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The Moderating Effect of Gender on Audit Committee Attributes and Earnings Management 性别对审计委员会属性和盈余管理的调节作用
Usman Abbas
There exist a number of studies that have been conducted on the influence of audit committee attributes on earnings management but no attention has been given to the moderating effect of gender on audit committee attributes and earnings management. The main objective of this study was to examine the moderating effect of gender on the impact of audit committee attributes on earnings management of listed Agricultural companies in Nigeria for a period of six years (2012-2017). The study used ex-post facto and correlational research designs. The population of the study was the five (5) Agricultural companies in Nigeria listed on the Nigerian Stock Exchange as of 31st December 2017 and all the companies were used as a sample of the study. The study used a panel of multiple regression techniques for data analysis. It was found that gender has a strong and significant influence on the impact of audit committee attributes on earnings management of listed Agricultural companies in Nigeria. It was recommended that the audit committee of companies in Nigeria should comprise of at least 40% of women. Regulatory bodies concerned in Nigeria like Securities and Exchange Commission, Nigerian Stock Exchange and Financial Reporting Council should clearly state the composition of audit committee members and increase the number to ten where women should form 40% of the members of the committee and a woman with financial knowledge should be made the chairperson of the committee since women have shown a significant level of commitment to their responsibilities and contribute in reducing earnings manipulation.
已有大量关于审计委员会属性对盈余管理影响的研究,但尚未关注性别对审计委员会属性和盈余管理的调节作用。本研究的主要目的是研究性别对尼日利亚上市农业公司审计委员会属性对盈余管理影响的调节作用,为期六年(2012-2017)。该研究采用事后和相关研究设计。该研究的对象是截至2017年12月31日在尼日利亚证券交易所上市的五(5)家尼日利亚农业公司,所有公司都被用作研究样本。本研究采用多元回归技术进行数据分析。研究发现,性别对尼日利亚农业上市公司审计委员会属性对盈余管理的影响具有强烈而显著的影响。建议尼日利亚公司的审计委员会应由至少40%的女性组成。尼日利亚的监管机构,如证券交易委员会,尼日利亚证券交易所和财务报告委员会应明确说明审计委员会成员的组成,并将人数增加到10人,其中妇女应占委员会成员的40%,并应由一名具有金融知识的妇女担任委员会主席,因为妇女已表现出对其职责的重大承诺,并为减少盈利操纵做出了贡献。
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引用次数: 2
Global Ranking and Its Implications in Higher Education 全球排名及其对高等教育的影响
P. Aithal, P. Kumar
Higher Education Institutions try to enhance their competitiveness so as to become distinguished centers of learning and research. Various agencies conduct rankings of institutions independent of each other using different criteria. Although the purpose of ranking is to encourage healthy competition and distinguish the best institution in the interest of the learners to choose, the differences in criteria have cast a lot of confusion in building a parity. Academic performance and allied factors, as well as research, publication, and allied factors, are common to all. Some ranking agencies take into consideration industry-institution collaborations, international outlook, alumni, overall reputation, and even financial stability. This paper aims to attempt a comparison of the ranking methodology adopted by selected prominent Global University Ranking Agencies all over the world and throw light on the positive and negative outcomes of the global ranking. Based on in-depth analysis and critical comments on the limitations of these ranking systems, a generic model for balanced global university ranking is also proposed. Given the fact that nations differ, cultures differ, and the context of higher education itself differ across nations, the study illuminates the fallacy and dangers of segregating all institutions under the same mould.
