The main objective of this research is to study the effect of corporate governance on firm’s financial and non-financial performance. In order to achieve this objective, the research collected literature review about previous variables. This research used survey method on the electronic sector in Egypt. They are 107completed questionnaires, Data was analyzed, and hypotheses tested by using Statistical Package for the Social Sciences (SPSS25). The research found that there’s positive correlation but not statistically significant between corporate governance and financial performance, which means that financial performance of listed electronic firms not influenced by corporate governance. In addition, there’s positive strong correlation with statistically significant between corporate governance and non-financial performance.
{"title":"The Effect of Corporate Governance on Firm Performance:A Field Study on Electronic Sector in Egypt","authors":"Khaled AbdElAlim, Moamen Shazly, Hesham Mohamed","doi":"10.56830/ijams04202301","DOIUrl":"https://doi.org/10.56830/ijams04202301","url":null,"abstract":"The main objective of this research is to study the effect of corporate governance on firm’s financial and non-financial performance. In order to achieve this objective, the research collected literature review about previous variables. This research used survey method on the electronic sector in Egypt. They are 107completed questionnaires, Data was analyzed, and hypotheses tested by using Statistical Package for the Social Sciences (SPSS25). The research found that there’s positive correlation but not statistically significant between corporate governance and financial performance, which means that financial performance of listed electronic firms not influenced by corporate governance. In addition, there’s positive strong correlation with statistically significant between corporate governance and non-financial performance.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126354142","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}
Contemporary studies on disruptive innovations have identified entrepreneurship as veritable driver of the disruptive phenomenon. Disruptive innovation describes a new product or service that is so innovative that it disrupts the existing market and forces businesses in that market to devise new strategies for managing their business to avoid suffering huge losses and possibly going out of business. This paper integrates recent developments from entrepreneurship and innovation research streams to better understand the conditions and causal mechanisms that influence disruptive innovations. The rise and fall of firms especially in high technology industries under the dynamic effect of disruptive innovations have been a theme of inquiry that has fascinated many scholars in economics, technology and change management disciplines. This conceptual paper carried out a diagnostic review of disruptive innovations and found that disruption of existing market creates new phenomenon that ultimately delivers new value to consumers and the society. The study therefore recommended that organizations operating in today’s digital dispensation should not fear disruptive innovations but rather embrace them and devise strategies for managing the disruptions to enhance their business bottom-line.
{"title":"Entrepreneurial Strategies for Managing Disruptive Innovations","authors":"James Nwoye Obi","doi":"10.56830/ijams04202303","DOIUrl":"https://doi.org/10.56830/ijams04202303","url":null,"abstract":"Contemporary studies on disruptive innovations have identified entrepreneurship as veritable driver of the disruptive phenomenon. Disruptive innovation describes a new product or service that is so innovative that it disrupts the existing market and forces businesses in that market to devise new strategies for managing their business to avoid suffering huge losses and possibly going out of business. This paper integrates recent developments from entrepreneurship and innovation research streams to better understand the conditions and causal mechanisms that influence disruptive innovations. The rise and fall of firms especially in high technology industries under the dynamic effect of disruptive innovations have been a theme of inquiry that has fascinated many scholars in economics, technology and change management disciplines. This conceptual paper carried out a diagnostic review of disruptive innovations and found that disruption of existing market creates new phenomenon that ultimately delivers new value to consumers and the society. The study therefore recommended that organizations operating in today’s digital dispensation should not fear disruptive innovations but rather embrace them and devise strategies for managing the disruptions to enhance their business bottom-line.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132692883","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}
Dr. Ahmed Mohamed Ibrahim Fadel, Bassant Sayed Ahmed Amin
The research aims to suggest a model for accounting disclosure in a big data environment that improves the quality of accounting information of Egyptian banks. The researchers depend on the use of the content analysis method to analyze quarterly financial reports, the reports of the Board of Directors of banks operating in Egypt from 1/1/2019 to 31/12/2020. The E-VIEWS program have been used to test the study’s assumptions that reflect the relationship between disclosure development in a big data environment. Additionally, Qualitative Characteristics of Useful Financial Information. The results of the study indicate a significant digit’s correlation between the development of accounting disclosure in a big data environment expressed by the total disclosure model in a big data environment and relevance, as well as a non-significant digits and a direct correlation between the form disclosure index in a big data environment and relevance. It also indicates significant digits and a direct correlation between (the public content disclosure index, the financial content disclosure index, and between the disclosure index through the use of networks and social media) in a big data environment and relevance. It also indicates a significant digit’s relationship between the development of accounting disclosure in a big data environment expressed by the total disclosure model the form disclosure index in a big data environment and faithful representation. It also indicates significant digits and the expletive relationship between the public content disclosure index, as well as a significant digits and direct correlation between the financial disclosure index and faithful representation and specifies significant digits and direct correlation between the disclosure index through the use of networks and social media in the context of a big data environment and faithful representation.
