Agency Compensation and Value of Quoted Consumer Goods Manufacturing Firms: A Multi-Dimensional Study from Nigeria.
Vol.6 Issue 2
This study investigated the relationship between agency compensation and value of quoted consumer goods manufacturing firms in Nigeria. Panel data were sourced from the fact sheets of The Nigeria Stock Exchange from 2009 to 2018. Firm values were proxied by market value and net book value while agency compensation were proxied by executive salaries, executive …Read More »
Audit Committee Composition and Earnings Management of Listed Consumer Goods Manufacturing Firms in Nigeria
Vol.6 Issue 2
The deliberate misrepresentation and manipulation of the financial statements by directors distorts the quality of information to users thereby reducing the credibility of the audit committee. This study investigates the relationship between audit committee composition and earnings management of listed consumer goods manufacturing firms in Nigeria. The study employed ex-post facto research design using a …Read More »
Investing Cash flow and Financial Performance of Listed Consumer Goods Manufacturing Companies in Nigeria
Vol.6 Issue 2
One of the major issues that require attention in the consumer goods manufacturing sector is cash flow management and this has led to failure of many businesses. However, not much has been reported on the relationship between cash flow and financial performance. This study therefore was undertaken to investigate the relationship between cash flow and …Read More »
Board Independence and Earnings Management of Healthcare Firms in Nigeria
This study was undertaken to examine the relationship between board independence and earnings management of listed healthcare firms in Nigeria. Using convenience sampling, a panel data from eleven (11) healthcare companies that are listed on the Nigerian Stock Exchange were collected from 2012 to 2019. Inferential analyses were done using ordinary least square and logit …Read More »
Tax Audit and Company’s Incom Tax Revenue in Nigeria
Vol.6 Issue 2
The study investigates tax audit and company income tax revenue in Nigeria. Specifically, to ascertain the effect of tax audit on company’s income tax revenue Nigeria. The population of the study is Federal Inland Revenue Service (FIRS) Nigeria; Census was used for the study. Primary data were collected through questionnaire while secondary data were collected …Read More »
The Effect of Forensic Investigation on Financial Crime in Nigeria Economy
Vol.6 Issue 2
This study is aimed at investigating the relationship between Forensic Audit and Financial Crimes in the Nigerian Economy. The ex post facto research design was adopted. Time series data on different variables of Forensic Audit and Financial Crime spanning from 2016-2020 with a sample of twenty (20) observations made on quarterly basis from secondary sources …Read More »
Relational Capital and Dynamic Capabilities in indigenous Oil and Gas Producing Companies in Nigeria.
Vol. 6 Issue 2
This study investigated the relationship between relational capital and dynamic capabilities of indigenous oil and gas producing firms in Nigeria. The objectives of the study specifically detailed on ascertaining the relationship between relational capital and the measures of dynamic capabilities such as sensing, seizing and reconfiguring capabilities. The study was designed as a cross-sectional survey …Read More »
Normative Pressure of Institutional Isomorphism: A recipe for Survivability of Telecommunication Firms in Nigeria
Vol.6 Issue 1
This study empirically investigated the interlace between normative pressure of institutional isomorphism and survivability of telecommunication firms in Nigeria. The theoretical foundation of the study was based on the organizational embeddedness. The study adopted the cross-sectional survey in its design. However, the population of the study covered 198 executive and managerial staff of the four …Read More »
Human Resource Development and Employee Resourcefulness of Hotels in the South-South of Nigeria
Vol.6 Issue 1
This paper empirically examined the relationship between human resource development (cognitive, capabilities and behavioural development) and employee resourcefulness of hotels in the South-South of Nigeria. The population comprised 1108 employees from fourteen hotels out of which a sample of 294 workers was generated using the Taro Yamen sample size derivation formula, however only 261 questionnaire …Read More »
Intimidation Strategy and Subordinate Trustworthiness in State Government Parastatals in South-South, Nigeria
Vol.6 Issue1
This study examined the relationship between intimidation strategy and subordinate trustworthiness in State government parastatals in the south-south of Nigeria. It adopted subordinate resilience and subordinate benevolence as measures of subordinate trustworthiness. It utilized the survey design and obtained data from 273 staff of 11 state government parastatals in the South-South. The Spearman rank order …Read More »