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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
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 …
Volatility Transmission Among Nigeria, Some Selected African And World Equity Markets, Idolor Eseoghene Joseph Ph.D.
Volatility Transmission Among Nigeria, Some Selected African And World Equity Markets, Idolor Eseoghene Joseph Ph.D.
International Review of Business and Economics
I examine the extent of volatility transmission, spill-over and contagion among Nigeria, some selected African and world equity markets. Empirical findings indicate the presence of volatility transmission and spill-over among the Nigerian and world equity markets. However, for the Nigerian and African markets, the results show that there is volatility transmission, but no evidence of volatility spill-over. The results were not statistically significant enough to prove the existence of volatility contagion among all the African markets, arising from the recent global financial crisis.
Corporate Governance And Accounting Information Disclosure In The Nigerian Banking Sector, Igbekoyi Olusola Esther, Agbaje Wale Henry
Corporate Governance And Accounting Information Disclosure In The Nigerian Banking Sector, Igbekoyi Olusola Esther, Agbaje Wale Henry
International Review of Business and Economics
The study examine the effect of corporate governance on the quality of accounting information disclosed in Nigerian banks. The study covers banks that are quoted in the Nigeria Stock Exchange. Data were collected from secondary sources using the annual reports and factbook of selected banks during the period of 2006-2015. Data collected were analyzed using statistical tools; unit root, co-integration and error correction model. The corporate governance indices used in the study include; Audit committee meeting (ACM), Audit committee qualification (ACQ), Board size (BS), Directors in audit committee (DAC), Ownership structure (OS) and Corporate board members (CBM). The study revealed …