高等教育机构努力提高自己的竞争力,以成为杰出的学习和研究中心。不同的机构使用不同的标准对院校进行独立的排名。虽然排名的目的是鼓励良性竞争,并区分出最好的大学,以供学习者选择,但标准的差异给建立平等带来了很多混乱。学术表现和相关因素,以及研究、出版和相关因素,对所有人来说都是共同的。一些排名机构会考虑行业-机构合作、国际视野、校友、整体声誉,甚至财务稳定性。本文旨在尝试比较世界各地选定的著名全球大学排名机构采用的排名方法,并阐明全球排名的积极和消极结果。在深入分析和批判这些排名系统局限性的基础上,提出了一个均衡的全球大学排名通用模型。鉴于国家不同,文化不同,高等教育本身的背景也因国家而异,这项研究阐明了在同一模式下将所有机构隔离开来的谬误和危险。
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引用次数: 4
Corruption and Its Effects on Sustainable Economic Performance 腐败及其对可持续经济绩效的影响
Pub Date : 2019-07-11 DOI: 10.19085/JOURNAL.SIJBPG060201
Michael Appiah, Derrick Yaw Idan Frowne, Anita Idan Frowne
The study examines corruption and its effects on achieving sustainable economic performance in Africa with a data set from 2002-2017. The Hausman Test for determining the appropriate model selection between Random and Fixed effects was employed with the fixed effects model of estimation chosen to be the appropriate method of estimation indicating that the degree of relationship and significant between corruption and sustainable economic performance in negative. The R² explains that 95% of variations in sustainable economic performance in the estimation of prime independent variables. Aside corruption having a negative and insignificant impact on sustainable economic performance, an increase in human development and labour resulted in a positive and significant relations on sustainable economic performance, with the rest of the explanatory variables having a poor and negative affiliation with sustainable economic performance. The above therefore follows the empirical, conventional and theoretical perspective that corruption declines growth and sustainability both domestically and globally.
该研究使用2002年至2017年的数据集,考察了腐败及其对非洲实现可持续经济绩效的影响。采用Hausman检验确定随机效应和固定效应之间的模型选择,选择固定效应估计模型作为适当的估计方法,表明腐败与可持续经济绩效之间的关系程度和显著性为负。R²解释了95%的可持续经济绩效变化在素数自变量的估计中。除了腐败对可持续经济绩效具有负面且不显著的影响外,人类发展和劳动力的增加对可持续经济绩效产生了积极且显著的关系,其余的解释变量与可持续经济绩效具有不良和负面的联系。因此,上述结论遵循了经验、传统和理论的观点,即腐败会降低国内和全球的增长和可持续性。
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引用次数: 5
Digital Entrepreneurship vis-à-vis Managing Customers’ Data: Available Ways & Means to Protect the Online Presence of the Businesses 数字创业与-à-vis管理客户数据:保护企业在线存在的可用方法和手段
Pub Date : 2019-07-11 DOI: 10.19085/JOURNAL.SIJBPG060301
Sunil Sharma
The modern day businesses are having an inevitable online presence to ensure to grab every possible opportunity to do business. Even the businesses who do transact purely offline are also having their online presence by having their business websites. And those businesses which have an entire gamut of their services or digital products to offer only via online channels have to ensure near to perfect online set-ups to stay in the businesses. Online businesses receive thousands of gigabytes of data from their users or customers on a daily basis altogether. This data contains specific information about the geographics of the users, their financial information, KYCs, their investment and other key profile based data. What will happen if that enormous data lands in the hands of some unscrupulous people? The user and customers' data will get compromised affecting them negatively. Many of the users may incur financial losses due to that mishandling of digital data. And last but not the least, the digital businesses will have all the possible dents of bad reputation leading to even boycott of their businesses by the users on a massive scale. All this is sufficient to shatter the dreams of the digital entrepreneurship. This paper seeks to point out how the digital entrepreneurs can better identify key data of their users and customers, how they can keep safe custody of that data and how to manage and protect the confidentiality of the users and customers.
现代企业都有一个不可避免的在线存在,以确保抓住每一个可能的机会做生意。即使是那些纯粹在线下进行交易的企业,也会通过自己的商业网站在网上开展业务。而那些只能通过在线渠道提供全部服务或数字产品的企业,必须确保近乎完美的在线设置,才能继续经营下去。在线企业每天从用户或客户那里接收数千gb的数据。此数据包含有关用户的地理位置、财务信息、kyc、投资和其他基于关键配置文件的数据的特定信息。如果这些庞大的数据落入一些不法之徒的手中,会发生什么?用户和客户的数据将受到损害,对他们产生负面影响。由于数字数据处理不当,许多用户可能会遭受经济损失。最后但并非最不重要的是,数字企业将有所有可能的坏名声,导致用户大规模抵制他们的业务。这一切足以粉碎数字创业的梦想。本文旨在指出数字企业家如何更好地识别其用户和客户的关键数据,如何安全保管这些数据以及如何管理和保护用户和客户的机密性。
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引用次数: 0
Board Characteristics and Intellectual Capital Performance: A Comparison of Service vs. Manufacturing Firms in India 董事会特征与智力资本绩效:印度服务业与制造业企业比较
Dr. G Bharathi Kamath
Purpose: This study aims at analysing the board characteristics of select manufacturing and service firms in India. It attempts to explore whether these characteristics influence Intellectual capital (IC) efficiency of service sector firms or manufacturing firms.Design: The study uses panel data and multiple regression to examine the firms’ performance. The period of study is three years from 2015-16 to 2017-18; thirty firms each from manufacturing and service sector is taken for study.Findings: The empirical evidence is quite interesting. The board characteristics of both groups have varied differences. It can also be observed clearly that the impact of board characteristics on IC performance is more in the service sector than in the manufacturing sector.Research limitations/implications: the study focusses only on select firms from manufacturing and service sector as a preliminary study. The study can be expanded to cover sectors and industries.Originality and value: There are several research studies that try to explore the impact of corporate governance on the financial performance of firms. However, there are none which looks into their impact on the intangible performance of firms.
