scholarly journals Optimal Tax Behaviour and Corporate Survival: The Nigeria Experience

2020 ◽  
Vol 11 (6) ◽  
pp. 108
Author(s):  
Joseph U. Madugba ◽  
Egbide Ben-Caleb ◽  
Uche Tony Agburuga ◽  
David, E. Obadiaru ◽  
Wilson U. Ani ◽  
...  
Keyword(s):  
Random Effects ◽  
Least Square ◽  
Descriptive Statistics ◽  
Professional Skills ◽  
Multiple Regressions ◽  
Optimal Tax ◽  
Ex Post ◽  
Fixed And Random Effects ◽  
Tax Laws ◽  
Ex Post Facto

Every entity operates with the entity concept, which endues management to strategize for survival. This study examined optimal tax behaviour and corporate survival with a focus in Nigeria. Ex-post-facto was adopted and data computed from annual accounts of 52 out of 198 quoted companies were used. Descriptive Statistics, test of normality, outliers, and multi-collinearity tests were carried out to establish the normality of the data. Both fixed and random effects of the generalized least square multiple regressions were conducted and the outcome of the test showed that ETR is a positive but insignificant determinant of EPS while EATS were found to be a positive and significant determinants of EPS of companies in Nigeria. The study concluded that quoted companies are yet to effectively and efficiently explore loopholes in tax laws. The study recommended that companies in Nigeria should urgently explore these loopholes and improve their performance and experts with professional skills should be engaged as not infringe tax laws.

Effect of Director’s Tunneling on Assets Utilization: Evidence from Corporate Organizations in Nigeria

2019 ◽  
pp. 1-9
Author(s):  
Nwaorgu, Innocent Augustine ◽  
O. Odesa, Jeff ◽  
N. Nzoegbu, Jennifer
Keyword(s):  
Panel Data ◽  
Correlation Analysis ◽  
Multiple Regression ◽  
Research Design ◽  
Consumer Goods ◽  
Descriptive Statistics ◽  
Financial Report ◽  
Ex Post ◽  
Ex Post Facto ◽  
Equity Holding

This study evaluates the effect of director’s tunnelling on asset utilization of companies in consumer goods sector in Nigeria using a panel data collected from annual financial report of thirty listed consumer goods firm in Nigeria between 2011 and 2016. The study was based on ex-post-facto research design and the data collected were analysed using descriptive statistics, correlation analysis and multiple regression. The study finds that the director’s pay and equity holding varies widely among consumer goods firms. Chairman’s pay and director’s equity holding have a statistically significant effect on asset utilization at 5% level. While the director’s pay policy has no statistically significant effect on asset utilization. The finding shows pay, chairman’s pay and director’s equity holding are three major avenues used for tunnelling as they have a significant effect on tunnelling. The study recommends that policymaker should formulate a policy that will reduce the tunnelling tendency of directors and board chairman.

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 Information on the Impact National N-Power Scheme on Employment Creation

2021 ◽  
Vol 2 (1) ◽  
pp. 42-49
Author(s):  
Frank M. Attah ◽  
Thomas A. Omang ◽  
Mary U. Ojong-Ejoh ◽  
Hussein Botchway
Keyword(s):  
Local Government ◽  
Sampling Technique ◽  
Local Government Area ◽  
Descriptive Statistics ◽  
Employment Creation ◽  
Cross River State ◽  
Ex Post ◽  
Ex Post Facto ◽  
Lineal Regression ◽  
The Impact

This study attempts to provide valuable data on the impact of the National N-Power scheme on youth employment in Bekwara Local Government Area of Cross River state. The ex post facto research design was adopted in collecting data from 398 samples from a population of 632 beneficiaries of the scheme using a self-structured questionnaire. The convenience sampling technique was used in selecting the samples from the study area. Data collected from the field was analyzed using inferential and descriptive statistics. The descriptive statistics include frequency distribution, charts, simple per centages, means and standard deviation. The result from the descriptive statistics was then subjected to parametric statistics at 0.05 confidence level. Out of the 398-instrument distributed, only 389 was returned and used for analysis. from the analysis, it was discovered that nearly all the respondents (96.92%) were unemployed before becoming beneficiaries of the N-Power Scheme. It was also discovered that out of all the programs registered under the scheme, only three programs had beneficiaries in Bekwara, these were N-Teach, N-Agro and N-Health. From the analysis carried out using lineal regression, it was discovered that there is a significant relationship between N-Power and Employment Creation. Based on these findings the study recommends amongst others that there is a need for an increase in the number of beneficiaries of the Scheme in the Local Government Area.

scholarly journals Faktor determinan pemanfaatan tik dan pengaruhnya terhadap kinerja guru SMK di Kabupaten Gunungkidul