{"title":"Developing an Accounting Disclosure Framework in A Big Data Environment: An Applied Study in The Egyptian Banks","authors":"Dr. Ahmed Mohamed Ibrahim Fadel, Bassant Sayed Ahmed Amin","doi":"10.56830/zwgv6283","DOIUrl":"https://doi.org/10.56830/zwgv6283","url":null,"abstract":"The research aims to suggest a model for accounting disclosure in a big data environment that improves the quality of accounting information of Egyptian banks. The researchers depend on the use of the content analysis method to analyze quarterly financial reports, the reports of the Board of Directors of banks operating in Egypt from 1/1/2019 to 31/12/2020. The E-VIEWS program have been used to test the study’s assumptions that reflect the relationship between disclosure development in a big data environment. Additionally, Qualitative Characteristics of Useful Financial Information. The results of the study indicate a significant digit’s correlation between the development of accounting disclosure in a big data environment expressed by the total disclosure model in a big data environment and relevance, as well as a non-significant digits and a direct correlation between the form disclosure index in a big data environment and relevance. It also indicates significant digits and a direct correlation between (the public content disclosure index, the financial content disclosure index, and between the disclosure index through the use of networks and social media) in a big data environment and relevance. It also indicates a significant digit’s relationship between the development of accounting disclosure in a big data environment expressed by the total disclosure model the form disclosure index in a big data environment and faithful representation. It also indicates significant digits and the expletive relationship between the public content disclosure index, as well as a significant digits and direct correlation between the financial disclosure index and faithful representation and specifies significant digits and direct correlation between the disclosure index through the use of networks and social media in the context of a big data environment and faithful representation.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130731100","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 criticism of the audit profession and the financial scandals are the main factor for the appearance of new legislation. The Joint audit considered a way to mitigate the threats that affect the auditor independence. Audit rotation can improve audit process quality because audit rotation has a positive effect on the independence of the auditor. The data included 34 companies in 14 sectors during five years: so there are two factors the first factor is the time in years and the second factor is the companies. This study included a dependent variable the value of a firm and 12 independent variables. Random effects model and fixed effects model were performed to caption the information of the data. There is a statistical evidence that the audit rotation has a significance effect on increasing the value of a firm and positive effect on the auditor independence; while the joint audit has a non-significance effect on the value of a firm and the auditor independence.
