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Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms 非金融上市公司业绩属性与财务报告质量
Pub Date : 2022-12-01 DOI: 10.56065/ijuev2022.66.3-4.213
Jonshon Kolawole Olowookere, Oyewole Oladunni Ajiboye, J. Ibrahim
This study examines the influence of firm performance attributes on the quality of financial reporting of listed non-financial firms in Nigeria within the range of 2012 and 2020. The research design adopted was an ex post facto. A sample size of 72 firms was selected to make up the 648 observations. Descriptive statistics and fixed effect panel regression were used to establish the link between the identified independent variables and the quality of financial reporting. The outcomes reveal that return on asset is connected with the quality of financial reporting positively and significantly while revenue growth influence the quality of financial reporting negatively and significantly. In line with the outcomes, this study suggests that the management of Nigerian nonfinancial firms should maximize the benefit of their revenue growth chances to issue standard accounting information which will precisely avail expanded chances for the growth of the business.
本研究考察了2012年至2020年期间尼日利亚非金融上市公司业绩属性对财务报告质量的影响。采用的研究设计是事后的。我们选取了72家公司作为样本,组成了648个观察结果。使用描述性统计和固定效应面板回归来建立已识别的自变量与财务报告质量之间的联系。结果显示,资产收益率与财务报告质量正相关且显著,而收入增长对财务报告质量负相关且显著。根据研究结果,本研究建议尼日利亚非金融公司的管理层应最大化其收入增长机会的利益,发布标准的会计信息,这将恰恰利用扩大的业务增长机会。
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引用次数: 0
Integrated Personnel and Payroll Information System and Financial Accountability 综合人事和工资信息系统和财务责任
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.22
A. E. Agbata, Patricia Chinyere Oranefo
Every government desires a financial management system that positively transforms the economy. This is why the Nigerian government initiated the Integrated Personnel and Payroll Information System (IPPIS), for its financial management in the public sector. The study examined the impact of the IPPIS on Financial Accountability in Nigerian Federal Universities. The survey method was used. The population comprised 2,217 accountants and internal auditors. The sample size was106. Analysis of data was done using descriptive statistics and multiple regression analysis. Findings show that IPPIS has a significant positive impact on budgeting of Nigerian Federal Universities. It also has a significant positive impact on the internal audit function of Nigerian Federal Universities. The study concludes that IPPIS improves financial accountability of Nigerian Federal Universities.
每个政府都希望有一个积极转变经济的财政管理制度。这就是为什么尼日利亚政府启动了综合人事和工资信息系统(IPPIS),用于公共部门的财务管理。该研究考察了IPPIS对尼日利亚联邦大学财务问责制的影响。采用问卷调查法。其中包括2217名会计师和内部审计师。样本量为106。数据分析采用描述性统计和多元回归分析。结果表明,IPPIS对尼日利亚联邦大学预算有显著的正向影响。它对尼日利亚联邦大学的内部审计职能也有显著的积极影响。该研究得出结论,IPPIS提高了尼日利亚联邦大学的财务问责制。
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引用次数: 0
Healthcare Companies Performance before and during Covid-19: Empirical Evidence from 150 companies in Indonesia, Malaysia, and Singapore 医疗保健公司在Covid-19之前和期间的表现:来自印度尼西亚、马来西亚和新加坡150家公司的经验证据
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.91
C. Florence, Yanuar Nanok Soenarno
The aim of this study is analyzing the effects of Economic Value Added (EVA) and Cash Value Added (CVA) on firm performance, also analyzing whether COVID-19 pandemic affected the firm performance of listed healthcare companies in South-east Asia countries significantly. The objective of this study is to see if healthcare sectors company are really a better option for investors in this time, especially because of the emergence of COVID-19. The firm performance in this study was measured with Market Value Added (MVA). This study took samples of listed healthcare companies from three South-east Asia countries, Indonesia, Malaysia, and Singapore. The study samples included 16 samples from 16 Indonesian Healthcare companies listed in the Indonesia Stock Exchange (IDX), 13 samples from 19 Malaysian Healthcare companies listed in the Bursa Malaysia, and 23 samples from 33 Singaporean Healthcare companies listed in the Singapore Stock Exchange (SGX), the total samples used were of 150 companies. The samples used in this study are from selected companies representing the whole segment. All samples were based on the informations provided in their annual report ended per 31 December. Multi regression analysis method was applied in this study to determine the effects of COVID-19 pandemic on the listed healthcare companies’ performance. Based on the tests conducted for this study, it is found that EVA and CVA have a positive significant effect on MVA. However, there was no significant difference found between MVA before and during COVID-19 pandemic.
