反冲会计对尼日利亚上市食品饮料公司财务绩效的影响

N. Amahalu, C. Nweze, Obi Chinyere
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引用次数: 17

摘要

本研究的目的是确定反冲会计对财务绩效的影响,特别是参考食品和饮料公司。因此,本研究考察了反冲会计对2010年至2015年12月31日在尼日利亚证券交易所上市的食品和饮料公司财务绩效的影响。本研究采用的是事后研究。事后研究确定了变量之间的因果关系。本研究仅使用了二手数据。在本研究的过程中,提出了三个假设并进行了测试。检验假设的统计工具为相关系数法和普通最小二乘回归法,采用stata13统计软件。研究发现,倒冲会计对尼日利亚证券交易所场内上市的食品和饮料公司的ROA、ROE和EPS具有正的统计学显著影响,显著性水平为5%。研究人员建议,制造企业应该尝试在管理会计实践中强制使用新兴的新趋势,尽管从员工培训和获取技术的成本来看,这可能不具有成本效益,但从长远来看,收益大于成本。
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Effect of Backflush Accounting on Financial Performance of Quoted Food and Beverage Firms in Nigeria
The aim of this study is to determine the effect of backflush accounting on financial performance with particular referenceto food and beverage firms. This study therefore, examines the effect of Backflush accountingon financial performanceof food and beverage firms quoted on Nigeria Stock Exchange from 2010 to 31stDecember 2015. The research designemployed in this study is the ex-post facto research. An ex-post facto research determines the cause-effect relationshipamong variables. Only secondary data was used in this study. Three hypotheses were formulated and tested in the courseof this study. The Statistical tools used to test the hypotheses were coefficient of correlation and ordinary least squareregressionwith the aid of STATA 13 statistical software. The study revealed that backflush accounting has a positive andstatistically significant effect on ROA, ROE, and EPS of food and beverage firms quoted on the floor of Nigerian StockExchange at 5% level of significance. The researchers recommend among others that manufacturing firms should try toenforce the use of emerging new trends in management accounting practice even though it might not be cost effective interms of staff training and cost of acquiring the technology, but the benefits outweighs the costs in the long run.
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