{"title":"The Role of Both Audit Rotation and Joint Audit on the Enterprise’s Value","authors":"Dr. Magdy Shokry Fawzy Mohamed","doi":"10.56830/lvkq8326","DOIUrl":"https://doi.org/10.56830/lvkq8326","url":null,"abstract":"The criticism of the audit profession and the financial scandals are the main factor for the appearance of new legislation. The Joint audit considered a way to mitigate the threats that affect the auditor independence. Audit rotation can improve audit process quality because audit rotation has a positive effect on the independence of the auditor. The data included 34 companies in 14 sectors during five years: so there are two factors the first factor is the time in years and the second factor is the companies. This study included a dependent variable the value of a firm and 12 independent variables. Random effects model and fixed effects model were performed to caption the information of the data. There is a statistical evidence that the audit rotation has a significance effect on increasing the value of a firm and positive effect on the auditor independence; while the joint audit has a non-significance effect on the value of a firm and the auditor independence.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130965648","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 future development when an insurance company is in a difficult circumstance can be described by a stochastic process which the insurance company is tasked to manage effectively in order to achieve best goal of the company. Application of an effective risk or loss management model in an insurance company brings in more revenue for the insurer and less conditional pay-out of claims to the insured. Insurance losses, risks and premium calculation or pricing have been active and essential topics in insurance and actuarial literatures but most of these literatures did not only stand the test of time due to dynamic nature of insurance principles and practices in highly evolving environment but also lack the intuitive and detailed standard rating logic to adjust loss rating to a particular experience. There is a need to strike a balance in charging an appropriate and equitable premium by applying a suitable loss model that gives a sufficient uniquely determined solution that will not necessarily put an insurer or the insured in uncertain awkward business situations. Therefore, the objective of this research is to obtain sufficient conditions for convergence of algorithm towards a fixed point under typical insurance loss and actuarial circumstances to achieve a uniquely determined solution. At the end, a unique fixed point was determined and the algorithm formulated converges towards that point through straightforward and simplified generalised formulae and functions.
{"title":"On Application of Fixed Point Theorem to Insurance Loss Model","authors":"B. Abiola, O. Abere","doi":"10.56830/mnoo4883","DOIUrl":"https://doi.org/10.56830/mnoo4883","url":null,"abstract":"The future development when an insurance company is in a difficult circumstance can be described by a stochastic process which the insurance company is tasked to manage effectively in order to achieve best goal of the company. Application of an effective risk or loss management model in an insurance company brings in more revenue for the insurer and less conditional pay-out of claims to the insured. Insurance losses, risks and premium calculation or pricing have been active and essential topics in insurance and actuarial literatures but most of these literatures did not only stand the test of time due to dynamic nature of insurance principles and practices in highly evolving environment but also lack the intuitive and detailed standard rating logic to adjust loss rating to a particular experience. There is a need to strike a balance in charging an appropriate and equitable premium by applying a suitable loss model that gives a sufficient uniquely determined solution that will not necessarily put an insurer or the insured in uncertain awkward business situations. Therefore, the objective of this research is to obtain sufficient conditions for convergence of algorithm towards a fixed point under typical insurance loss and actuarial circumstances to achieve a uniquely determined solution. At the end, a unique fixed point was determined and the algorithm formulated converges towards that point through straightforward and simplified generalised formulae and functions.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"116 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114087256","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}
IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS adoption. The proposed conceptual framework has seven independent variables; top management support, knowledge and experience, training, implementation cost, external pressure, availability of expertise, and technology, besides to IPSAS Adoption as a dependent variable. Furthermore; both Agency theory and Institutional theory supports the proposed conceptual framework. This research is conceptual study and use the literature review analysis to achieve the research aim. The next step of this research is to empirically examine the conceptual framework in Dubai public sector. Keywords: IPSAS Adoption, Top Management Support, Knowledge and Experience, Training, Implementation Cost, External Pressure, Availability of Expertise, Technology Factor
{"title":"Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards","authors":"Badariah Haji Din, Esam O. El Haron","doi":"10.56830/puty6689","DOIUrl":"https://doi.org/10.56830/puty6689","url":null,"abstract":"IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS adoption. The proposed conceptual framework has seven independent variables; top management support, knowledge and experience, training, implementation cost, external pressure, availability of expertise, and technology, besides to IPSAS Adoption as a dependent variable. Furthermore; both Agency theory and Institutional theory supports the proposed conceptual framework. This research is conceptual study and use the literature review analysis to achieve the research aim. The next step of this research is to empirically examine the conceptual framework in Dubai public sector. Keywords: IPSAS Adoption, Top Management Support, Knowledge and Experience, Training, Implementation Cost, External Pressure, Availability of Expertise, Technology Factor","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129765948","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}
This research aims to study climate changes and know the international efforts made to reduce the negative effects of climate changes, and the impact of climate changes on management accounting and how to account measure and disclosure of information on greenhouse gas emissions, and to identify the role of strategic management accounting tools in developing the accounting measurement and disclosure of the effects of climate changes. The current study is the first, to the researcher’s knowledge, to specifically examine the role of strategic management accounting tools in developing accounting measurement and disclosure for the effects of climate changes. The results of the research showed that strategic management accounting, with its tools and methods, can help establishments identify and measure costs associated with climate changes, in addition to the possibility of allocating and distributing them to activities, products or the stages that cause them instead of merging them with the additional costs elements of the establishments, which methods and tools of strategic management accounting have contributed to their measurement and disclosure, and perhaps the most important of which is the sustainable balanced score card, which works to rationalize all internal and external decision-making processes related to the economic and environmental activity of these establishments.
