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Factors influencing the resilience of mses to the covid-19 pandemic crisis in indonesia 影响印尼中小企业抵御covid-19大流行危机的因素
Q3 Decision Sciences Pub Date : 2022-12-31 DOI: 10.26524/jms.12.70
Tulus Tambunan
The purpose of this empirical study is to investigate two things: a) the impact of domestic economic activities falling sharply due to the COVID-19 pandemic on micro and small industries (MSIs) throughout 2020, and (b) the forms of crisis mitigation measures (CMMs) adopted by crisis-affected MSIs. The study evaluates the importance of four components, namely capital, collaboration, cooperation, and digital technology (DT), using data from the Quarterly MSI Survey (QMSIS) 2020, which included 24,000 respondents (owners of MSIs) from around the country. It provides two key findings: (1) The most popular form of CMMs adopted by crisis-affected MSIs was those that produce other goods whose demand remains high during the pandemic, and (2) The most popular form of CMMs adopted by crisis-affected MSIs was those that produce other goods whose demand remains high during the pandemic with a positive regression coefficient according to theory and significant, suggesting that it was an important determinant of MSIs’ resilience. Combined with online sales, this form of CMM has greatly helped many MSIs survive the crisis. The findings have practical implications, including that government stimulus policy during a crisis must complement and correspond with the CMMs adopted by the target MSMEs, therefore, different forms of CMMs in response to different business risks need different policy approaches and stimulus packages. At least in Indonesia, this is the first attempt to empirically examine the impact of the economic crisis due to the COVID-19 on MSIs and explore their CMM by analyzing data from a national survey. In its originality, the findings of this study add to the small business literature, especially studies on the impact of the economic crisis on business.
本实证研究的目的是调查两件事:a)由于COVID-19大流行导致的国内经济活动在2020年期间对微型和小型工业(msi)的急剧下降的影响,以及(b)受危机影响的微型工业采取的危机缓解措施(cmm)的形式。该研究评估了四个组成部分的重要性,即资本、协作、合作和数字技术(DT),使用了2020年季度MSI调查(QMSIS)的数据,其中包括来自全国各地的24,000名受访者(MSI所有者)。它提供了两个关键发现:(1)受危机影响的msi采用的最受欢迎的cmm形式是那些生产在大流行期间需求仍然很高的其他商品的cmm形式;(2)受危机影响的msi采用的最受欢迎的cmm形式是那些生产在大流行期间需求仍然很高的其他商品的cmm形式,根据理论,其回归系数为正且显著,这表明它是msi弹性的重要决定因素。与在线销售相结合,这种形式的CMM极大地帮助许多msi度过了危机。研究结果具有一定的现实意义,包括危机期间政府的刺激政策必须与目标中小微企业所采用的cmm相辅相成,因此,不同形式的cmm应对不同的商业风险需要不同的政策手段和刺激方案。至少在印度尼西亚,这是第一次尝试通过分析全国调查的数据来实证研究COVID-19导致的经济危机对msi的影响,并探索其CMM。在其独创性,本研究的发现补充了小企业的文献,特别是对经济危机对企业的影响的研究。
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引用次数: 0
Management disruptions and business growth of public and private sector enterprise in delta state, nigeria 尼日利亚三角洲州公共和私营部门企业的管理中断和业务增长
Q3 Decision Sciences Pub Date : 2022-12-31 DOI: 10.26524/jms.12.75
Ogor Tessy Morka, Ifeanyi Harold Aliku
The main objective of the study was to compare management disruptions and business growth in both public and private sector enterprises. It involved four public sectors and four private sector enterprises, which comprised 221 respondents from staff and management of the enterprises as the sample size for the study. A stratified sampling technique was adopted for the study. Validated structured questionnaires were used for data collection. The statistical techniques adopted for processing the data and testing the hypotheses for this study were comparing mean using independent samples t-test via the use of statistical package for social science (SPSS) software version 21. Descriptive statistics and frequency analysis was used to explain the tables of the various variables. The mean response was tested using a student t-test. The findings of the study revealed that personal values which is the first variable revealed that there is no significant difference in ethical leadership and business growth between the Public and Private enterprises (Sig = .728, P>0.05). Similarly, Social values which is the second variable showed that there is no significant difference in management disruptions and business growth between the Public and Privateenterprises (Sig =.238, P>0.05). Moral values which is the third variable showed that there is also no significant difference in management disruptions and business growth between the Public and Private enterprises (Sig =.007,P>0.05). The study concluded that the leadership of the public and private enterprise should have the ethical values, interpersonal qualities and capabilities to carry out the different tasks as needed by the organizations. Hence, the study recommended that the efforts in promoting management disruptions practices in public and private enterprises must start and be perceptible at the top of the organization.
