{"title":"Adoption of Treasury Single Account (TSA) and Economic Growth of Nigeria: A Reappraisal","authors":"","doi":"10.7176/rjfa/14-16-01","DOIUrl":"https://doi.org/10.7176/rjfa/14-16-01","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80196929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour","authors":"","doi":"10.7176/rjfa/14-13-03","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-03","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"374 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84944820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main objective of this study was to investigate the effect of board attributes on earnings management of listed deposit money banks in Nigeria between 2016 and 2021. Board size, board diversity and board composition, were used as proxies for board attributes of listed deposit money banks in Nigeria, while discretionary accrual was used as proxy for earnings management in this study. The data was obtained from published annual audited accounts and financial reports of listed DMBs. A panel data of the twelve (12) quoted banks covering a period of five (5) years was employed. The study used various methods such as descriptive statistics, correlation, Hausman test and panel regression. The result found that board size and board composition was negatively significant on earnings management. while, board diversity was negatively insignificant on earnings management. The study recommends that shareholders of commercial banks in Nigeria should put in place ideal boards with adequate members so as to provide an oversight role that would minimize on earnings management. Also, the study recommends that deposit money banks in Nigeria should ensure that the composition of the board could properly constitute to have audit committees and independent directors who will bring in outside experience and expertise that would minimize earnings management. Finally, due to the insignificant effect of board diversity on earnings management, banks management should increase the awareness about the benefit of gender diversify Board members and give women the opportunity to participate in decision making process and share their knowledge. Keywords: Board Attributes, Board Size, Board Diversity, Board Composition, Earnings Management, DMBs DOI: 10.7176/RJFA/14-14-05 Publication date: July 31 st 2023
{"title":"Effect of Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria","authors":"","doi":"10.7176/rjfa/14-14-05","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-05","url":null,"abstract":"The main objective of this study was to investigate the effect of board attributes on earnings management of listed deposit money banks in Nigeria between 2016 and 2021. Board size, board diversity and board composition, were used as proxies for board attributes of listed deposit money banks in Nigeria, while discretionary accrual was used as proxy for earnings management in this study. The data was obtained from published annual audited accounts and financial reports of listed DMBs. A panel data of the twelve (12) quoted banks covering a period of five (5) years was employed. The study used various methods such as descriptive statistics, correlation, Hausman test and panel regression. The result found that board size and board composition was negatively significant on earnings management. while, board diversity was negatively insignificant on earnings management. The study recommends that shareholders of commercial banks in Nigeria should put in place ideal boards with adequate members so as to provide an oversight role that would minimize on earnings management. Also, the study recommends that deposit money banks in Nigeria should ensure that the composition of the board could properly constitute to have audit committees and independent directors who will bring in outside experience and expertise that would minimize earnings management. Finally, due to the insignificant effect of board diversity on earnings management, banks management should increase the awareness about the benefit of gender diversify Board members and give women the opportunity to participate in decision making process and share their knowledge. Keywords: Board Attributes, Board Size, Board Diversity, Board Composition, Earnings Management, DMBs DOI: 10.7176/RJFA/14-14-05 Publication date: July 31 st 2023","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135712038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taxation Policies and Its Effect on the Growth of Small &Medium Size Enterprises in Cameroon in the Midst of the Ongoing Sociopolitical Crisis","authors":"","doi":"10.7176/rjfa/14-14-03","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-03","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90482007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Law of Karma Phala on Potential Financial Management Fraud: Testing of Hexagon Fraud Element","authors":"","doi":"10.7176/rjfa/14-14-08","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-08","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"32 1 Suppl. 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74576062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does Management Moderates on Analyst Consensus Achievement and Stock Price?","authors":"","doi":"10.7176/rjfa/14-13-02","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-02","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90184287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effects of Capital Structure on Financial Performance of Firms in the Commercial and Services Sector Listed at Nairobi Securities Exchange in Kenya","authors":"","doi":"10.7176/rjfa/14-13-01","DOIUrl":"https://doi.org/10.7176/rjfa/14-13-01","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87997050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How Halo Effect Phenomena Works on Financial Performance, Corporate Social Responsibility Disclosure, and Stakeholder Pressure","authors":"","doi":"10.7176/rjfa/14-14-07","DOIUrl":"https://doi.org/10.7176/rjfa/14-14-07","url":null,"abstract":"","PeriodicalId":21150,"journal":{"name":"Research Journal of Finance and Accounting","volume":"518 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77164703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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