scholarly journals Environmental Perpetuity Cost and Earning Yields of Oil and Gas Marketing Firms: Nigeria’s experience

2021 ◽  
Vol 23 (12) ◽  
pp. 158-165
Author(s):  
Nwafor, Chidi Benson ◽  
◽  
Asuquo, Akabom Ita ◽  
Inyang, Inyang Ochi ◽  
Inyang, Ethel Ohanya ◽  
...  
Keyword(s):  
Social Cost ◽  
Oil And Gas ◽  
Nongovernmental Organization ◽  
Secondary Source ◽  
Employee Productivity ◽  
Listed Firms ◽  
Earnings Per Share ◽  
Ex Post ◽  
Ex Post Facto ◽  
Marketing Firms

The study examined the environmental perpetuity cost and earning yields of oil and gas marketing firms: Nigeria’s experience. Its main objective was: to specifically examine the extent to which environmental perpetuity costs influence earning yields of oil and gas marketing firms taking evidence from Nigeria. To achieve the objective, an ex-post facto design was employed and relevant data were obtained from secondary source. Multiple regression analytical tool was used to analyse the data in order to verify the hypotheses formulated for the study. The findings indicated that donations as a perpetuity cost positively influences earning yield though the influence is not a very strong one; support/social cost to destitute and less privileged significantly affect earnings per share; support to motherless babies’ homes and others significantly affect earnings per share; and donations/ social cost to nongovernmental organization significantly affect earnings per share. The researchers then recommended that government should encourage listed firms to disclose their donations which will strengthen the earning per share of these firms via increased employee productivity.

scholarly journals ENVIRONMENTAL COST AND FINANCIAL PERFORMANCE OF OIL AND GAS COMPANIES IN NIGERIA

2015 ◽  
pp. 1-24
Author(s):  
Chiamogu Anselm ◽  
Janefrances Okoye
Keyword(s):  
Community Development ◽  
Financial Performance ◽  
Environmental Remediation ◽  
Oil And Gas ◽  
Environmental Cost ◽  
Annual Reports ◽  
Development Cost ◽  
Ex Post ◽  
Ex Post Facto ◽  
Oil And Gas Companies

This study ascertained the extent environmental cost affects financial performance of oil and gas companies in Nigeria. The specific objectives were to determine the effect of: community development cost and environmental remediation cost on Tobin’s on oil and gas companies in Nigeria. Ex post facto research design was employed and data was obtained from annual reports and accounts for the periods 2011 to 2018. The hypotheses were tested using regression analysis with aid of e-view 9.0. The results of the empirical data analysis revealed that community development cost and environmental remediation cost has positive significant effect on Tobin’s. The study therefore recommended among others that government should give tax credit to organizations that participate and contribute towards community development in order to encourage community development and which would go a long way in enhancing firm performance.

scholarly journals Sustainability Accounting and Competitive Advantage of Quoted Companies in Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 119
Author(s):  
Ishola Rufus Akintoye ◽  
Oluwasikemi Janet Taiwo ◽  
Babatunde Ayodeji Owolabi
Keyword(s):  
Content Analysis ◽  
Competitive Advantage ◽  
Joint Effect ◽  
Hausman Test ◽  
Listed Firms ◽  
Secondary Sources ◽  
Ex Post ◽  
Ex Post Facto ◽  
Sustainability Reports ◽  
Sustainability Accounting

This study examined the effect of sustainability accounting on competitive advantage of quoted companies in Nigeria. The study adopted ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyze the disclosures in sustainability reports. Models were estimated using the Hausman test. The findings of the study shows that sustainability accounting measures have a significant joint effect on change in turnover and market share with Prob. (F-stat) of 0.03533<0.05 and 0.0000<0.05 respectively. Therefore, concludes that sustainability accounting has a significant effect on competitive advantage since practicing and accounting for sustainability will create reputational benefit for the companies.

scholarly journals The selection of contract strategies using the analytic network process for oil and gas projects: a case study

2019 ◽  
Vol 10 (2) ◽  
pp. 355
Author(s):  
Vinicius Maia De Jesus ◽  
Luiz Flavio Autran Monteiro Gomes ◽  
Fernando Filardi
Keyword(s):  
Working Group ◽  
Oil And Gas ◽  
Relative Weight ◽  
Analytic Network Process ◽  
Robust Solution ◽  
Ex Post ◽  
Ex Post Facto ◽  
Network Process ◽  
Complex Project

The key objective of this study was to select Oil & Gas projects contract strategies. The ANP method was used in order to achieve this objective. The candidate strategies had multiple, interrelated consequences and generated a series of impacts (technical, commercial and environmental). The study carried out by using the ANP added significant value to the company by making the evaluation and selection processes more transparent and efficient as well as by reducing environmental impacts and optimizing the use of natural resources. A working group was formed to analyze the possible contract strategies for a particularly complex project and an ex post facto analysis was performed. The case study was therefore developed in a setting of investment review by the working group including professionals from different subareas. Those professionals were responsible for recommending the most adequate contract strategy. The working group focused on four possible alternatives (A, B, C and D). However, A and B were discarded for not attending to the restrictions related to the necessary cash and debt impact. Therefore, only C and D were analyzed, taking into account the five criteria with greater relative weight: cost, performance, deadline, control, and number of interfaces. Besides those, other criteria had also a significant contribution to the study. A sensitivity analysis took into account the independence of clusters and did not change the ranking of the alternatives, leading to a robust solution of the problem.

scholarly journals El estilo de apego en la violencia contra la mujer, en la provincia de Santa Elena, Ecuador.