这项研究的主要目的是比较公共和私营部门企业的管理中断和业务增长。调查涉及四个公营机构和四个私营机构企业,共有221名受访企业的员工和管理层,作为研究的样本。本研究采用分层抽样方法。数据收集采用经过验证的结构化问卷。本研究采用的数据处理和假设检验的统计技术是通过使用社会科学统计软件包(SPSS)软件版本21,使用独立样本t检验比较平均值。采用描述性统计和频率分析对各变量表进行解释。平均反应用学生t检验进行检验。研究结果显示,个人价值观作为第一个变量,在伦理领导和企业成长方面,公、民营企业之间没有显著差异(Sig = .728, P>0.05)。同样,作为第二个变量的社会价值观表明,公共企业和私营企业在管理中断和业务增长方面没有显著差异(Sig =)。238年,P > 0.05)。道德价值观是第三个变量,表明公私企业在管理中断和业务增长方面也没有显著差异(Sig =.007,P>0.05)。该研究的结论是,公共和私营企业的领导应该具有道德价值观、人际交往素质和能力,以执行组织所需的不同任务。因此,该研究建议,在公共和私营企业中促进管理中断做法的努力必须从组织的高层开始并得到察觉。
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引用次数: 0
An analytical appraisal of major issues and challenges in kudumbhashree women micro-enterprises of thiruvanthapuram corporation thiruvanthapuram公司kudumbhashree妇女微型企业主要问题和挑战的分析评价
Q3 Decision Sciences Pub Date : 2022-12-31 DOI: 10.26524/jms.12.62
Lekha T N, Thiagarajan M
“ Like charity begins at home, we have to start making a change from our house and society. We need to work together to make this world a better place for women”. India’s development planning has always aimed at removing inequalities in the development process. Due to several socio-economic, political and cultural factors women lag backward is recognized. Five year plans always focuses on women’s welfare, education and their accessibility to nations resources and their empowerment.A nation like India, structured as a social democratic republic have the ultimate aim of equitable distribution of economic resources for eradicating regional, social, economic and gender disparities for a sustainable economic development and gender equality. Poverty alleviation is one of the major challenges in the development of the developing countries like India. The problem of poverty can be solved effectively by providing sustainable livelihood opportunities especially to the women community. Women have identified as carrying the ultimate burden of poverty and apparently this seemed to be the reason why they have been put in the limelight of development scenario.
“就像慈善从家里开始一样,我们必须从我们的房子和社会开始改变。我们需要共同努力,让这个世界成为一个更适合女性的地方。”印度的发展规划始终旨在消除发展进程中的不平等现象。由于一些社会经济、政治和文化因素,妇女落后是公认的。五年计划的重点始终是妇女的福利、教育和她们获得国家资源的机会以及赋予她们权力。像印度这样结构为社会民主共和国的国家的最终目标是公平分配经济资源,以消除区域、社会、经济和性别差异,实现可持续的经济发展和性别平等。扶贫是印度等发展中国家发展面临的主要挑战之一。通过向特别是妇女社区提供可持续的谋生机会,可以有效地解决贫穷问题。妇女已被确定为承担贫穷的最终负担,显然这似乎是她们被置于发展方案中心的原因。
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引用次数: 0
Accrual estimates, earnings persistence and listed consumer and industrial goods firms in nigeria 应计估计,盈利持续性和上市消费和工业产品公司在尼日利亚
Q3 Decision Sciences Pub Date : 2022-12-31 DOI: 10.26524/jms.12.73
Efeeloo Nangih, Samuel Chikwuchehia Wali
The study investigated the effect of accrual estimates on earnings persistence of listed consumer and industrial goods firms in Nigeria. The study employed the ex post facto research design and was anchored on the Signaling Theory. It proxy accounting estimates (being the independent variable) using depreciation estimates, intangible assets estimates, current tax estimates, and pension liability estimates earnings persistence (the dependent variable) was measured using earnings per share. The study used a sample of 25 out of the 33 listed consumer and industrial goods companies’ in Nigeria. These were purposively selected. The data collected and used for the study was for a period of 7 years from 2013 to 2019. The Panel Multiple Regression Technique was employed in testing the hypotheses formulated. Descriptive and correlational analysis were also carried out. The results indicated that accrual estimates, jointly, was significant in influencing earnings persistence at 5% significant level. The study concluded that accrual manipulations influenced persistence of listed consumer and industrial goods firms. It was also recommended that the provisions of IAS 16 should be followed when estimating depreciation so that it does not affect the way performance is measured. Secondly, since the estimated amount of Intangible assets has significant effect on the earnings persistence of listed firms, they should estimate it with optimality and reasonability since affects the performance. Thirdly, since current tax estimates have significant positive effectson both the earnings persistence in Nigeria, it means that firms should be mindful when estimating current tax, as this could affect the way their performance is measured. And finally it was recommended that pension liabilities also should be estimated using the provisions of IAS 19, since it does not have significant effects on the earnings per share of listed consumer and industrial goods firms in Nigeria.