{"title":"The Role of Strategic Management Accounting Tools in Developing Accounting Measurement and Disclosure for The Effects of Climate Changes","authors":"Prof. Osama S. Abdelsadek","doi":"10.56830/eyof5574","DOIUrl":"https://doi.org/10.56830/eyof5574","url":null,"abstract":"This research aims to study climate changes and know the international efforts made to reduce the negative effects of climate changes, and the impact of climate changes on management accounting and how to account measure and disclosure of information on greenhouse gas emissions, and to identify the role of strategic management accounting tools in developing the accounting measurement and disclosure of the effects of climate changes. The current study is the first, to the researcher’s knowledge, to specifically examine the role of strategic management accounting tools in developing accounting measurement and disclosure for the effects of climate changes. The results of the research showed that strategic management accounting, with its tools and methods, can help establishments identify and measure costs associated with climate changes, in addition to the possibility of allocating and distributing them to activities, products or the stages that cause them instead of merging them with the additional costs elements of the establishments, which methods and tools of strategic management accounting have contributed to their measurement and disclosure, and perhaps the most important of which is the sustainable balanced score card, which works to rationalize all internal and external decision-making processes related to the economic and environmental activity of these establishments.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115281510","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 research study aims to examine factors that have influenced the performance of property developers in the construction and real estate sector of UAE and Middle East with a view to identifying the root causes faced by property developers while completing construction projects. The UAE real estate market has witnessed significant losses and is facing a severe downturn, especially after the 2008 international financial crisis. Though the market has slowly managed to recover, real estate development continues to be hindered by several factors. The current study reviews some of the key variables that impact real estate value for property developers in the UAE. It examines factors that influence the price of real estate in the UAE and other countries, such as Kenya, Nigeria, Malaysia, Saudi Arabia, and countries in Europe. The current review shows that property developers must account for the current supply of properties, the prevailing interest rates, crude oil price, investor purchasing power and liquidity, USD exchange rate fluctuations, and regulatory impositions by the Real Estate Regulatory Agency (RERA) when determining the current and prospective value of a property in the Middle East, esp, UAE. Other micro factors that impact the value of property include location, availability of amenities, and property features. The impact of the UAE stock market on property value remains unclear. Furthermore, this research also analyzed relationship in stick market and real estate boom and found positive relation in USA but no such relationship was seen in UAE markets.
{"title":"A Review of Factors Affecting Real Estate Value for Property Developers in UAE","authors":"Hajer R. AlAmeri","doi":"10.56830/tilq7100","DOIUrl":"https://doi.org/10.56830/tilq7100","url":null,"abstract":"The research study aims to examine factors that have influenced the performance of property developers in the construction and real estate sector of UAE and Middle East with a view to identifying the root causes faced by property developers while completing construction projects. The UAE real estate market has witnessed significant losses and is facing a severe downturn, especially after the 2008 international financial crisis. Though the market has slowly managed to recover, real estate development continues to be hindered by several factors. The current study reviews some of the key variables that impact real estate value for property developers in the UAE. It examines factors that influence the price of real estate in the UAE and other countries, such as Kenya, Nigeria, Malaysia, Saudi Arabia, and countries in Europe. The current review shows that property developers must account for the current supply of properties, the prevailing interest rates, crude oil price, investor purchasing power and liquidity, USD exchange rate fluctuations, and regulatory impositions by the Real Estate Regulatory Agency (RERA) when determining the current and prospective value of a property in the Middle East, esp, UAE. Other micro factors that impact the value of property include location, availability of amenities, and property features. The impact of the UAE stock market on property value remains unclear. Furthermore, this research also analyzed relationship in stick market and real estate boom and found positive relation in USA but no such relationship was seen in UAE markets.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"589 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123416475","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}
Noora Ayoob Mohammed Hassan, Dr. Badariah binti Haji Din, Dr. Vally a/p Senasi
The paper aims to review the relationship between Between Agility in Audit Committee and Financial Performance, we reviewed this variables and develop the framework as, first introduction, second background of the study (problem, objectives, Significance, scope and questions), third literature review (A) financial performance such as: return on assets, return on equity, earn per share and Value Ratio , (B) audit such as: audit committee independence, meeting, shareholdongs and Relationship with Internal Auditors (C) Compliance with Accounting Standards (D) audit and financaial performance (E) risk management and financial performance, finally we provide a comprehensive reviewing based on above variables.
