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 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.

The Tiananmen Papers Revisited

2004 ◽  
Vol 177 ◽  
pp. 190-214
Author(s):  
Alfred L. Chan ◽  
Andrew J. Nathan
Keyword(s):  
English Translation ◽  
Chinese Politics ◽  
Historical Records ◽  
Document Collections ◽  
Secondary Sources ◽  
Careful Scrutiny ◽  
Ex Post ◽  
Documentary History ◽  
Ex Post Facto ◽  
Chinese Author

Authentic Chinese internal documents matter greatly as historical records that illuminate our understanding of Chinese politics. Yet careful scrutiny shows that the Chinese book version of the Tiananmen Papers is part fiction and part documentary history based on open and semi-open sources and document collections. The alleged transcripts of top-level meetings are basically stitched together ex post facto (even by the admission of the editors) and then presented as secret documents. Furthermore, the English translation is a heavily retouched version of the Chinese with differences in claims of authenticity, translation, citation and style. There is little evidence that any real secret documents are in the hands of the Chinese author, and even if they were, the two books under consideration are really secondary sources steps removed from the originals. The editors strongly vouch for the authenticity of these two books, but their efforts are inadequate and unconvincing.

scholarly journals EFFECT OF DEBT MANAGEMENT ON INFRASTRUCTURAL DEVELOPMENT OF THE NIGERIA ECONOMY

2021 ◽  
pp. 70-79
Author(s):  
Ozue Clement Chuks ◽  
Okenwa C. Y. Ogbodo
Keyword(s):  
Negative Relationship ◽  
Study Data ◽  
Debt Management ◽  
Least Square ◽  
State Governments ◽  
Ordinary Least Square ◽  
Secondary Sources ◽  
Infrastructural Development ◽  
Ex Post ◽  
Ex Post Facto

The study empirically examined the effect of debt management on infrastructural development of the Nigeria economy. Ex- post facto research design was adopted for the study. Data was collected through secondary sources from the archive of Central Bank of Nigeria (CBN) and Debt management Office of Nigeria (DMON). The data analysis was done using Ordinary Least Square (OLS) regression technique. The population of study consists of the federal government of Nigeria, the thirty- six state governments in Nigeria and the Federal Capital Territory (FCT) bringing the total population to thirty – eight (38). The same number serves as the sample size. The major findings showed that debt servicing and interest rate appeared with negative relationship on infrastructural development. It is recommended that government should apply appropriate policies with respect to debt variables for sustaining development in infrastructure. KEY WORDS: Public debt management, infrastructural development.

scholarly journals Environmental Operations Review and Stakeholders’ Wealth of Extracting Firms: Evidence From Nigeria

2021 ◽  
Vol 12 (3) ◽  
pp. 172
Author(s):  
Akabom Ita Asuquo ◽  
Nicholas Obun Dan ◽  
Innocent Oko Odey ◽  
Mkpa Ubuo Linus ◽  
Ashishie Peter Uklala ◽  
...  
Keyword(s):  
Survey Methodology ◽  
Financial Statements ◽  
Environmental Conservation ◽  
Raw Material ◽  
Environmental Evaluation ◽  
Secondary Sources ◽  
Ex Post ◽  
Ex Post Facto ◽  
Environmental Operations ◽  
Made In

The research surveyed environmental operations review and stakeholders’ wealth of extracting firms taking evidence from Nigeria. The purpose was to consider the effect and necessities of environmental evaluation toward enhancement and maximization of the wealth of the stakeholders of extracting firms obtaining facts from Nigeria. The survey methodology and ex-post-facto design were adopted and material pieces of evidence needed for the validation of the propositions made in the exploration were gathered from both primary and secondary sources, and appropriate statistical techniques were applied in examining the raw material pieces of evidence. The domino effect and findings exposed that environmental operations review is greatly connected to the stakeholders’ wealth in the extracting firms. Consequently, the elements of environmental operations review ought to be reflected in making a decision concerning stakeholders’ wealth of extracting firms because it is appropriate that establishments put up with their stakeholders’ wealth in the midst of environmental defies. Finally, as originality/value, it was advocated and backed that extracting firms ought to display facts on environmental costs in their financial statements. This is obligatory in ensuring that environmental overhead besides environmental conservation is guaranteed towards ecological and green nourishment and sustenance. 