本研究调查了应计估算对尼日利亚消费品和工业品上市公司盈利持续性的影响。本研究采用事后研究设计,并以信号理论为基础。它使用折旧估计、无形资产估计、当期税收估计和养老金负债估计进行代理会计估计(作为自变量),使用每股收益来衡量盈利持续性(因变量)。这项研究选取了尼日利亚33家消费品和工业品上市公司中的25家作为样本。这些都是有意选择的。该研究收集和使用的数据为2013年至2019年的7年时间。采用面板多元回归技术对所提出的假设进行检验。并进行了描述性和相关性分析。结果表明,应计估计在5%显著水平上对盈余持续性有显著影响。研究得出结论,权责发生制操纵影响了消费品和工业品上市公司的持久性。会议还建议,在估计折旧时应遵循《国际会计准则第16号》的规定,以免影响衡量业绩的方式。其次,由于无形资产的估计数额对上市公司的盈余持续性有显著影响,因此,由于无形资产的估计数额影响到上市公司的业绩,因此,上市公司应该对无形资产进行最优性和合理性的估计。第三,由于当前税收估计对尼日利亚的盈利持续性都有显著的积极影响,这意味着公司在估计当前税收时应该注意,因为这可能会影响其绩效的衡量方式。最后,建议养老金负债也应使用IAS 19的规定进行估计,因为它对尼日利亚上市消费品和工业产品公司的每股收益没有重大影响。
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引用次数: 0
Effect of microfinance bank financial intermediation on agricultural output in nigeria: 1992 - 2018 小额信贷银行金融中介对尼日利亚农业产出的影响:1992 - 2018
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.47
Ogunlokun Ayodele Damilola, Adesanya Valentine O
This study examined the effect of financial intermediation by microfinance banks on the output of agricultural sector in Nigeria between 1992 and 2018. Data were collected in this study from the secondary sources and analyzed by means of inferential statistics. Specifically, the study employed Vector Error Correction model technique in data analysis after establishing the stationarity of the data series by means of Augmented Dickney-Fuller test and determined long run equilibrium relationship via Johansen cointegration technique.Findings from this study revealed that in the long-run, there was a positive and significant relationship between microfinance banks’ credits to agriculture and the output of agricultural sector in Nigeria as MCA was found to be positively promoting agricultural output by about 2.7%. Also, micro-finance banks’ gross saving deposit (MGSD) was found to have negative and significant relationship with agricultural output both in the short-run and in the long-run. Moreover, the deposit interest rate was found in this study to exhibit positive behavior in the short run but negative and significant relationship with agricultural output in the long-run. The lending interest rate by finding of this study negatively facilitated agricultural output in the short run but maintained positive relationship with agricultural output in the long run.Based on these findings, it was concluded that financial intermediation by microfinance banks was an insignificant determinant of agricultural output in Nigeria.Consequently, it was recommended that microfinance banks should be brought under close monitoring and supervision by the monetary authorities to ensure that significant portion of their deposits is not left fallowed and unproductive but optimally converted to credits for lending, especially to the grassroots farmers who lack investable capital for agricultural investment.