{"title":"Reviewing The Relation Between Agility in Audit Committee and Financial Performance on Stock Price","authors":"Noora Ayoob Mohammed Hassan, Dr. Badariah binti Haji Din, Dr. Vally a/p Senasi","doi":"10.56830/ivri6174","DOIUrl":"https://doi.org/10.56830/ivri6174","url":null,"abstract":"The paper aims to review the relationship between Between Agility in Audit Committee and Financial Performance, we reviewed this variables and develop the framework as, first introduction, second background of the study (problem, objectives, Significance, scope and questions), third literature review (A) financial performance such as: return on assets, return on equity, earn per share and Value Ratio , (B) audit such as: audit committee independence, meeting, shareholdongs and Relationship with Internal Auditors (C) Compliance with Accounting Standards (D) audit and financaial performance (E) risk management and financial performance, finally we provide a comprehensive reviewing based on above variables.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127967097","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 study looked at how Nigerian listed insurance companies performed in terms of enterprise risk management. The ex post facto research design was used in the study. According to Nigeria Stock Exchange data as of December 30, 2021, there were 23 insurance businesses listed on the Exchange (NSE). Ten Nigerian insurance firms made up the sample size. In choosing the selected firms, we used the convenience sampling approach. The sample firms’ financial statements and annual reports were used to collect data for the study. The statutory audit of the financial accounts served as the foundation for validity and reliability. Inferential (multiple regressions) and descriptive statistics were used to analyse the data. The results showed enterprise risk management has no significant impact on listed insurance companies in Nigeria’s earnings per share; return on asset of listed insurance companies in Nigeria; or return on equity of listed insurance companies. According to the study’s findings, enterprise risk management has little or no financial impact on Nigeria’s listed insurance businesses. The research proposed that risk committee meetings be held regularly in order to improve performance and that members of the committee should be proficient in managing risk-related issues. It also advised that the committee be allowed its independence to operate.
{"title":"Enterprise Risk Management (ERM) in the Nigerian Insurance Industry","authors":"T. S. Saka, O. Abere","doi":"10.56830/njtg3014","DOIUrl":"https://doi.org/10.56830/njtg3014","url":null,"abstract":"The study looked at how Nigerian listed insurance companies performed in terms of enterprise risk management. The ex post facto research design was used in the study. According to Nigeria Stock Exchange data as of December 30, 2021, there were 23 insurance businesses listed on the Exchange (NSE). Ten Nigerian insurance firms made up the sample size. In choosing the selected firms, we used the convenience sampling approach. The sample firms’ financial statements and annual reports were used to collect data for the study. The statutory audit of the financial accounts served as the foundation for validity and reliability. Inferential (multiple regressions) and descriptive statistics were used to analyse the data. The results showed enterprise risk management has no significant impact on listed insurance companies in Nigeria’s earnings per share; return on asset of listed insurance companies in Nigeria; or return on equity of listed insurance companies. According to the study’s findings, enterprise risk management has little or no financial impact on Nigeria’s listed insurance businesses. The research proposed that risk committee meetings be held regularly in order to improve performance and that members of the committee should be proficient in managing risk-related issues. It also advised that the committee be allowed its independence to operate.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130269161","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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