2014 ◽  
Vol 4 (3) ◽  
Author(s):  
Bonita Destiana ◽  
Soenarto Soenarto
Keyword(s):  
Random Sampling ◽  
Social Factor ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Partial Least Square ◽  
Least Square ◽  
Outcome Expectancy ◽  
Job Fit ◽  
Ex Post ◽  
Ex Post Facto

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh faktor sosial terhadap pemanfaatan TIK; (2) pengaruh kemudahan penggunaan terhadap pemanfaatan TIK; (3) pengaruh kesesuaian tugas terhadap pemanfaatan TIK; (4) pengaruh harapan hasil terhadap pemanfaatan TIK; dan (5) pengaruh pemanfaatan TIK terhadap kinerja guru. Penelitian ini merupakan penelitian ex-post facto, dilaksanakan pada empat SMK yang sudah menerapkan Kurikulum 2013 di Kabupaten Gunungkidul. Teknik pengambilan sampel dengan proportionale random sampling. Penentuan jumlah sampel menggunakan tabel Krejcie dan Morgan, untuk populasi sebanyak 377 maka sampel yang diambil sebanyak 191 guru. Validitas instrumen diketahui berdasarkan penilaian pakar dan analisis butir. Reliabilitas diketahui dengan menghitung koefisien Cronbach Alpha. Teknik analisis data dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) faktor sosial berpengaruh terhadap pemanfaatan TIK; (2) kemudahan penggunaan berpengaruh terhadap pemanfaatan TIK; (3) kesesuaian tugas berpengaruh terhadap pemanfaatan TIK; (4) harapan hasil tidak berpengaruh terhadap pemanfaatan TIK; dan (5) pemanfaatan TIK berpengaruh terhadap kinerja guru. DETERMINANT FACTORS OF ICT UTILIZATION AND THE EFFECT ON TEACHER PERFORMANCE OF SMK IN GUNUNGKIDUL DISTRICTAbstractThis study aimed to determine: (1) the effect of social factor on the ICT utilization; (2) the effect of ease of use on the ICT utilization; (3) the effect of job fit on the ICT utilization; (4) the effect of outcome expectancy on the ICT utilization; and (5) the effect of ICT utilization on the teachers performance. This study was an ex-post facto research, conducted in four SMKs that have implemented ‘Kurikulum 2013’ in Gunungkidul district. The sampling technique was proportionale random sampling. Based on Krejcie and Morgan’s table for determining sample size, for a population of 377 the sample could be taken as many as 191 teachers. The validity of the instrument was known based on expert judgment and item analysis. Reliability coefficient was determined by calculating Cronbach’s Alpha. The data analysis technique used was Partial Least Square (PLS). The results of this research show that: (1) the social factor affects the ICT utilization; (2) the ease of use affects the ICT utilization; (3) the job fit affects the ICT utilization; (4) the outcome expectancy doesn’t affect the ICT utilization; and (5)the ICT utilization affects the teachers performance.

IS ACCOUNTING ALCHEMY STILL THE RIGHT MEDICINE FOR FIRM’S EARNINGS AND BOOK VALUE? EVIDENCE FROM SUB-SAHARAN AFRICA

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
EDESIRI GODSDAY OKORO ◽  
CHIZOBA M. EKWUEME
Keyword(s):  
Secondary Data ◽  
Sub Saharan Africa ◽  
Book Value ◽  
Ex Post ◽  
Study Results ◽  
Net Profit ◽  
Fixed And Random Effects ◽  
Ex Post Facto ◽  
Sub Saharan ◽  
The Right

ABSTRACT Purpose: A major thread in accounting literature, which has remained a contentious issue, is how accounting alchemy can be modeled. The paper builds on existing accrual models in proposing an accounting alchemy model and tests if it is still the right medicine for earnings and book value of firms. The accounting alchemy model was based on mechanisms of earnings, book value, earnings before extraordinary items, net profit after tax, cash flow from operations, revenue, and total assets. We modified accrual models on the view that accrual models suggest that incomes/expenses are the most manipulated; contrarily, accounting alchemy proposes that assets are alchemized. Originality/value: This paper proposes a new empirical model of accounting alchemy and practically assesses the validity of the model in Sub-Saharan Africa, where there are no studies. The proposed accounting alchemy model can be used in Asia, Europe, and other parts of the world to see if the study results can be replicated. Design/methodology/approach: Ex post facto design was used, and secondary data were obtained for selected quoted firms in Sub-Saharan Africa comprising Nigeria, South Africa, and Kenya from 2012 to 2016. A sample of 64 firms was selected in the consumer and industrial goods subsector, and data were analyzed via descriptive (mean, standard deviation, correlation) and inferential (regression, fixed, and random effects) statistics. Findings: Findings indicated that earnings and book value are significantly affected by accounting alchemy. This implies that accounting alchemy is not the right medicine for firm’s earnings and book value. The result has practical application for researchers and the regulatory framework of accounting.