本研究考察了1992年至2018年期间小额信贷银行的金融中介对尼日利亚农业部门产出的影响。本研究资料采自二手资料,并以推论统计方法进行分析。具体而言,本研究通过增强Dickney-Fuller检验建立了数据序列的平稳性,并通过Johansen协整技术确定了长期均衡关系,采用向量误差修正模型技术进行数据分析。本研究的结果表明,从长期来看,小额信贷银行对农业的信贷与尼日利亚农业部门的产出之间存在着显著的正相关关系,因为研究发现,小额信贷银行对农业产出的积极促进作用约为2.7%。同时,小额信贷银行的总储蓄存款(MGSD)无论在短期还是长期都与农业产出呈显著负相关。此外,本研究发现存款利率与农业产出在短期内呈正相关,但在长期内呈显著负相关。本研究发现贷款利率在短期内对农业产出负向促进,但在长期内与农业产出保持正相关。基于这些发现,得出的结论是,小额信贷银行的金融中介是尼日利亚农业产出的一个无关紧要的决定因素。因此,有人建议应将小额供资银行置于货币当局的密切监测和监督之下,以确保其存款的很大一部分不被闲置和非生产性,而是最佳地转化为信贷用于贷款,特别是用于缺乏农业投资可投资资本的基层农民。
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引用次数: 0
Corporate social responsibility and financial performance – a comparative analysis of listed deposit money banks in nigeria and ghana 企业社会责任与财务绩效——尼日利亚和加纳上市存款银行的比较分析
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.43
Okere Wisdom, Adigun Stella, Rufai Oluwatobi
The goal of this research was to look into the relationship between corporate social responsibility and financial performance by doing a comparative analysis of listed Deposit Money Banks in Nigeria and Ghana from 2009 to 2018. In the study, secondary data from yearly reports, descriptive statistics, and the hausman test were used. The first objective was met by utilizing graphs to explain the trend of CSR donations in Nigeria and Ghanaian listed deposit money banks. Panel regression was used to achieve goal two. It was discovered in Nigeria and Ghana that there is a negative and significant relationship between corporate social responsibility and DMB financial performance. According to the research, listed deposit money banks should create a department to manage their companies' expenditure in connection to the allowed budget for CSR donations and the company's earnings.Furthermore, the Central Bank of Nigeria and the Bank of Ghana should limit the sums of money donated to corporate social responsibility activities by listed deposit money institutions to avoid excessive amounts being committed to CSR courses in the name of gratifying stakeholders. It also advocated that listed deposit money banks spend moderately on CSR courses to guarantee that they continue in excellent financial health and long-term viability.
本研究的目的是通过对2009年至2018年尼日利亚和加纳上市存款货币银行的比较分析,探讨企业社会责任与财务绩效之间的关系。本研究采用年度报告、描述性统计及hausman检验等辅助资料。第一个目标是通过使用图表来解释尼日利亚和加纳上市存款银行的企业社会责任捐赠趋势。使用面板回归来实现目标二。在尼日利亚和加纳发现,企业社会责任与DMB财务绩效之间存在显著的负相关关系。根据这项研究,上市存款银行应该设立一个部门,根据企业社会责任捐款的允许预算和公司收益来管理公司的支出。此外,尼日利亚中央银行和加纳银行应限制上市存款机构对企业社会责任活动的捐赠金额,避免以满足利益相关者的名义将过多的资金用于企业社会责任课程。它还提倡上市存款银行在企业社会责任课程上适度支出,以确保它们继续保持良好的财务健康和长期生存能力。
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引用次数: 0
Financial liberalisation, financial development and economic growth in cameroon: a tri-variate vector error correction modelling approach 喀麦隆的金融自由化、金融发展和经济增长:三变量矢量误差校正建模方法
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.45
Neba Cletus Yah
The aim of this study is to analyse the relationship between financial liberalization, financial development and economic growth in Cameroon. Use is made of a tri- variate VAR model on Cameroon data for the period 1973- 2017. The results obtained show that financial liberalisation and financial development positively affect economic growth. Though financial development does not individually cause economic growth, when considered with financial liberalisation, they jointly cause economic growth.Financial liberalisation and economic growth are individually and jointly found to granger cause financial development. Financial development causes financial liberalisation while economic growth causes financial liberalisation only when jointly considered with financial development. The impulse response functions reveal that economic growth positively responds to both financial development and financial liberalisation though the effect of financial development soon fates out to become negative.Financial development is found to positively react to innovations in financial liberalisation and negatively to economic growth.As concerns financial liberalisation, it negatively responds to financial development and positively to economic growth. Also,variance decomposition reveals that variations in economic growth are mostly explained by its past values, followed by financial liberalisation and finally financial development. Financial development on its part is also mostly explained by its past values followed by financial liberalisation and finally economic growth. Based on all these, the policy recommendation we make is that the on-going financial liberalisation process in the country should be enhanced in view of permitting the financial sector to efficiently play its role in the growth process of the country.