Applying the principles of social action in contemporary Christian mission in Africa

2020 ◽  
Vol 48 (2) ◽  
pp. 169-180
Author(s):  
Benjamin Diara ◽  
Favour Uroko
Keyword(s):  
Social Action ◽  
Descriptive Analysis ◽  
Strict Adherence ◽  
Christian Mission ◽  
Secondary Sources ◽  
Mission Work ◽  
Ex Post ◽  
Contemporary Christian ◽  
Ex Post Facto ◽  
The Right

This article examined the need to apply the principles of social action in contemporary mission work in Africa. Early missionary enterprises in Africa employed some forms of social action but it is a historical fact that the missionary agents may have failed to adhere to the principles of social action. Thus, they ministered to Africans as masters and not servants, and as leaders and not facilitators which is contrary to the principles of social action. This may be considered as the reason African converts could not learn to do it themselves. The missionaries did not believe that the African people, especially the converts, had any skill, experience, or understanding that they could draw to tackle the problems they faced as a people. They also did not recognize the fact that all people have the right to be heard, to define the issues facing them, and to take action on their behalf. These are pieces of evidence of failure to apply the principles of social action on the part of the earlier missionaries who worked in Africa. This article recommends that for more effective missionary enterprise, contemporary Christian missionaries in Africa should study the interface between mission work and social action and pay strict adherence to the principles of social action in their work. The phenomenological method with ex post facto research design was employed for the research. Data were collected through both primary and secondary sources and qualitative descriptive analysis of the data was accordingly carried out. It was discovered that the need to apply social action principles in contemporary mission work in Africa is superlative.

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 Whether or Not Indonesia-Based Companies Consider Anti-Corruption Acts Important as Its Countrymen do

2020 ◽  
Vol 16 (1) ◽  
pp. 35
Author(s):  
Paulina Permatasari ◽  
Felix Wijaya Indra Putra ◽  
Vania Natasha
Keyword(s):  
Content Analysis ◽  
Economic Aspect ◽  
Sensemaking Theory ◽  
Sensitive Issue ◽  
Highly Sensitive ◽  
Sustainability Reports ◽  
Sustainability Accounting ◽  
Democratic Country

<p class="Author"><span lang="EN-GB">In Indonesia, the act of corruption is a prevalence. Anti-corruption acts have been waged for years, yet the problem of corruption remains unresolved. The rising awareness on sustainability accounting urges many companies to support anti-corruption acts. Whether or not these companies support is a different issue. Although GRI Standards view anti-corruption acts as an economic aspect, the corruption is an act of defiling the society’s trust and constitutes as a highly sensitive issue in a democratic country such as Indonesia. This study applies sensemaking theory to determine that Indonesia-based companies should have supported the anti-corruption acts and disclose them in their sustainability reports. A thorough content analysis on the sustainability reports of 80 Indonesia-based companies has been conducted with a view to finding disclosures of anti-corruption acts. The result shows that most of these companies do not disclose their anti-corruption acts. In a sensible sense, the commitments to supporting anti-corruption acts by companies result in the disclosure of such anti-corruption acts. The finding evidences how Indonesian company are still lacking in acts against corruption.</span></p>

scholarly journals Self-Regulation and Regulatory Teaching as Determinants of Academic Behavioral Confidence and Procrastination in Undergraduate Students

