Onah Vitalis Chukwuma, J. Ugwu, Dada Stephen Babalola
{"title":"法务会计在预测尼日利亚MTN移动通信财务业绩增长中的应用。","authors":"Onah Vitalis Chukwuma, J. Ugwu, Dada Stephen Babalola","doi":"10.56556/jescae.v1i1.86","DOIUrl":null,"url":null,"abstract":"The purpose of this paper is to demonstrate how forensic accounting may be used to predict the financial performance and growth of MTN mobile communication in Nigeria in the future. To emphasize the importance of fraud reporting, fraud prevention, and litigation as forensic accounting instruments, it is necessary to address the issue of financial performance growth in every consistent manner for any company in Nigeria to avoid a collapse in financial performance. The ordinary least square (OLS) regression model was used in this paper, and the results show that the model is statistically significant, indicating that there is a significant relationship between forensic accounting instruments and growth in financial performance. According to the coefficient of determination (R-squared), forensic accounting indicators can explain approximately 73 per cent of the variation in financial performance growth. This indicates that the fitted model is adequate for predicting the growth of financial performance in the future. A long-term relationship exists between forensic accounting and the financial performance growth of MTN mobile communication in Nigeria, according to the results of the Johansen cointegration test, which was conducted recently. Furthermore, if fraud is not controlled, it has the potential to devastate the financial performance of telecommunication companies. The regression analysis conducted for this paper reveals that the number of fraud cases reported and the rate of fraud prevention, both of which are forensic accounting indicators, are statistically significant and have a positive significant impact on financial performance growth. Therefore, MTN and other telecommunication companies must put in place a policy within their respective organizations that will continuously fund the cost of forensic accounting so that they can maintain a sustainable level of financial performance growth.","PeriodicalId":53187,"journal":{"name":"Journal of Environmental Science and Economics","volume":"9 12","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":"{\"title\":\"Application of forensic accounting in predicting the financial performance growth of MTN mobile communication in Nigeria.\",\"authors\":\"Onah Vitalis Chukwuma, J. 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According to the coefficient of determination (R-squared), forensic accounting indicators can explain approximately 73 per cent of the variation in financial performance growth. This indicates that the fitted model is adequate for predicting the growth of financial performance in the future. A long-term relationship exists between forensic accounting and the financial performance growth of MTN mobile communication in Nigeria, according to the results of the Johansen cointegration test, which was conducted recently. Furthermore, if fraud is not controlled, it has the potential to devastate the financial performance of telecommunication companies. The regression analysis conducted for this paper reveals that the number of fraud cases reported and the rate of fraud prevention, both of which are forensic accounting indicators, are statistically significant and have a positive significant impact on financial performance growth. 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Application of forensic accounting in predicting the financial performance growth of MTN mobile communication in Nigeria.
The purpose of this paper is to demonstrate how forensic accounting may be used to predict the financial performance and growth of MTN mobile communication in Nigeria in the future. To emphasize the importance of fraud reporting, fraud prevention, and litigation as forensic accounting instruments, it is necessary to address the issue of financial performance growth in every consistent manner for any company in Nigeria to avoid a collapse in financial performance. The ordinary least square (OLS) regression model was used in this paper, and the results show that the model is statistically significant, indicating that there is a significant relationship between forensic accounting instruments and growth in financial performance. According to the coefficient of determination (R-squared), forensic accounting indicators can explain approximately 73 per cent of the variation in financial performance growth. This indicates that the fitted model is adequate for predicting the growth of financial performance in the future. A long-term relationship exists between forensic accounting and the financial performance growth of MTN mobile communication in Nigeria, according to the results of the Johansen cointegration test, which was conducted recently. Furthermore, if fraud is not controlled, it has the potential to devastate the financial performance of telecommunication companies. The regression analysis conducted for this paper reveals that the number of fraud cases reported and the rate of fraud prevention, both of which are forensic accounting indicators, are statistically significant and have a positive significant impact on financial performance growth. Therefore, MTN and other telecommunication companies must put in place a policy within their respective organizations that will continuously fund the cost of forensic accounting so that they can maintain a sustainable level of financial performance growth.
期刊介绍:
Journal of environmental science and economics (JESCAE), ISSN: 2832-6032 is an open access peer-reviewed journal that considers articles and reviews articles on all aspects of environmental economics.
Aim and Scope
Journal of Environmental Science and Economics is an international scholarly refereed research journal that aims to promote the theory and practice of environmental economics, Sustainability research, technological innovation, and economics. A broad outline of the journal''s scope includes; peer-reviewed original research articles, case, and technical reports, reviews and analyses papers, short communications and notes to the editor, in interdisciplinary information on the practice and status of research in environmental science, sustainability, technological innovations, and economics.
The main aspects of research areas include, but are not limited to; Environmental pollution control and abatement technology, Sustainable and economic Development, sustainable consumption and Sustainability, Environmental and sustainability assessment, transport and fate of pollutants in the environment, concentrations and dispersion of wastes in air, water, and non-point sources pollution, atmospheric pollutants and trace gases, environmental impact assessment, industrial ecology, ecological and human risk assessment; improved energy management and auditing efficiency and environmental standards and criteria.