本研究的目的是分析喀麦隆金融自由化、金融发展和经济增长之间的关系。使用喀麦隆1973- 2017年数据的三变量VAR模型。结果表明,金融自由化和金融发展对经济增长具有正向影响。虽然金融发展不是单独促进经济增长,但从金融自由化的角度来看,它们是共同促进经济增长的。金融自由化和经济增长是各自又共同推动金融发展的。金融发展导致金融自由化,经济增长导致金融自由化,必须与金融发展结合起来考虑。脉冲响应函数表明,经济增长对金融发展和金融自由化都有积极的响应,但金融发展的影响很快就会变成负面的。研究发现,金融发展对金融自由化的创新有积极的反应,对经济增长有消极的反应。就金融自由化而言,它对金融发展的反应是消极的,对经济增长的反应是积极的。此外,方差分解表明,经济增长的变化主要由其过去的价值来解释,其次是金融自由化,最后是金融发展。金融发展在很大程度上也可以用其过去的价值观来解释,然后是金融自由化,最后是经济增长。基于所有这些,我们提出的政策建议是,应加强该国正在进行的金融自由化进程,以便允许金融业在该国的增长过程中有效发挥作用。
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引用次数: 0
Impact of cartoon images on kids and their parents buying behavior with reference to cheetos and kinder joy (muscat, oman) 卡通形象对孩子和他们的父母购买奇多和快乐的影响(马斯喀特,阿曼)
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.80
Arshiya Sultana, Assad Al Namani, Iman Al Balushi, Latifa Al Balushi, Loay AlHajri, Noor Al Zadjali
This study was implemented to examine the impact of cartoon images on kids and their parents buying behavior of food products with a reference to Cheetos and kinder joy. The objectives of this research are: 1) identifying the effects of cartoon images on kids and their parents buying behavior. 2) Focusing on factors, which motivate their parents to make buying decision. 3) Finding out the creative strategies to enhance product development. To carry on the research, literature from previous researches on a similar topic was reviewed.The questionnaire for this research were designed using a mixed-method (50 questionnaire and 5 interviews). The sample that we will use to distribute the surveys and conduct interview is convenience,non-probability sampling method. The research covers 50 participants who have kids from 4-10 years or they are in position of parents of their brothers, sisters, nieces or nephews. Also, the interviews are conducted in the malls (LULU Hyper Market Carrefour). The data collection is done through online qualitative research (online questionnaire), while the interview questionsare semi-structured and are analyzed by generating keywords for each question.The analysis of the questionnaire is done using the SPSS analysis software and MS. Excel as the long questions was entered in the software by categorizing them in themes.The results of the study shown that both Kinder joy and Cheetos are well known. In fact, most of the children are influenced consumer behavior, kids, parents baying behavior, packaging, cartoon images, Cheetos, Cheetah Chester, kinder joy.by the cartoon images of those brands.
本研究旨在考察卡通形象对儿童及其父母购买食品行为的影响,并参考奇多和更友善的快乐。本研究的目的是:1)确定卡通形象对儿童及其父母购买行为的影响。2)关注促使父母做出购买决定的因素。3)寻找创意策略,加强产品开发。为了进行研究,我们回顾了前人关于类似课题的研究文献。本研究问卷采用混合问卷法(50份问卷+ 5次访谈)设计。我们将使用的样本分布调查和进行访谈是方便的,非概率抽样方法。这项研究涵盖了50名参与者,他们有4-10岁的孩子,或者他们是兄弟、姐妹、侄女或侄子的父母。此外,访谈是在商场进行的(LULU超级市场家乐福)。数据收集是通过在线定性研究(在线问卷)完成的,而访谈问题是半结构化的,并通过为每个问题生成关键词来分析。问卷的分析是使用SPSS分析软件和MS. Excel完成的,因为长问题是通过主题分类进入软件的。研究结果表明,Kinder joy和Cheetos都是众所周知的。其实大部分孩子的消费行为都是受影响的,孩子、家长的吠叫行为、包装、卡通形象、奇多、猎豹Chester、慈祥快乐。这些品牌的卡通形象。
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引用次数: 0
Students perception regarding online learning during the covid-19 pandemic covid-19大流行期间学生对在线学习的看法
