealth creation; board should wake up to their responsibility and strive to increase earnings by pursuing objectives and taking decisions targeted at enhancing the earnings; audit committee should be embraced, strengthened, meet frequently to check compliance and also ensure they improve their monitoring capacity; and audit committee independence level should be increased, believing that this will ensure better objectivity, transparency and monitoring for better financial performance. The study came to a conclusion and agreed to the various scholars that found a mixed relationship and correlation between board composition, audit committee and financial performance.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135918701","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

Cloud Accounting and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria 尼日利亚部分存款银行的云会计和财务报告质量

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg27.41

Dorathy Christopher Akpan, Abasiofon Inimfon Ubokudom, Nkereuwem James Udiong, Rita Etop Akpanowo

引用次数: 0

Appraising the Impact of Cashless Economic System on the Financial Performance of Financial Institutions in Nigeria 评估无现金经济系统对尼日利亚金融机构财务绩效的影响

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg1.11

Monday Osirim, C. George Wadike, A. Roberts Idatoru

引用次数: 0

Unlocking Investment Opportunities: Role Of Economic Growth on the Relationship Between Accounting Fundaments and Share Price of Firms in North Eastern Nigeria 释放投资机会:经济增长对尼日利亚东北部企业会计基础与股价关系的作用

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg124.143

Sadeeq Garba Abubakar, Yusuf Ova Mutalib

{"title":"Unlocking Investment Opportunities: Role Of Economic Growth on the Relationship Between Accounting Fundaments and Share Price of Firms in North Eastern Nigeria","authors":"Sadeeq Garba Abubakar, Yusuf Ova Mutalib","doi":"10.56201/jafm.v9.no9.2023.pg124.143","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg124.143","url":null,"abstract":"Accounting fundamentals has been described as one of the key factors considered by investors when taking investment decisions. Previous studies focused on the role of accounting information on share price and completely underestimated the influencing role of real Gross Domestic Product (RGDP) on the relationship. Scholars have suggested that RGDP is important in understanding and explaining the change in share prices. Therefore, this study extended on the Ohlson model to incorporate RGDP so as to examine the moderating role of RGDP on the relationship accounting fundamentals and share price of listed manufacturing firms in Nigeria Exchange Group. The study covers 65 firms listed on the NGX for the period 2012 to 2021. The data for the study was sourced from NGX fact book and the Central bank Bulletin. The methods used for testing the information content of various accounting information were Ordinary Least Squared (OLS), Random Effects Model (REM), Fixed Effects Model (FEM). The findings from the analysis indicate that RGDP has significant moderating role on the relationship between accounting fundamentals and share prices. The study also reveals that Earning per share and Net book value per share and Price Earnings ratio are positively and significantly related to share price of listed manufacturing companies in NGX. Also reveals that PE is positively and insignificantly related to share price of listed manufacturing companies in NGX. On the basis of these findings, it was concluded that RGDP is a determinant for unlocking investment opportunities through accounting fundamentals in NGX. By implication, the reliability of accounting Fundamentals of listed manufacturing companies for investment decision could be enhanced in the NGX when the changing prices of shares are identified, captured, presented and equally published in the financial information of such firms by the preparers of accounti","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853951","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 Leverage and Corporate Performance of Listed Industrial Good Firms in Nigeria 尼日利亚工业产品上市公司财务杠杆与公司绩效

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg200.211

Kingdom Uchenna NWANYANWU, Ngbomowa Mose JONAH

引用次数: 0

Dividend Decisions and Market Value of Firms in Nigeria 尼日利亚公司股利决策与市场价值

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-12 DOI: 10.56201/jafm.v9.no9.2023.pg168.178

OTUYA Sunday, OFEIMUN Godwin, Kevwe Rita OGWU, EDIKE Sunday

{"title":"Dividend Decisions and Market Value of Firms in Nigeria","authors":"OTUYA Sunday, OFEIMUN Godwin, Kevwe Rita OGWU, EDIKE Sunday","doi":"10.56201/jafm.v9.no9.2023.pg168.178","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg168.178","url":null,"abstract":"The study investigated the factors that could influence dividend decision and value of the firm. Anchored on signaling theory, the study adopted both cross-sectional and longitudinal research designs. The population of the study consisted of all listed manufacturing firms in Nigeria. The final sample size after filtering was 41 manufacturing firms giving a total of 451 year end observations. The study adopted three separate econometric models for capturing and testing for the relationship between dividend decisions and firm value. Findings of the study revealed that profitability has a significant positive effect on dividend payout while availability of investment opportunities was found to be positive but not significant. Leverage was also found to have a negative but not significant effect on dividend payout. Further, dividend payout, profitability, leverage, and investment opportunities were found to have significant positive effect on firm value. The study concludes that dividend decisions influence value of listed manufacturing firms in Nigeria and recommends amongst others that corporate managers should implement dividend policy that will enhance shareholders wealth maximization and take care of the investment opportunities of the firm.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135968412","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

Receivables Management and Profitability of Firms Listed in The Consumer Sector of Nigeria Exchange Group 尼日利亚交易所集团消费板块上市公司的应收账款管理和盈利能力

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-12 DOI: 10.56201/jafm.v9.no9.2023.pg103.113

Joel Ihenyen Dr. Confidence, Igoniderigha Roseline

引用次数: 0

Revenue Generation and Utilization in the Nigerian Public Sector (A Case Study of Katsina State) 尼日利亚公共部门的创收和利用(以卡齐纳州为例)

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-12 DOI: 10.56201/jafm.v9.no9.2023.pg114.123

Muhammad Usman, Aliyu Abba

引用次数: 0