scholarly journals VALUE RELEVANCE OF ACCOUNTING INFORMATION AND SHARE PRICE: AN EMPIRICAL STUDY ON MANUFACTURING FIRMS IN NIGERIA

2020 ◽  
pp. 64-77
Author(s):  
OC Ogbodo ◽  
Benjamin Osisioma
Keyword(s):  
Value Relevance ◽  
Stock Exchange ◽  
Accounting Information ◽  
Manufacturing Firms ◽  
Least Square ◽  
Share Price ◽  
Manufacturing Companies ◽  
Causality Test ◽  
Ex Post ◽  
Ex Post Facto

This study assessed the relationship between the value relevance of accounting information and share price with a focus on manufacturing companies listed on the Nigerian Stock Exchange (NSE). The Ex-post facto research design was used. Ordinary Least Square (OLS) regression analysis and Granger Causality test was used to test the hypothesis with the aid of E-View 9.0. The results of this study revealed that there is a significant positive relationship between Dividend per Share and the Share Price. The researcher recommends among others that standard setters, the stock market regulators and listed manufacturing firms in Nigeria should continuously devise ways of improving the quality of accounting information published in financial statements to maintain and increase their value relevance to the investors and other stakeholders.

scholarly journals Faktor-faktor yang mempengaruhi efektivitas pengelolaan kelas kelompok bermain di Kota Yogyakarta

2015 ◽  
Vol 2 (2) ◽  
pp. 203
Author(s):  
Rinelsa R. Husaen ◽  
Sugito Sugito
Keyword(s):  
Regression Analysis ◽  
Classroom Management ◽  
Sample Size ◽  
Work Motivation ◽  
Teaching Experience ◽  
Descriptive Statistics ◽  
Factors Influencing ◽  
Ex Post ◽  
Ex Post Facto ◽  
Play Group

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) motivasi kerja pendidik terhadap pengelolaan kelas; (2) pengalaman mengajar pendidik terhadap pengelolaan kelas; (3) kepemimpinan pengelola terhadap pengelolaan kelas; (4) fasilitas kelas terhadap pengelolaan kelas; dan (5) pengaruh motivasi kerja pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, dan fasilitas kelas secara bersama-sama terhadap pengelolaan kelas kelompok bermain. Penelitian ini menggunakan pendekatan kuantitatif dengan metode ex post facto. Sampel dalam penelitian ini berjumlah 93 orang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner. Analisis data dilakukan dengan teknik statistik deskriptif dan analisis regresi. Hasil analisis regresi menunjukkan bahwa (1) tidak ada pengaruh dari motivasi kerja pendidik terhadap pengelolaan kelas kelompok bermain (P(α)= 0,375>0,05), (2) tidak ada pengaruh dari pengalaman mengajar pendidik terhadap pengelolaan kelas (P(α)= 0,325>0,05), (3) tidak ada pengaruh dari kepemimpinan pengelola terhadap pengelolaan kelas (P(α)= 0,474>0,05), (4) tidak ada pengaruh dari fasilitas kelas terhadap pengelolaan kelas (P(α)= 0,303>0,05), dan (5) tidak ada pengaruh dari motivasi kerja pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, dan fasilitas kelas secara bersama-sama terhadap pengelolaan kelas kelompok bermain (Rxyganda = 0,086) (P(α)= 0,165>0,05).Kata Kunci: pengelolaan kelas, motivasi mengajar pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, fasilitas kelas Factors Influencing the Effectiveness of Play Group Classroom Management in YogyakartaAbstractThis study aims to determine the effect of: (1) educators’ work motivation on classroom management; (2) educators’ teaching experience on classroom management; (3) principal’s leadership on classroom management; (4) classroom facilities on classroom management; and (5) educators’ work motivation, educators’ teaching experience, principal’s leadership, and classroom facilities on classroom management. This study uses a quantitative approach to the ex post facto method. The study sample size of 93 people. The instrument used in this study was a questionnaire. The data were presented by using descriptive statistics and regression analysis. Meanwhile, regression analysis shows that (1) there is no significant effect of educators’ work motivation on classroom management (P(α)= 0.375>0.05), (2) there is no significant effect of educators’ teaching experience on classroom management (P(α)= 0.325>0.05), (3) there is no significant effect of principal’s leadership on classroom management (P(α)= 0.474>0.05), (4) there is no significant effect of classroom facilities on classroom management (P(α)= 0.303>0.05), and (5) there is no significant effect of educators’ work motivation, educators’ teaching experience, principal’s leadership, and classroom facilities on the playgroup classroom management (Rxy = 0.086) (P(α)= 0.165>0.05). Keywords: classroom management, educators’ work motivation, educators teaching experience, principal’s leadership, classroom facilities

scholarly journals Forensic Investigation Into Petroleum Products Consumption, Subsidisation and Fiscal Spending in Nigeria by C. E. Alozie (PhD)