目的:本研究旨在分析印度选定的制造业和服务业公司的董事会特征。本文试图探讨这些特征是否会影响服务业企业或制造业企业的智力资本效率。设计:本研究采用面板数据和多元回归对企业绩效进行检验。学习时间为3年,从2015-16年到2017-18年;本研究选取了制造业和服务业各30家公司作为研究对象。研究发现:实证证据非常有趣。两组的董事会特征有不同的差异。还可以清楚地观察到,电路板特性对IC性能的影响在服务部门比在制造业部门更多。研究局限/启示:本研究仅针对制造业和服务业的部分企业进行初步研究。这项研究可以扩展到各个部门和行业。原创性和价值:有几项研究试图探索公司治理对公司财务绩效的影响。然而,没有一个研究它们对公司无形绩效的影响。
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引用次数: 2
From Planned to Transformative Urbanization: Analyzing India’s Policies of Urban Rejuvenation 从计划性城市化到变革性城市化:印度城市复兴政策分析
Mihir Bholey
This paper examines India’s urban challenges, successive policies of urban development and their impact on the much needed urban transformation. It examines successive policies, plans, and approaches to meet the ever rising urban challenges from the first Five Year Plan till the end of planning era and also underscores the highlights of urban planning through the entire five-year plan period. In the process, it investigates whether the ubiquitous urban deficit in India is actually due to the so-called 'reluctant urbanization' and whether the current policy of creating hundred smart cities can lead to urban transformation in India. This paper is based on the analysis of the available secondary data from various sources. By critically examining the available secondary data this paper explores whether India’s urban deficit is a result of poor planning or lack of long term vision and strategy to meet the emerging urban challenges. This paper also critically looks into the emerging ICT-driven paradigms and design of the ‘smart cities’ as models of urban transformation and juxtaposes them to India's own vision of creating hundred smart cities to ensure urban transformation. The paper concludes that any urban transformation should be socially inclusive, economically viable and environmentally sustainable. Technology should not be the end rather the means for bringing urban transformation and building smart cities.
本文考察了印度的城市挑战、城市发展的连续政策及其对急需的城市转型的影响。它考察了从第一个五年计划到规划时代结束的连续政策、计划和方法,以应对不断增长的城市挑战,并强调了整个五年计划期间城市规划的重点。在这个过程中,它调查了印度无处不在的城市赤字是否实际上是由于所谓的“不情愿的城市化”,以及目前创建100个智慧城市的政策是否可以导致印度的城市转型。本文是在分析各种来源的现有二手数据的基础上进行的。通过严格审查现有的二手数据,本文探讨了印度的城市赤字是由于规划不善还是缺乏长期愿景和战略来应对新出现的城市挑战。本文还批判性地研究了新兴的信息通信技术驱动的范式和“智慧城市”的设计作为城市转型的模型,并将其与印度自己创建100个智慧城市以确保城市转型的愿景并列。本文的结论是,任何城市转型都应该具有社会包容性、经济可行性和环境可持续性。科技不应该是实现城市转型、建设智慧城市的目的,而应该是手段。
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引用次数: 0
The Place of Politics in Social Protection Program: Focus on Infant and Maternal Health Care Delivery in Akure, Nigeria 政治在社会保护方案中的地位:重点关注尼日利亚阿库雷的母婴保健服务
Olorunfemi Samuel Oluwaseyi, Lawal Olubunmi Lukman
The study examines the place of politics in infant and maternal health care delivery in Akure. To achieve this, the following objectives were made: assess the magnitude of infant birth and death as well as maternal death in the study area from 2003-2017, identify the causes of infant and maternal death in Akure, examine the relationship between politics and infant and maternal health care through policies and programmes instituted by various administrations and identify challenges facing infant and maternal health care delivery in Akure. To successfully capture these objectives, two governments owned hospitals (Mother and Child Hospital and Ondo State Specialist Hospital Akure) were selected for the administration of questionnaires. In all, eighty (80) women that have made use of the hospitals during pregnancy and child care stage were randomly and purposefully selected from the record file of the hospitals for the purpose of questionnaire administration. Likewise, the Chief Medical Directors of the two hospitals were interviewed. Data obtained were collated and presented using the descriptive statistical method. Findings revealed the policies, programmes, and accomplishments of successive governments of Ondo State from 2003-2017. The study recommends that successive government at all levels irrespective of political or party affiliation should make infant and maternal health care free most especially to the poor and the vulnerable group in the society.
