Research Papers/Topics in Accounting And Finance

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

The study investigates the influence of International Financial Reporting Standardsadoption, using accounting performance measure, to determine the CEO pay in listedbanks in Nigeria. The audited annual financial statements of listed banks in Nigeriacovering the period of 2009–2015 are analyzed. Fixed effect model, viz panel dataanalysis is adopted to establish the findings. The findings indicate that adoption ofIFRS in Nigeria results in an inverse relationship with accounting performancein...

Firm performance and condensed corporate governance mechanism: Evidence of Nigerian financial institutions

This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporategovernance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built usingPrincipal Component Analysis with 6 (six) identified corporate governance mechanisms from prior studies and then examines itseffect on firms’ performance. This study draws a sample of twenty-four (24) financial companies from the listed financial ...

Corruption perception, institutional quality and performance of listed companies in Nigeria

We examine the effect of corruption perception and institutional quality on the performance of firms based on the extracted data for 135 listed companies in Nigeria with timeframe 2013–2017. We first use the Transparency International Corruption Perception Index for the baseline analysis, which evaluates the public officials and politicians’ corruption practices. To capture institutional quality, which depicts the level of law enforcement to curb corruptive practices o...

Chief financial officer roles and enterprise risk management: An empirical based study

This study investigates the influence of CFO roles on the implementation of ERM initiatives in a sample of Nigerian financial institutions (between 2013-2017). We develop three distinct factors representing the CFO roles namely CFO power, CFO experience and CFO knowledge using principal component factoring. Like prior work, we measure ERM components simultaneously to capture the extent of sophisticated ERM system. Our findings pose that the CFO involvement in ERM implementation remains mi...

Data on chief financial officer attributes and risk management strategies for Nigerian listed financial institutions

This data article is related to the research article “Chief Financial OfficerRoles and Enterprise Risk Management: An Empirical BasedStudy” Ojeka et al. (2019). The study explores the impact of CFO roleson the execution of ERM strategies sampled with Nigerian financialinstitutions for the period of 2013-2017. The study develops threedistinct indexes representing the CFO roles namely CFO power, CFOexperience and CFO knowledge via principal component factoring.The study also measures ERM co...

THE EFFECT OF EXTERNAL DEBT ON ECONOMIC GROWTH OF NIGERIA

7ABSTRACTThis work evolved out of the need to provide an in-depth understanding of the economicsof debt in Nigeria. This study aims at analysing the effectiveness of external debt oneconomic growth within a span of 1981-2010. The broad objective of this work isspecified to evaluate the impact of external debt stock and debt servicing on economicgrowth. In all, the models were to show the growth relationship between the independentvariables-inflation rate, exchange rate, interest rate, governm...

THE EFFECT OF EXCHANGE RATE ON THE NIGERIAN BALANCE OF PAYMENTS 1970-2010

ABSTRACTThis work sets out to examine the relationship between balance of payment andexchange rate. The work is divided into five chapters; chapter 1 gives a generalintroduction to the subject matter, chapter two gives the general review of literaturein the subject matter, chapter 3 gives or states the methodology and specifies themodel used for testing. Chapter four runs the required test and provides the resultas well as the interpretation and chapter five concludes the findings andrecommen...

ROLE OF FINANCIAL STATEMENT IN INVESTMENT DECISION MAKING. (A CASE STUDY OF FIRST BANK OF NIGERIAN PLC)

ABSTRACTCorporate organizations owe a duty to fully disclose matters concerning theiroperations so as to aid investors in making investment decisions becauseInvestment decision makers rely on information obtained from financialstatements to predict future rates of return. Without the financial statement,there will be a problem of how to determine the profit of a company, andevaluation of performance of a company. The general objective is to ascertain therole of financial statement in investme...

EFFECT OF TREASURY SINGLE ACCOUNT (TSA) ON SELECTED FEDERAL PARASTATALS IN KANO METROPOLIS

Abstract  The study examines the effect of Treasury Single Account on some selected government parastatals in Kano metropolis. Opinion of respondents were seek using a likert scale structured questionnaire. 86 questionnaires were administered to staffs of some selected Federal parastatals in Kano metropolis which include Bayero University Kano, National Youth Service Corps (NYSC) Kano state secretariat, Nigerian Postal service, Federal College of Education (FCE) Kano, and Feder...

THE IMPACT OF GLOBAL ECONOMIC MELTDOWN ON THE FINANCIAL SECTOR OF NIGERIAN ECONOMY

Background: A financial crisis which was brewing in the United States as a result of defaults in mortgage loans became a global phenomenon by mid 2007. The resultant factors include fall in global stock markets and the collapse of some financial institutions across the globe. To this effect, it will be necessary to determine the impact of the global economic crisis on the financial sector of Nigerian Economy.Methods: The stratified random sampling technique in selecting the samples u...

Active portfolio management: A case for technical analysis

This paper asks the question why technical analysis rather than other theoretical models in active portfolio management. Using the CRSP-Cap Based portfolio returns between 2008 and 2013 we check for the level of weak-form efficiency by using a serial correlation test and an Augmented Dickey –Fuller test. There was mixed evidence, but on the whole there was strong evidence of inefficient market. Also we analysed size effect using technical analysis but do not support the view that small-cap ...

The Role of Banks in Sustainable Finance: Evidence from Nigeria

EXECUTIVE SUMMARY Sustainable finance in banking has been a major discuss in recent years as it is generally agreed that the exercise of entrenching social and economic considerations into project finance, going beyond the traditional way of banking that reflects only a sole consideration for financial returns to its shareholders. Hence, the objective of the dissertation will be to understand the responsibilities of banks in sustainable finance development in view of their lending options, de...

THE EFFECT OF TREASURY SINGLES ACCOUNT ON PUBLIC SECTOR IN NIGERIA 2

TABLE OF CONTENTTitle PageCertification Dedication AcknowledgementAbstractCHAPTER ONE (1)IntroductionBackground of the study Statement of the problem Objective of the Study Research question Significance of the Study Limitation of the Study CHAPTER TWO (2)2.0, Literature Review CHAPTER THREE (3): Introduction to Research Methodology Research Design Method of Data Collection Primary Source of Data CollectionSecondary Sour...

ADOPTION OF IFRS ON AUDIT REPORT QUALITY IN NIGERIA

ABSTRACTThe study tends to enhance transparency, disclosure and comparability. It is evident that the implementation of IFRS reinforces stock market liquidity and leads to lower cost of capital and transaction costs, higher market value and better reputation. In view of the need to utilize accurate data for this research, primary data were obtained through a structured questionnaire to elicit responses from respondents to meet the requirements of this research. The data for the foregoing stud...

Relationship Between Credit Management and Bank Performance: Study of 10 Listed Banks in Nigeria

The study tends to verify if there's any relationship with credit managements and banks performance which took into consideration the study of 10 listed banks in Nigeria and their 5years financial statements. CHAPTER ONEINTRODUCTION1.1 BACKGROUND TO THE STUDYThe United States Supreme Court (Austen) in 1899, defined a bank as an institution, usuallyincorporated with power to issue its promissory notes intended to circulate as money (known asbank notes); or to receive the money of others o...

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