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Social and Behavioral Sciences Commons™
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Articles 1 - 2 of 2
Full-Text Articles in Social and Behavioral Sciences
Environmental Accounting And Financial Performance Of Listed Family-Owned Companies In Nigeria, Charles Segun Ilelaboye, Muyiwa E. Alade
Environmental Accounting And Financial Performance Of Listed Family-Owned Companies In Nigeria, Charles Segun Ilelaboye, Muyiwa E. Alade
International Review of Business and Economics
This study examines the effect of environmental accounting on the performance of family-owned companies in Nigeria using restoration cost, community development costs and health & security costs as surrogates. The study used ex-post facto research design. The population of the study consisted of all 12 family-owned companies across industrial and oil & gas sectors that were quoted on the Nigerian Stock Exchange (NSE). Purposive sampling technique was used to select six (6) family-owned companies that disclosed environmental information. Data were gleaned from the annual reports of the sampled companies covering 2012-2020. The study used descriptive statistics, correlation and Ordinary Least …
The Treasury Single Account System And Financial Stability In Nigeria, Olusola Esther Igbekoyi
The Treasury Single Account System And Financial Stability In Nigeria, Olusola Esther Igbekoyi
International Review of Business and Economics
This study investigates the effect of the treasury single account system on financial stability in Nigeria. Specifically, we hoped to find out if speculation of government regarding government debt and stock market performances are met. The study utilized data published in the Central Bank of Nigeria statistical bulletin for a period of 2011-2020. The time series data collected were analyzed using descriptive and inferential statistics. The findings revealed that the TSA system had a negative impact on government debt performance, with significant negative impact on advances from commercial banks and external debt finance charges. However, it had an insignificant negative …