法务会计在预测尼日利亚MTN移动通信财务业绩增长中的应用。

Journal of Environmental Science and Economics Pub Date : 2022-02-24 DOI:10.56556/jescae.v1i1.86

Onah Vitalis Chukwuma, J. Ugwu, Dada Stephen Babalola

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引用次数: 6

摘要

本文的目的是证明法务会计如何用于预测尼日利亚MTN移动通信未来的财务业绩和增长。为了强调欺诈报告、欺诈预防和诉讼作为法务会计工具的重要性，有必要以每一种一致的方式解决尼日利亚任何公司的财务业绩增长问题，以避免财务业绩崩溃。本文采用普通最小二乘(OLS)回归模型，结果表明该模型具有统计学显著性，表明法务会计工具与财务绩效增长之间存在显著关系。根据决定系数(r平方)，法务会计指标可以解释财务业绩增长变化的大约73%。这表明拟合的模型足以预测未来财务业绩的增长。根据最近进行的约翰森协整检验的结果，法务会计与尼日利亚MTN移动通信的财务业绩增长之间存在长期关系。此外，如果欺诈行为不加以控制，它有可能破坏电信公司的财务业绩。通过对本文的回归分析发现，法务会计指标舞弊检出率和舞弊防治率具有显著的统计学意义，对财务业绩增长具有显著的正向影响。因此，MTN和其他电信公司必须在各自的组织内制定一项政策，该政策将持续资助法务会计的成本，以便他们能够保持可持续的财务绩效增长水平。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Application of forensic accounting in predicting the financial performance growth of MTN mobile communication in Nigeria.

The purpose of this paper is to demonstrate how forensic accounting may be used to predict the financial performance and growth of MTN mobile communication in Nigeria in the future. To emphasize the importance of fraud reporting, fraud prevention, and litigation as forensic accounting instruments, it is necessary to address the issue of financial performance growth in every consistent manner for any company in Nigeria to avoid a collapse in financial performance. The ordinary least square (OLS) regression model was used in this paper, and the results show that the model is statistically significant, indicating that there is a significant relationship between forensic accounting instruments and growth in financial performance. According to the coefficient of determination (R-squared), forensic accounting indicators can explain approximately 73 per cent of the variation in financial performance growth. This indicates that the fitted model is adequate for predicting the growth of financial performance in the future. A long-term relationship exists between forensic accounting and the financial performance growth of MTN mobile communication in Nigeria, according to the results of the Johansen cointegration test, which was conducted recently. Furthermore, if fraud is not controlled, it has the potential to devastate the financial performance of telecommunication companies. The regression analysis conducted for this paper reveals that the number of fraud cases reported and the rate of fraud prevention, both of which are forensic accounting indicators, are statistically significant and have a positive significant impact on financial performance growth. Therefore, MTN and other telecommunication companies must put in place a policy within their respective organizations that will continuously fund the cost of forensic accounting so that they can maintain a sustainable level of financial performance growth.

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来源期刊

Journal of Environmental Science and Economics Environmental Economics-

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期刊介绍： Journal of environmental science and economics (JESCAE), ISSN: 2832-6032 is an open access peer-reviewed journal that considers articles and reviews articles on all aspects of environmental economics. Aim and Scope Journal of Environmental Science and Economics is an international scholarly refereed research journal that aims to promote the theory and practice of environmental economics, Sustainability research, technological innovation, and economics. A broad outline of the journal''s scope includes; peer-reviewed original research articles, case, and technical reports, reviews and analyses papers, short communications and notes to the editor, in interdisciplinary information on the practice and status of research in environmental science, sustainability, technological innovations, and economics. The main aspects of research areas include, but are not limited to; Environmental pollution control and abatement technology, Sustainable and economic Development, sustainable consumption and Sustainability, Environmental and sustainability assessment, transport and fate of pollutants in the environment, concentrations and dispersion of wastes in air, water, and non-point sources pollution, atmospheric pollutants and trace gases, environmental impact assessment, industrial ecology, ecological and human risk assessment; improved energy management and auditing efficiency and environmental standards and criteria.