International Journal of Banking, Accounting and Finance最新文献_第3页

Impact of Environmental and Social Disclosure on Return on Asset of Listed Oil and Gas Companies in Nigeria 环境与社会信息披露对尼日利亚油气上市公司资产收益率的影响

International Journal of Banking, Accounting and Finance Pub Date : 2023-02-16 DOI: 10.47604/ijfa.1778

Toma Ayuba, G. Yunusa

{"title":"Impact of Environmental and Social Disclosure on Return on Asset of Listed Oil and Gas Companies in Nigeria","authors":"Toma Ayuba, G. Yunusa","doi":"10.47604/ijfa.1778","DOIUrl":"https://doi.org/10.47604/ijfa.1778","url":null,"abstract":"Purpose: The purpose of this study is to examine the impact of environmental and social disclosure on return on asset of listed oil and gas companies in Nigeria. \u0000Methodology: The study used expo factor research. The population of the study comprises of all the thirteen (13) oil and gas companies and eight (8) of those companies made up the sampled population. The study used three variable, the dependent, independent and control variable. ROA is the dependent variable, environmental and social disclosure is the independent variable while firm size and firm age are the control variable. The study used secondary data sourced from annual report and account of the sampled companies for the period 2010 to 2019. To examine the study data, descriptive statistics, correlation matrix and multivariate regression analysis were used. \u0000Findings: The study revealed that environmental and social disclosure have negative impact on return on asset (ROA) of listed oil and gas companies in Nigeria. \u0000Unique Contribution to Theory, Practice and Policy: The study recommended that there should be proactive effort from policy makers like National Environmental Standards and Regulations Enforcement Agency and other standards setting bodies to introduce a standard framework for mandatory disclosure of corporate environmental information.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86823396","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

Assessment of Financial Reporting Quality in a Developing Country Using Nice Qualitative Characteristics Measurement 利用Nice质量特征度量评价发展中国家的财务报告质量

International Journal of Banking, Accounting and Finance Pub Date : 2023-02-03 DOI: 10.47604/ijfa.1753

Martin Kabwe

{"title":"Assessment of Financial Reporting Quality in a Developing Country Using Nice Qualitative Characteristics Measurement","authors":"Martin Kabwe","doi":"10.47604/ijfa.1753","DOIUrl":"https://doi.org/10.47604/ijfa.1753","url":null,"abstract":"Purpose: The use of different indirect measurement methods by prior empirical studies has led to contradictory findings about financial reporting quality. Therefore, this study assessed the extent of financial reporting quality using the direct method. \u0000Methodology: Data was collected through quantitative content analysis of annual reports and audited financial statements of 20 Zambian listed companies for the period 2012 to 2018 using a direct measurement tool developed by the Nijmegen Center for Economics (NiCE). Descriptive statistics were used to assess the extent of financial reporting quality. \u0000Findings: The study showed that the mean and median score for financial reporting quality is 2.62(52.3%) and 2.55(51%) respectively with a minimum of 2.06(41.2%) and maximum of 3.21(64.2%). The level of financial reporting quality was moderately low. Further, relevance and comparability of financial reports were poor, and companies used only or mostly historical cost instead of fair value as basis for measurement as proposed by the IFRS for its FRQ standard. Therefore, the financial reporting quality of listed companies do not meet all the criterion set out in the IFRS conceptual framework.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75331301","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: 2

Mortgage Financing: Access, Knowledge, Attitudes and Challenges Experienced by Urban Housing developers 抵押贷款融资:城市住房开发商的渠道、知识、态度和挑战

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-05 DOI: 10.37284/ijfa.1.1.1030

Margaret Nakiwala, S. Mukiibi, Amin Tamale Kigundu

{"title":"Mortgage Financing: Access, Knowledge, Attitudes and Challenges Experienced by Urban Housing developers","authors":"Margaret Nakiwala, S. Mukiibi, Amin Tamale Kigundu","doi":"10.37284/ijfa.1.1.1030","DOIUrl":"https://doi.org/10.37284/ijfa.1.1.1030","url":null,"abstract":"This paper summarises the housing challenges that stem from the increasing population growth in Uganda by reviewing the literature. The housing deficit is the problem that the goals set in the National Development Plan (NDP III) determine to alleviate. In her NDP III, Housing Finance Bank strategised to offer affordable mortgages to Ugandan citizens. It is clearly stated in the NDP III that the problem of housing financing is left to the individuals as the central government cannot set up housing for all its citizens. The theories that guide the use of mortgage financing include the Lien, Title, Intermediate, and Lifestyle theories. This argument is presented in a systematic literature review of studies about the issues around mortgage financing in different parts of the world—specifically, Access. Established Knowledge, Attitudes and Challenges of accessing mortgage financing were issues of concern that needed researching. \u0000Moreover, the literature confirmed that the biggest challenge that housing developers endure to access mortgage financing is the high-interest rates, especially in developing countries. Various economies have people with different knowledge about Mortgage Financing. Uganda is the case study that aimed at increasing urban housing accessibility by citizens of the country. The research method applied in this paper is purely qualitative research that analyses the opinions of different academic scholars in mortgage financing. However, this paper argues that financial institutions' eligibility terms significantly limit Access to Urban Housing through mortgage financing. The set terms need to reviewing to suit the informal setting of developing countries like Uganda. The recommendation from the study is the adoption of a central tool to oversee the set eligibility terms on mortgages.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85205254","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 dark side of inside debt: evidence from innovation 内部债务的阴暗面:来自创新的证据

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10056955

KwangJoo Koo

引用次数: 0

Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance 可持续发展会计报告中的情绪分析:基调是否揭示了未来的环境绩效

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.10060039

Jing Lu, Kalinga Jagoda

引用次数: 0

Day of the week effect in the Indian stock market 一周中的一天对印度股市的影响

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.10060038

Francis Gnanasekar, Rajesh Elangovan, Satyanarayana Parayitam

引用次数: 0

Booking positions in small offshore financial centers: focus on US global banks 在小型离岸金融中心预订头寸:重点关注美国的全球性银行

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10057910

Carmela D’Avino, Mimoza Shabani

引用次数: 0

Do idiosyncratic volatility and liquidity in stock returns still matter in post-global financial crisis The UK evidence 在全球金融危机后，股票回报率的特殊波动性和流动性是否仍然重要——英国就是证据

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.129341

Ghaith El Nader, Yasmeen Al Halabi

引用次数: 0

Director reputation and earnings management: evidence from the British Honours System 董事声誉与盈余管理:来自英国荣誉制度的证据

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.133922

Tolulola Lawal

引用次数: 0

What do credit rating agencies tell us about earnings momentum 关于盈利势头，信用评级机构告诉了我们什么

International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10058195

Somchai Supattarakul, Sarayut Rueangsuwan

引用次数: 0