该研究考察了政治在阿库雷母婴保健服务中的地位。为实现这一目标,制定了以下目标:评估2003-2017年研究区域内婴儿出生和死亡以及孕产妇死亡的规模,确定阿库雷婴儿和孕产妇死亡的原因,通过各行政部门制定的政策和方案检查政治与婴儿和孕产妇保健之间的关系,并确定阿库雷婴儿和孕产妇保健服务面临的挑战。为了成功实现这些目标,选择了两家政府所有的医院(妇幼医院和翁多国立专科医院阿库雷)进行问卷调查。在医院的记录档案中随机、有目的地抽取80名在妊娠期和幼儿期使用过医院的妇女进行问卷调查。同样,对这两家医院的首席医务主任进行了访谈。使用描述性统计方法对获得的数据进行整理和呈现。调查结果揭示了2003-2017年翁多州历届政府的政策、方案和成就。该研究建议,无论政治或党派关系如何,历届各级政府都应使婴儿和产妇保健免费,特别是对社会中的穷人和弱势群体。
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引用次数: 0
The Role of Politics in Governance and Service Delivery: Focus on Water Provision in Akure, Nigeria 政治在治理和服务提供中的作用:关注尼日利亚阿库雷的供水
Lawal Olubunmi Lukman, Olorunfemi Samuel Oluwaseyi
This study examines the role of politics in governance and service delivery (with a particular interest in water provision) in Akure, Nigeria. To achieve the above, the following objectives were made: examine the part of politics in water delivery in Akure by evaluating the roles of past and present administrations (1999-2017) in water delivery, identify various factors inhibiting and enhancing water delivery in the area. To fully capture these objectives, four residential neighborhoods (Ijapo Housing Estate, Shagari Village, Oke-Ogba and Alaba-Layout Apatapiti) were purposively selected for questionnaires administration. The numbers of residential buildings in the four selected locations were determined to represent the research population. In all, there are two thousand eight hundred and eight one (2881) residential buildings in the neighborhoods. Using systematic sampling method of selecting one head of household at every 10th building intervals across the locations, two hundred and eighty-eight (288) copies of questionnaire were administered, collated and analyzed. Also, the General Manager of Ondo State Water Corporation saddled with the responsibility of providing water to the teeming inhabitants of Akure was investigated. Data obtained from both sources were collated and analyzed and presented using the descriptive statistical method. The results revealed the policies, programmes, pitfalls, and achievements of successive governments of Ondo State in Water provision from 1999-2017. Based on these findings, practicable and insightful recommendations were made.