2021 ◽  
Author(s):  
Christopher Enyioma Alozie
Keyword(s):  
Crude Oil ◽  
Petroleum Products ◽  
Descriptive Statistics ◽  
Forensic Investigation ◽  
Fiscal Discipline ◽  
Root Cause ◽  
Ex Post ◽  
Ex Post Facto ◽  
Financing Option ◽  
Fiscal Spending

Abstract This paper analytically investigated petroleum products procurement, volume of consumption, fiscal expenditure on consumption subsidies, the utilisation of domestic crude-oil allocations in local refining production in satisfying consumption, discipline in the approved subsidy expenditure budget. Ex-post ‘facto’ materials were employed. Numerical descriptive statistics on volume of locally produced-supplied to imported products volume ratios, budget deviation indexing for fiscal discipline; simulated ‘produce or import simulation of prior fiscal expenditures. Results indicate that local refining output of petroleum products were partly the major root cause of insufficient source of supply of products procurements which in turn compelled Nigeria to be reliant on importation in satisfying consumption requirements. Domestic crude allocation utilisation for refining production indicates that only about 33 percent of average aggregate expected minimum refined petroleum products yields of average aggregate volume consumption requirements were recorded. Budget discipline is lacking. Gross undersupply of electricity induced constant rise in the consumption of petroleum products. The paper concludes that lack of proper routine maintenance of extant local refineries, production inefficiencies as well as grossly mismanagement of the daily domestic crude-oil allocations were primarily responsible for the huge fiscal subsidies expenditure. Nigeria’s indulgence in fuels importation and negligence of local refineries is tantamount to creating employment in those other refined fuels producing countries and escalating unemployment in Nigeria. T Fiscal spending on subsidies would have funded proper routine TAM and build four new refineries which is financing option that ought to have guaranteed ‘pareto optimality’ in the economy.

scholarly journals Analysis of Teachers’ Commitment and Dimensions of Organizational Commitment in Edo State Public Secondary Schools

2018 ◽  
Vol 8 (3) ◽  
pp. 87-92
Author(s):  
Victor F. Peretomode ◽  
Stella O. Bello
Keyword(s):  
Organizational Commitment ◽  
Research Design ◽  
Descriptive Statistics ◽  
Three Dimensions ◽  
Social Reforms ◽  
Ex Post ◽  
Ex Post Facto ◽  
Edo State ◽  
High Level ◽  
Very High

Abstract The study investigates the level of teachers’ overall commitment and the level of commitment in each of the three dimensions of organizational commitment. This study which adopts the ex-post facto research design uses descriptive statistics to analyze the data. The findings reveal that the overall level of teachers’ commitment to official duties is very high and also high across each of the three dimensions of organizational commitment. It, however, recommends that government should provide funds for training and retraining of teachers so as to meet the challenges of the on-going economic and social reforms in this time of dwindling State and national resources in order to sustain and possibly improve upon this high level of commitment among the teachers to their duties and to the schools.

scholarly journals Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem

2019 ◽  
Vol 6 (10) ◽  
pp. 261-273
Author(s):  
Onwuka Okwara Onwuka
Keyword(s):  
Income Tax ◽  
Time Series Data ◽  
Research Work ◽  
Least Square ◽  
Series Data ◽  
Post Mortem ◽  
Ex Post ◽  
Ex Post Facto ◽  
Ordinary Least Square Regression ◽  
The Impact

Abstract The contribution of taxation to any economy globally cannot be over emphasized.  This research work is on Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax (CIT): A Post-Mortem. The main objective of this study is to explore the impact of Voluntary Assets and Income Declaration Scheme on company income tax in Nigeria. Time series data were applied in carrying out this research work. Ordinary least square regression analysis was employed in this work with the use of STATA 13 package. The scope of the study is basically focused on the assessment and effect of voluntary assets and income declaration scheme on company income tax in Nigeria from June 2017 to March 2018 a period of 9 months but later extended to July 2018 by the Federal Government of Nigeria. This research focuses on a broad range of issues with the collection of a diversity of data in the field of VAIDS and company income. A literature review was used to determine the theoretical basis for research topic and prior research method conducted on various aspects of relating to VAIDS and company income tax. This work adopted the ex-post-facto research design. The findings reveal that Company Income Tax has an insignificant impact on VAIDS. The work recommends that the voluntary assets and income declaration scheme should be a permanent programme as a separate body should be set up to inspect and ensure the smooth running of the programme.  Key words: VAIDS, Tax, Executive, Order, Income

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