2021 ◽  
Vol 12 ◽  
Author(s):  
Jesús de la Fuente ◽  
Paul Sander ◽  
Angélica Garzón-Umerenkova ◽  
Manuel Mariano Vera-Martínez ◽  
Salvatore Fadda ◽  
...  
Keyword(s):  
University Students ◽  
Undergraduate Students ◽  
Structural Equation ◽  
Self Regulation ◽  
Joint Effect ◽  
Equation Modeling ◽  
Educational Support ◽  
Achievement Emotions ◽  
Ex Post ◽  
Ex Post Facto

The combination of student Self-Regulation (SR) and the context of Regulatory Teaching (RT), each in varying degree, has recently been demonstrated to have effects on achievement emotions, factors and symptoms of stress, and coping strategies. The aim of the present research study is to verify its possible further effects, on academic behavioral confidence and procrastination. A total of 1193 university students completed validated online questionnaires with regard to specific subjects in their degree program. Using an ex post facto design, multivariate analyses and structural equation modeling (SEM) were carried out in order to test the relationships predicted by the model. SR and RT had a significant joint effect in determining the degree of academic behavioral confidence and of procrastination. Academic behavioral confidence also significantly predicted reasons for procrastinating, and these in turn predicted activities of procrastination. Conclusions are discussed, insisting on the combined weight of the two variables in determining academic behavioral confidence, reasons for procrastinating and activities subject to procrastination, in university students. Implications for guidance and educational support of university students and teachers are analyzed.

scholarly journals Board Gender Heterogeneity, Corporate Diversification and Cash Flow Performance of Deposit Money Banks in Nigeria: An Independent and Joint Effect Analysis

2021 ◽  
pp. 47-57
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Akwuobi Bridget Udekwesili ◽  
Onyeogubalu Ogochukwu Nkiru
Keyword(s):  
Research Design ◽  
Cash Flow ◽  
Joint Effect ◽  
Annual Reports ◽  
Corporate Diversification ◽  
Effect Analysis ◽  
Ex Post ◽  
Ex Post Facto ◽  
Multiple Regression Technique ◽  
Purposive Sample

The objective of this study was to examine the effect of board gender heterogeneity and corporate diversification on cash flow performance of Deposit Money Banks (DMBs) in Nigeria. The study specifically examined the effect of gender heterogeneity and business subsidiary on operating, investing and financing cash flow performances. The study adopted the ex-post facto research design; as the goal is not to manipulate any variable but rather to establish effect. The population comprised quoted DMBs and the sample restricted to a purposive sample of six (6) banks whose annual reports were accessible for the period of 2005-2020 which is the time scope of this study. The data were analysed using the multiple regression technique. The results showed that gender heterogeneity and corporate diversification does not have a statistically significant effect on cash flow performance jointly and individually. Based on these findings, the study recommended that Gender heterogeneity should be allowed on the boards of DMBs not necessarily to promote cash flow performance, but for equity, fairness and relative peace as supported by previous literature.

scholarly journals SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS SECTOR IN NIGERIA

2021 ◽  
pp. 46-56
Keyword(s):  
Stock Exchange ◽  
Social Performance ◽  
Pearson Correlation ◽  
Sustainability Reporting ◽  
Study Data ◽  
Cross Sectional ◽  
Return On Equity ◽  
Secondary Sources ◽  
Ex Post ◽  
Ex Post Facto

The aim of this paper is to examine how sustainability reporting affects the performance of listed industrial goods companies in Nigeria. For a period of ten years, from 2011 to 2020. This study used time-series and cross-sectional analysis of selected listed industrial goods companies on the Nigerian Stock Exchange. Ex-Post Facto research was used in this study. Data were gathered from secondary sources such as fact books and financial statements of the companies in Nigeria. Using E-View 9.0 statistical software, the data were statistically analyzed using Pearson correlation coefficient and multiple regression analysis. The findings of this study demonstrated that, at a 5% level of significance, sustainability reporting (as measured by economic, environmental, and social performance indices) has a positive significant effect on return on assets, return on equity and earnings per share. The study proposes, among other things, that a standardized Sustainability Index be adopted, since this will assist to put pressure on firms to pay greater attention to their environment and take sustainable development issues more seriously.

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