本研究考察了政治在尼日利亚阿库雷的治理和服务提供(特别关注供水)中的作用。为了实现上述目标,制定了以下目标:通过评估过去和现在的行政部门(1999-2017)在供水方面的作用,检查Akure供水中的政治部分,确定抑制和加强该地区供水的各种因素。为了充分捕捉这些目标,有目的地选择四个居民区(Ijapo Housing Estate, Shagari Village, Oke-Ogba和Alaba-Layout Apatapiti)进行问卷调查。四个选定地点的住宅建筑数量被确定为代表研究人口。这些社区总共有2881栋住宅楼。采用每隔10幢楼间隔抽取1名户主的系统抽样方法,对288份调查问卷进行管理、整理和分析。此外,还对负责向阿库雷人口众多的居民供水的翁多国家供水公司总经理进行了调查。从两个来源获得的数据进行整理和分析,并使用描述性统计方法提出。结果揭示了1999年至2017年昂多州历届政府在供水方面的政策、方案、缺陷和成就。根据这些发现,提出了切实可行和有见地的建议。
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引用次数: 0
Impact of Employee Involvement in Trade Unions on Employee Well Being in Federal University Kashere Gombe State, Nigeria 员工参与工会对员工幸福感的影响——尼日利亚卡舍尔贡贝州联邦大学
Pub Date : 2019-04-04 DOI: 10.19085/JOURNAL.SIJBPG050901
Mohammed Usman
Effective trade unions in Nigeria play crucial roles in protecting the interest of their members.  Without employee unions in Nigerian organization’s workers would be turned to slaves. Therefore, there is a need for employees to form unions for their welfare and well being. The paper aimed at examining the impact of employee involvement in trade unions on employee well being in Federal University Kashere of Gombe State Nigeria. Data were collected through interview and observation. The respondents of the study were the employees of Federal University Kashere who are members and some executives of ASUU, NASUU, SSANU and NAAT. Literature was reviewed through journal articles, bulletins, internet and prior knowledge on text books. The study found that the four trade unions in Federal University Kashere played significant roles in protecting the interest of their members which leads to the well being of the employees. The study recommended that the trade unions should seek for full certification from the national body to progress from an observer’s status in order to function fully. By pioneering research on staff unions in Federal University Kashere and adding on existing literature on trade unions, the paper contributes to knowledge.
尼日利亚有效的工会在保护其成员的利益方面发挥着至关重要的作用。如果没有员工工会,尼日利亚组织的工人将变成奴隶。因此,雇员有必要为他们的福利和福祉而成立工会。本论文旨在研究员工参与工会对尼日利亚贡贝州卡舍尔联邦大学员工幸福感的影响。通过访谈和观察收集数据。本研究的调查对象是联邦大学Kashere的员工,他们是ASUU, NASUU, SSANU和NAAT的成员和一些高管。文献通过期刊文章、公告、网络和教科书上的先验知识进行综述。研究发现,卡希尔联邦大学的四个工会在保护其成员的利益方面发挥了重要作用,从而导致员工的福祉。研究报告建议,工会应寻求国家机构的充分证明,以便从观察员地位取得进展,以便充分发挥作用。通过对联邦大学Kashere员工工会的开创性研究,并补充现有的关于工会的文献,本文有助于知识。
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引用次数: 0
How Companies are Applying AI to the Business Strategy Formulation 企业如何将人工智能应用于商业战略制定
Pub Date : 2019-01-18 DOI: 10.19085/JOURNAL.SIJBPG050801
M.S.S. El-Namaki
Computing equipment capable of what one may term partial and quasi-intelligent behaviour, commonly referred to as Artificial Intelligence (AI), is assuming a key role in business. The probability is high that this Artificial Intelligence (AI) will lead to a fundamental change in the process of business strategy formulation as much as the very contents of this strategic behaviour. Product and market strategies and the resultant competitive behaviour will, more likely than not, be the outcome of those artificial intelligence processes and reiterations. A start is made and one can observe substantial progress in this direction. Who has done it and is there a conceptual framework behind this strategic behaviour? This will be the focus of this article The article starts with a brief definition of artificial intelligence and a basic framework of the concept. Seven case studies follow supporting the hypothesis that AI is penetrating the business strategy arena and leading to a fundamental change in the concept as much as the application. Those cases were drawn from different industries, and countries. A conceptual framework is accordingly derived and positioning of those case companies within this conceptual framework is done. The article is based on contemporary frameworks of AI and the cases are drawn from contemporary analysis of strategic behaviour. The conceptual model could provide an instrument for business AI application.
能够实现人们可能称之为部分智能和准智能行为的计算设备,通常被称为人工智能(AI),正在商业中扮演关键角色。这种人工智能(AI)很有可能会导致商业战略制定过程的根本变化,以及这种战略行为的内容。产品和市场战略以及由此产生的竞争行为,很可能是这些人工智能过程和重复的结果。这是一个开始,我们可以看到朝着这个方向取得了实质性进展。是谁做的?这种战略行为背后是否有一个概念框架?这将是本文的重点,文章从人工智能的简单定义和概念的基本框架开始。接下来的七个案例研究支持了人工智能正在渗透到商业战略领域的假设,并导致了概念和应用的根本变化。这些案例来自不同的行业和国家。据此推导出一个概念框架,并在此概念框架内对这些案例公司进行定位。本文基于当代人工智能框架,案例来自当代战略行为分析。该概念模型可为商业人工智能应用提供工具。
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引用次数: 11
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Scholedge International Journal of Business Policy & Governance ISSN 2394-3351
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