本研究的目的是分析经济增加值(EVA)和现金增加值(CVA)对企业绩效的影响,并分析COVID-19大流行是否显著影响东南亚国家上市医疗保健公司的企业绩效。这项研究的目的是看看医疗保健行业的公司在这个时候是否真的是投资者更好的选择,特别是因为COVID-19的出现。本研究以市场附加价值(MVA)衡量企业绩效。本研究以东南亚三个国家(印度尼西亚、马来西亚和新加坡)的上市医疗保健公司为样本。本研究样本包括16个在印尼证券交易所(IDX)上市的印尼医疗保健公司的样本,13个在马来西亚证券交易所(Bursa Malaysia)上市的马来西亚医疗保健公司的样本,以及23个在新加坡证券交易所(SGX)上市的新加坡医疗保健公司的样本,总共使用了150家公司的样本。本研究中使用的样本来自代表整个细分市场的选定公司。所有样本均以其截至12月31日的年度报告所提供的资料为依据。本研究采用多元回归分析方法确定COVID-19大流行对上市医疗保健公司绩效的影响。通过本研究的检验,我们发现EVA和CVA对MVA有显著的正向影响。然而,在COVID-19大流行之前和期间,MVA之间没有显着差异。
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引用次数: 0
Migrant Remittances, Growth and Poverty Reduction: ARDL- Bounds Test and Granger Causality Approach 移民汇款、增长与减贫:ARDL-边界检验和格兰杰因果关系方法
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.74
N. Lawal, E. Adegun, T. Aderemi, R. Dauda
This study examines the relationship among remittances, growth and poverty reduction in Nigeria. Secondary data from the World Development Indicators was utilized from 1981-2019. ARDL Bounds test and Granger causality techniques were employed in analyzing the objective of the study. Consequently, the major findings in this study could be submitted as follows: GDP per capita has a positive and significant relationship with migrant remittances. Furthermore, economic growth motivates poverty reduction in the country. Hence, it could be concluded that migrant remittances and growth are important economic variables that drive poverty reduction in Nigeria. Moreover, following the emergence of these important findings, these pertinent recommendations are therefore made for the policymakers in Nigeria and Africa by extension, that whenever poverty reduction is the goal of these policymakers, implementation of the policies that would stimulate sporadic inflows of migrant remittances should be embarked upon. Similarly, policies that will ensure double digit growth rate in sustainable manners in the country should be embarked upon by the policymakers.
本研究考察了尼日利亚的汇款、增长和减贫之间的关系。《世界发展指标》采用了1981-2019年的二手数据。采用ARDL界限检验和格兰杰因果关系技术分析研究目的。因此,本研究的主要发现如下:人均国内生产总值与移民汇款有积极和显著的关系。此外,经济增长推动了该国的减贫工作。因此,可以得出结论,移民汇款和增长是推动尼日利亚减贫的重要经济变量。此外,随着这些重要发现的出现,因此向尼日利亚和非洲的政策制定者提出了这些相关建议,即只要这些政策制定者的目标是减少贫困,就应该开始实施刺激移民汇款零星流入的政策。同样,政策制定者应该采取政策,确保该国以可持续的方式实现两位数的增长率。
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引用次数: 1
Detrimental Implication of Micromanagement 微观管理的有害含义
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.60
O. Solaja, Daniel Oyalakun, O. John, Omobolanle Solaja, O. Olasubulumi, O. Itunuoluwa
The concept of micromanagement might appear suitable to managers, but it does more harm to employees than good. This study examined the detrimental implication of micromanagement on employee performance by obtaining data from one hundred and eighty-six non-teaching staff of a public school in Nigeria. A statistical package called RStudio was used to analyze the data. The study discovered that micromanagement harms employee productivity, retention, and satisfaction. The study suggests that managers should ensure employees have maximum autonomy when assigned tasks.