2015 ◽  
Vol 2 (3) ◽  
Author(s):  
Holguer Romero ◽  
Maritza Placencia
Keyword(s):  
Attachment Style ◽  
Romantic Partners ◽  
Secondary Source ◽  
Ex Post ◽  
Ex Post Facto ◽  
Quasi Experimental ◽  
Las Mujeres ◽  
Victims Of Violence ◽  
Santa Elena ◽  
Risk Scale

El objetivo es determinar el estilo de apego que influye en la permisión de violencia contra la mujer, evaluando el tipo de violencia,  que prevalece  en la Provincia de Santa Elena, en las mujeres agredidas por sus parejas afectivas. La Unidad de análisis es  Mujer Violentada que acepte ser parte del estudio mediante la firma del consentimiento informado. El método  es un  enfoque mixto: correlacional comparativo, con un diseño cuasi experimental de tipo ex post facto, en base a técnicas mixtas de investigación  basadas en la  observación. La información será de fuente primaria y secundaria, el enfoque es cuantitativo y cualitativo empleando la técnica de entrevista a profundidad y el llenado de los cuestionarios. Se aplicó  la escala de riesgos de violencia, el cuestionario CaMir. Se analiza las características personológicas de cada uno con el análisis de los datos del informe pericial, para establecer una triangulación  con los resultados de los demás instrumentos.  Con la evaluación del tipo de violencia,  verificando el estilo de apego, se determina  los motivos de este apego de la mujer violentada, con la obtención de características afectivas-cognitivas;  se facilitara la evaluación diagnostica pericial, en beneficio del rescate de las víctimas de la violencia.AbstractThe objective is to determine the style of attachment S. What influences the permission of Violence against Women, evaluating the type of violence, which is prevalent in the Province of Santa Elena, in women assaulted by their romantic partners. Analysis Unit is violated That woman accepts Be Part of the Study By signing the Informed Consent. The UN is Metodo JOINT Focus: Comparative correlational, with a quasi-experimental design ex post facto, on the basis of Mixed Media: research based on observation. Information Sera primary and secondary source, the focus is Quantitative and qualitative interview technique employing one profundity and filling the questionnaires. Risk scale Apostolic Violence, CaMir Questionnaire. The personological Features Each with Data Analysis Report of the expert analyzes, para establish A triangulation With The Other Instruments results. With the evaluation of the type of violence, verifying attachment style, Determined The reasons for this addiction abused woman, With obtaining affective-cognitive characteristics; facilitate the evaluation is diagnosed expert, benefiting Rescue of Victims of Violence.

scholarly journals Liquidity and Profitability Ratios on Growth of Profits of Listed Oil and Gas Firms in Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 1-14
Author(s):  
Appah E. ◽  
Onowu J.U. ◽  
Tonye Y.
Keyword(s):  
Oil And Gas ◽  
Secondary Data ◽  
Annual Reports ◽  
Return On Equity ◽  
Correlational Design ◽  
Ex Post ◽  
Return On Capital ◽  
Ex Post Facto ◽  
Oil And Gas Firms ◽  
Profitability Ratios

This study empirically examined liquidity and profitability ratios on the growth of profit of listed oil and gas firms in Nigeria. The study employed ex-post facto and correlational design and the data was obtained from the annual reports of sample companies for the period 2014 to 2019. The secondary data obtained from the published financial statements of the sampled firms were analysed with descriptive, correlation matrix and multiple regression. The results obtained from the multivariate analysis suggested that current ratio, acid test ratio, gross profit ratio, net profit ratio, net working capital, return on assets, return on equity and return on capital employed do positively and significantly affect the growth of profit of listed oil and gas firms in Nigeria. The study concluded that liquidity and profitability ratios influence the growth of companies. The study therefore made the following recommendations amongst others that firms should use financial ratios to measure the level of corporate profit growth to comprehend the conditions of firms which may eventually affect the investment decisions.

scholarly journals Sustainability Reporting: Imperative for Turnover Growth

2020 ◽  
pp. 8-18
Author(s):  
Adegbie Folajimi Festus ◽  
Akintoye Ishola Rufus ◽  
Taiwo Oluwasikemi Janet
Keyword(s):  
Multivariate Regression ◽  
Sustainability Reporting ◽  
Continuous Increase ◽  
Four Dimensions ◽  
Listed Firms ◽  
Secondary Sources ◽  
Reporting Requirements ◽  
Ex Post ◽  
Compliance Level ◽  
Ex Post Facto