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.78
K. R., V. D, Sindhu Ravichandran, R. S.
With the abrupt change across the globe spurred on by the novel coronavirus, online learning has emerged as a potential alternative for the worldwide education sector. Prior to COVID-19, amidst the surge in popularity of online learning with the advent of the internet and technological advances, students preferred conventional face-to-face learning over online learning. The objective of this research was to see how students perceived online learning during the COVID-19 epidemic. Out of the 105 responses obtained through an online survey, we were able to establish a significant association between demographical characteristics with the factors of student perception with the use of Chi-Square analysis. We used Correlation and Regression analysis to see how the independent factors of Online experience, interaction, learning design, tools and technology, social presence, and attitude related to the dependent variable of Student Perception. The findings revealed that interaction was highly correlated with students' perceptions and that it was also the most essential element among the others.
随着新型冠状病毒在全球范围内引发的剧变,在线学习已成为全球教育领域的一种潜在替代方案。在新冠肺炎疫情之前,随着互联网的出现和技术的进步,在线学习越来越受欢迎,学生们更喜欢传统的面对面学习,而不是在线学习。本研究的目的是了解学生在COVID-19流行期间对在线学习的看法。在通过在线调查获得的105份回复中,我们能够使用卡方分析在人口统计学特征与学生感知因素之间建立显着关联。我们使用相关和回归分析来观察在线体验、互动、学习设计、工具和技术、社会存在和态度等独立因素与学生感知因变量的关系。研究结果表明,互动与学生的认知高度相关,也是其他因素中最重要的因素。
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引用次数: 0
Audit Quality And Financial Reporting Of Quoted Natural Resources Firms In Nigeria 尼日利亚自然资源上市公司审计质量与财务报告
Q3 Decision Sciences Pub Date : 2022-09-30 DOI: 10.26524/jms.12.44
Sani Abdulrahman Bala, Aliyu Bawa Yeldu
This paper assessed the impact of Audit fees and Audit tenure on the Financial Reporting of quoted natural resource firms in Nigeria. Five (5) cited natural resource firms in Nigeria were selected to achieve this objective. The study used secondary data which is from the annual reports of the established sampled natural resource firms for ten (10) financial years (2010-2019).Financial reporting is used as the study's dependent variable and was regressed using audit fees alongside Audit tenure. In contrast, the firm size is an independent variable using the standard least regression method (OLS) to test the hypothesis. Thestudy's outcomes indicated that audit fee has a positive and significant relationship with financial reporting quality, while audit tenure also has a positive but insignificant relationship with financial reporting quality, Firm size, is only significantly associated with financial reporting quality. The study found that the higher audit fees have the likelihood of compromising auditors' independence, thereby leading to lower financial reporting quality. The study recommend that regulators of the audit practice to establish measures that can be used to regulates and monitor the pricing process of the audit so that to ensure a balance thatwould eliminate over-charging and or under-charging of the audit fees which evidence reveals could impair the independence of the auditor, thereby impact financial reporting quality of an entity.
本文评估了审计费用和审计任期对尼日利亚自然资源上市公司财务报告的影响。五(5)引用自然资源公司在尼日利亚被选中,以实现这一目标。该研究使用的二手数据来自已建立的样本自然资源公司十(10)个财政年度(2010-2019)的年度报告。财务报告被用作研究的因变量,并使用审计费用和审计任期进行回归。相比之下,企业规模是一个自变量,使用标准最小回归方法(OLS)来检验假设。研究结果表明,审计费用与财务报告质量存在显著正相关关系,而审计任期与财务报告质量也存在显著正相关关系,事务所规模仅与财务报告质量显著相关。研究发现,较高的审计费用有可能损害审计师的独立性,从而导致财务报告质量下降。该研究建议审计实践的监管机构制定可用于监管和监督审计定价过程的措施,以确保平衡,消除有证据表明可能损害审计师独立性从而影响实体财务报告质量的审计费用的过高或过低收费。
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Journal of Management Information and Decision Science
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