微观管理的概念似乎适合管理者,但它对员工弊大于利。本研究通过获取尼日利亚一所公立学校的186名非教学人员的数据,研究了微观管理对员工绩效的有害影响。使用一个名为RStudio的统计软件包来分析数据。研究发现,微观管理会损害员工的生产力、留任率和满意度。研究表明,管理者应该确保员工在分配任务时拥有最大的自主权。
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引用次数: 0
Human Resource Management Practices as Predictors of Employee Engagement among Independent National Electoral Commission Staff 国家独立选举委员会员工敬业度之人力资源管理实务预测因子
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.44
Zaccheaus O. Olonade, O. Omotoye, G. Bamidele
The study examines human resource management practices (HRMP) on employee engagement among Independent National Electoral Commission (INEC) staff in Osun State, Nigeria. Specifically, the study's objectives are to investigate the influence of recruitment & selection, training & development, compensation management, and employee relations on employee engagement among INEC staff in Osun State, Nigeria. Four hypotheses were postulated for testing. A cross-section research design was adopted in the study. The target population was 512 staff across the INEC offices in Osun State. Multi-stage sampling techniques, which comprised stratified, purposive, and simple random sampling techniques, were used in the study to select 160 respondents. Data collected by use of a questionnaire was analyzed through descriptive and inferential statistics. Multiple regression and ANOVA were used to test the formulated hypotheses. The study found a significant effect of recruitment & selection, compensation management, and employee relations on employee engagement. However, the study also found no significant influence of training and development on employee engagement. The study then concluded that engaged employees are the main drivers of the organization's productivity, and human resource management practices are important factors influencing employee engagement among INEC staff in Osun State, Nigeria. The study recommends that organizations revise their HR policies, keeping the above factors in attaining the targeted goals.
该研究考察了尼日利亚奥松州全国独立选举委员会(INEC)工作人员的人力资源管理实践(HRMP)对员工敬业度的影响。具体来说,该研究的目标是调查尼日利亚奥松州INEC员工的招聘和选择、培训和发展、薪酬管理和员工关系对员工敬业度的影响。提出了四个假设进行检验。本研究采用横断面研究设计。目标人口是奥松州INEC各办事处的512名工作人员。本研究采用分层抽样、有目的抽样和简单随机抽样的多阶段抽样技术,选取了160名受访者。使用问卷收集的数据通过描述性和推断性统计进行分析。采用多元回归和方差分析对提出的假设进行检验。研究发现,招聘选拔、薪酬管理和员工关系对员工敬业度有显著影响。然而,研究也发现培训和发展对员工敬业度没有显著影响。研究得出结论,敬业的员工是组织生产力的主要驱动力,人力资源管理实践是影响尼日利亚奥松州INEC员工敬业度的重要因素。该研究建议组织修改其人力资源政策,保持上述因素达到目标目标。
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引用次数: 0
THE ROLE OF DIGITALIZATION IN THE AIRLINE INDUSTRY PERFORMANCE AMID COVID-19: EVIDENCE FROM EMIRATE AIRLINE BALANCED SCORECARD PERFORMANC 数字化在2019冠状病毒病期间航空业绩效中的作用:来自酋长国航空公司平衡计分卡绩效的证据
Pub Date : 2022-06-01 DOI: 10.56065/ijuev2022.66.1-2.5
B. Okuneye
A number of studies in the digitalization-organizational performance literature have evaluated airline performance from the traditional performance theory; yet, fewer studies have evaluated the role of digitalization to optimize organizational bottom line performance. In view of the importance of digitalization-organization bottom line performance, this study empirically evaluates the role of digitalization in the airline performance before and during COVID-19 using the balanced scorecard performance model in the sample study, Emirate airline between 2015 and 2020. Importantly, multiple Pearson Product Moment correlation and descriptive statistics methods were used to estimate the relationship among the balanced scorecards performance. Also, the differential impact was used to show the differential impact and recovery period between before-COVID and during COVID-19 on the balanced scorecards performance. The empirical results showed that the role of digitalization practices is more effective in non-financial bottom lines than financial bottom line at both before and during COVID-19 in this study. Further, the study concluded that digitalization practices before COVID-19 enhances non-financial bottom lines than financial bottom lines whereas the role of digitalization practices during COVID-19 enhances neither financial nor non-financial bottom lines in Emirate airline. Therefore, this study recommends the need for Emirate airline management to further intensify and integrate digitalization practices across all the balanced scorecard bottom lines, especially the financial bottom lines such as revenue, operating cost and net debts to remain immune from current and future external shocks as well as become financial and non-financial sustainable.