Growth in revenue of firms is an indicator to stakeholders that the firm is improving. Thus, creating the need for firms to ensure a continuous increase in their turnover. This study examined the effect of sustainability reporting on turnover growth of quoted companies in Nigeria. The study adopted an ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyse the disclosures in sustainability reports. The model was estimated using Pooled OLS (multivariate regression). Company age and financial leverage were used as control variables. The study found that the compliance level of the sampled firms with sustainability reporting requirements for the four dimensions are below average, however, sustainability reporting has a significant effect on turnover growth with Prob. (F-stat) of 0.0463<0.05. Therefore, the study recommends that management of firms should intensity efforts to ensure maximum compliance with GRI sustainability guidelines.

scholarly journals Dividend Policy and Share Price Volatility of Nigerian Oil and Gas Industries

2018 ◽  
Vol 6 (1) ◽  
pp. 17-29
Author(s):  
Adamu Idi
Keyword(s):  
Dividend Policy ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Price Volatility ◽  
Secondary Data ◽  
Share Price ◽  
Dividend Payment ◽  
Ex Post ◽  
Ex Post Facto ◽  
A Company

This work aimed at assessing the Effect of dividend policy on share price volatility of downstream sector of Oil and Gas Company in Nigeria. The population of the study comprised all the twelve (12) quoted oil and gas downstream sector on the Nigerian Stock Exchange as o December 2016, it covered the period of 5 years from 2011 to 2015. Four (4) companies were selected as sample due to the availability of data. The study employed ex-post facto research design; secondary data were collected from a sample of the study. The descriptive statistic, diagnostic test, correlation and multiple regressions were employed. The study found that dividend policy affects the share price volatility significantly. This result supports the Gordon Theory of dividend, which asserts that dividend payment is relevant and affects the share price of a company.

Pengaruh Motivasi, Sikap, Minat, dan Gaya Belajar Statistik Mahasiswa Terhadap Kemampuan Menganalisis Persoalan Penelitian

2020 ◽  
Author(s):  
Azis
Keyword(s):  
Random Sampling ◽  
Ex Post ◽  
Ex Post Facto

Tujuan penelitian ini untuk mengetahui bahwa motivasi, sikap, minat, dan gaya belajar statistik matematika mahasiswa secara bersama-sama berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian; dan motivasi, sikap, minat, dan gaya belajar statistik matematika mahasiswa masing-masing berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian. Jenis penelitian ini menggunakan metode ex post facto dengan desain korelasional. Penelitian ini dilaksanakan di Universitas Dayanu Ikhsanuddin Baubau pada Fakultas Keguruan dan Ilmu Pendidikan Program Studi Pendidikan Matematika yang pelaksanaannya pada semester Gasal Tahun Akademik 2016/2017. Populasinya adalah seluruh mahasiswa yang memprogram mata kuliah Statistik Matematika II Tahun Akademik 2016/2017 yang berjumlah 145 orang. Dengan menggunakan teknik random sampling, diambil minimal 30% dari keseluruhan sampel, dan diambil 51 orang. Instrumen yang digunakan untuk memperoleh data setiap variabel adalah angket dan tes yang disusun sendiri oleh peneliti. Teknik analisis yang digunakan untuk mengelolah data yang diperoleh dari responden adalah teknik statistik deskriptif dan inferensial. Berdasarkan hasil penelitian yang telah diuraikan, maka dapat disimpulkan bahwa: 1) motivasi, sikap, minat, dan gaya belajar statistik matematika mahasiswa secara bersama-sama berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian; 2) motivasi belajar statistik mahasiswa berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian; 3) sikap belajar statistik mahasiswa berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian; 4) minat belajar statistik mahasiswa berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian; dan 5) gaya belajar statistik mahasiswa berpengaruh positif terhadap kemampuan menganalisis persoalan penelitian pada mahasiswa pendidikan matematika FKIP Unidayan.

Analysis of the Effect of Cash Turnover on Liquidity at PT. Pekebun Nusantara VIII, Sukabumi Regency, West Java

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Linear Regression ◽  
Correlation Coefficient ◽  
Secondary Data ◽  
Positive Influence ◽  
West Java ◽  
Financial Reports ◽  
A Value ◽  
Ex Post ◽  
Ex Post Facto

Research aims to understand gyrations cash pt .Had provided nusantara viii , liquidity to pt .Had provided nusantara viii , and to know the influence of gyrations cash on the level of liquidity to PT .Perkebunan nusantara VIII sukabumi .The methodology used is the method ex-post facto capital .This research using primary and secondary data obtained from financial reports and non financial from pt .Pekebunan nusantara viii sukabumi .To test hypotheses used linear regression and the correlation with on the spss 15.0 for windows. Based on the results of research shows that there is a positive influence between second match of cash and liquidity pt .Had provided nusantara viii sukabumi .A level of closeness ( correlation ) the second variables strong enough , are r = 0,800 with a value of a correlation coefficient r &amp; gt; 0 it means if cash second match of getting up and liquidity will increase , and vice versa . While from the results of the equation above the results linear regression simple as follows: y = 185,137 + 0,045x means value ( a ) or constant of 185,137 who have the meaning that if cash two zero ( 0 ) or not increased so level of 185,137 liquidity .The score regression ( b ) of 0,045 the show the relation in line that every 1 increase point in cash and two rate rose to 185,137 liquidity

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