许多关于数字化组织绩效的研究文献是从传统绩效理论来评价航空公司绩效的;然而,很少有研究评估数字化在优化组织底线绩效方面的作用。鉴于数字化对组织底线绩效的重要性,本研究在2015年至2020年阿联酋航空公司的样本研究中,利用平衡计分卡绩效模型,实证评估了数字化在COVID-19之前和期间对航空公司绩效的作用。重要的是,多重Pearson积矩相关和描述性统计方法被用来估计平衡计分卡绩效之间的关系。此外,差异影响用于显示COVID-19之前和COVID-19期间对平衡计分卡性能的差异影响和恢复期。实证结果表明,在本研究中,在COVID-19之前和期间,数字化实践对非财务底线的作用比财务底线更有效。此外,该研究得出结论,2019冠状病毒病之前的数字化实践提高了非财务底线,而非财务底线,而2019冠状病毒病期间数字化实践的作用既没有提高阿联酋航空公司的财务底线,也没有提高非财务底线。因此,本研究建议阿联酋航空公司管理层有必要进一步加强和整合所有平衡计分卡底线的数字化实践,特别是收入、运营成本和净债务等财务底线,以免受当前和未来的外部冲击,并在财务和非财务方面实现可持续发展。
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引用次数: 0
Impact of Covid-19 on the Performance of The Nigeria`s Stock Market 2019冠状病毒病对尼日利亚股市表现的影响
Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.294
M. Isiaka, Modinat Ogunmolu, L. Lamidi, Saheed Ogunmolu
This study identifies the structural break date in the series of All Share Index (ASI) of the Nigeria’s capital market using innovational outlier methodology with the Augmented Dickey-Fuller unit root with structural break test. The study also examines the descriptive characteristics and model structure of ASI before and after the identified break date using ARIMA methodology. It uses daily data of ASI from November 27, 2018 to November 24, 2020. The results indicate that the break date is March 6, 2020. The mean results decreased after the break. The series before the break follows ARIMA (3,1,12), while it follows ARIMA (7,1,9) after the break. The diagnostic test revealed that the ARIMA (7,1,9) fails to capture the entire variation in the series. The modified model for post break period is AR(7), MA(8) and MA(9) process. However, the estimated volatility of the series decreased after the break. The study recommends that capital market studies and policies going forward should incorporate the impact of Covid-19 induced structural break.
本研究采用创新的离群值方法,结合增广Dickey-Fuller单位根和结构断裂检验,确定了尼日利亚资本市场全股指数(ASI)系列的结构断裂日期。本研究亦使用ARIMA方法检视了在确定中断日期前后ASI的描述特征和模型结构。它使用了2018年11月27日至2020年11月24日ASI的每日数据。结果显示,分手日期为2020年3月6日。休息后平均结果下降。break前的序列遵循ARIMA (3,1,12), break后的序列遵循ARIMA(7,1,9)。诊断测试显示,ARIMA(7,1,9)未能捕获该系列的全部变异。后破期的修正模型为AR(7)、MA(8)和MA(9)过程。然而,该系列的估计波动率在休息后下降。该研究建议,未来的资本市场研究和政策应考虑到新冠肺炎引发的结构性断裂的影响。
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引用次数: 0
Regulation, Competition and Partnership in the Financial Sector 金融部门的监管、竞争和伙伴关系
Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.259
Stefan Vachkov, Nedyalko Valkanov
This article analyses current regulatory tendencies, provoked by the entry of the BigTechs in the financial services segment. Against that background, new forms of cooperation between financial institutions and the possibilities for their partnership with the financial regulators are reviewed.
本文分析了目前的监管趋势,这是由大型科技公司进入金融服务领域所引发的。在此背景下,审查了金融机构之间合作的新形式及其与金融监管机构建立伙伴关系的可能性。
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引用次数: 0
Empirical Research on the Relationship between Consumer Attitudes and Values towards Advertisements by Mobile Operators 消费者对移动运营商广告态度与价值关系的实证研究
Pub Date : 2021-11-08 DOI: 10.36997/ijuev2021.65.3.277
Lyubomira Spasova
The purpose of this article is to present research on consumer attitudes to mobile operator advertising, as well as their relationship with components of the value of consumers of mobile products and services. The Petty and Cacioppo’s Elaboration Likelihood Model of Persuasion, which examines the variability of attitudes toward advertising, as well as the Schwartz method for changing values, are applied. The obtained results clearly show the presence of a relationship between the studied indicators, as well as behavioral changes in the individual target groups. The leading summary is that females aged 21 to 24 are more strongly influenced by advertising of mobile operators and the same target group shows higher values for establishing benevolence towards different family members and universalism as shows tolerance to the needs of representatives of individual social groups.
本文的目的是研究消费者对移动运营商广告的态度,以及它们与移动产品和服务的消费者价值组成部分的关系。佩蒂和卡西奥波的说服的细化可能性模型,该模型研究了对广告态度的可变性,以及施瓦茨改变价值观的方法,被应用。所获得的结果清楚地表明,所研究的指标之间存在关系,以及个体目标群体的行为变化。主要结论是,21 - 24岁的女性受移动运营商广告的影响更强,同一目标群体对不同家庭成员的仁爱和普世主义的价值观更高,对个别社会群体代表的需求表现出宽容。
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引用次数: 0
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Izvestiia Ikonomicheski universitet Varna
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