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 OPERATING CASH FLOW ON EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIAN BANKS

2020 ◽  
pp. 53-63
Author(s):  
Benjamin Osisioma ◽  
Pius Okoye ◽  
Raymond Ezejiofor ◽  
Janefrances Okoye
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Cash Flows ◽  
Annual Reports ◽  
Ex Post ◽  
Ex Post Facto ◽  
Negative Effect ◽  
Operating Cash Flow ◽  
Cash Flow Forecast ◽  
Operating Capability

This study assesses the effect of operating cash flow on earnings management of Nigerian Banks. The study adopted Ex post Facto research design. The study used sample of fifteen (15) Nigerian banks from 2010 to 2019. Data for the study was collected from annual reports and accounts of the banks. Regression analysis was used to test the hypothesis with the aid of E-view 9.0. Based on this, the study revealed that operating activities are not statistically significant and have a negative effect on total accruals earnings of Nigerian banks. The study concludes that the importance of risk management activities is aimed at reducing future cash flow. Based on this, the researcher recommended among others that managers should be more likely to opportunistically boost operating cash flows if the firm has a cash flow forecast like engaging in principal financing source for maintaining the operating capability of the entity in terms of repaying loan and making new investment.

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.

Disparities in Closure Success Rates for African Americans with Mental Retardation: An Ex-Post-Facto Research Design

2001 ◽  
Vol 32 (2) ◽  
pp. 31-36 ◽  
Author(s):  
Corey L. Moore
Keyword(s):  
Mental Retardation ◽  
African Americans ◽  
Research Design ◽  
Fiscal Year ◽  
Success Rates ◽  
Chi Square ◽  
Moderate Mental Retardation ◽  
Ex Post ◽  
Ex Post Facto ◽  
Chi Square Tests

This article describes a study in which the closure success (i.e., status 26) rates for Caucasians and African Americans with mild and moderate mental retardation were analyzed. A series of chi-square tests were utilized to evaluate 40,046 cases obtained from the RSA-911 database for fiscal year 1997. Results indicated that African Americans with mild/moderate mental retardation were less likely to achieve closure success when compared to Caucasians with mild/moderate mental retardation. Results are presented for the dependent variable, and the implications of the findings for service and research are discussed.

scholarly journals Assets mix and financial performance of listed consumer goods firms in nigeria

2021 ◽  
Vol 11 (1) ◽  
pp. 38-45
Author(s):  
Nangih Efeeloo ◽  
Emeka Nwokeji N.A
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Intangible Assets ◽  
Critical Role ◽  
Annual Reports ◽  
Optimum Level ◽  
Analytical Technique ◽  
Ex Post ◽  
Ex Post Facto ◽  
Level Of Significance

This study assessed the effect of asset mix on financial performance of selected consumer goods firms in Nigeria. The specific objectives of the study were to determine the effects of tangible non-current assets, current and intangible assets structures and returns on asset. Ex post facto research design was adopted and data obtained from the annual reports of the companies for a seven-year period from 2013 to 2019. Multiple regression analytical technique was employed in analyzing the data. The findings of the study revealed that the independent variables employed in the study explained about 13.7% of the variations in returns on asset. Specifically, both current and intangible assets have positive and significant effect with ROA at 5% level of significance. Noncurrent asset has positive but insignificant effect on ROA. Thus, the assets composition of a firm plays a critical role in the financial performance of that firm, although it explains only about 14% of the performance of the firm. It was therefore recommended that firms should increase their current and intangible assets, but should keep it at an optimum level that will ensure that maturing short-term business obligations are met.

scholarly journals Farmers’ Attitude towards the Climate-Resilient Technologies of NICRA Project in Anantapur District

2021 ◽  
pp. 274-278
Author(s):  
Yeragorla Venkata Harikrishna ◽  
Seema Naberia
Keyword(s):  
Climate Change ◽  
Research Design ◽  
Andhra Pradesh ◽  
Research Study ◽  
Favourable Attitude ◽  
Farming Community ◽  
National Initiatives ◽  
Ex Post ◽  
Ex Post Facto ◽  
Medium Level

Climate change has been perceived with high emphasis from the beginning of this century. Since it directly impacts the ecosystem and agriculture especially over the farmers of dryland regions. The research study has been conducted to assess the farmers’ attitude towards climate-resilient technologies of the National Initiatives on Climate Resilient Agriculture (NICRA) project by farmers of Anantapur district of Andhra Pradesh. The sample consists of 60 farmers as beneficiaries from NICRA villages and 60 farmers as nonbeneficiaries from non-NICRA villages were selected randomly. The ex-post facto research design was used in the study. The results of the study showed that more than half of the beneficiaries (51.67 %) and 48.33 per cent of non-beneficiaries had a medium level of favorableness towards climate-resilient technologies of the NICRA project. From the above findings, this is concluded that both beneficiaries and non-beneficiaries of the NICRA project have a positive favourable attitude towards climate-resilient technologies which is considered as a precursor for adoption of those technologies by the farming community. Hence the results of this research study may help extension organizations for good training and implementation of climate-resilient technologies of National Innovations on Climate Resilient Agriculture (NICRA).

scholarly journals Hubungan Penerapan Budaya Kerja 5R, Persepsi Kompetensi Kepribadian Guru, dan Pemahaman Agama dengan Karakter Kejuruan Siswa Kompetensi Keahlian TKJ di SMK Berbasis Islam

2020 ◽  
Vol 5 (1) ◽  
pp. 77
Author(s):  
Cahya Wahyuning Ilahi ◽  
Syamsul Hadi ◽  
Purnomo Purnomo
Keyword(s):  
Regression Analysis ◽  
Research Design ◽  
Vocational Schools ◽  
Work Culture ◽  
Research Results ◽  
Ex Post ◽  
Analysis Technique ◽  
Islamic Religion ◽  
Ex Post Facto ◽  
The Relationship

<p><strong>Abstract: </strong>This research aimed to know the relationship between the implementation of 5R work culture in the school, the perception of teacher’s personality competence, the understanding of Islamic religion, and the vocational characteristics of TKJ competence students in Islamic-based Vocational Schools. This study involved TKJ competence students in Islamic-based Vocational Schools using ex-post facto research design. Meanwhile, the analysis technique used was regression analysis. The research results showed that the implementation of 5R work culture, the perception of teacher’s personality competence, and the understanding of religion of TKJ competence students in the Islamic-based Vocational Schools with a predicate of fair or moderate.</p><strong>Abstrak:</strong> Tujuan penelitian ini adalah untuk mengetahui hubungan antara penerapan budaya kerja 5R di sekolah, persepsi tentang kompetensi kepribadian guru, pemahaman Agama Islam dengan karakter kejuruan siswa Kompetensi Keahlian TKJ di SMK berbasis Islam. Penelitian ini dilakukan pada siswa Kompetensi Keahlian TKJ di SMK berbasis Islam menggunakan rancangan penelitian <em>ex-post facto</em>, sedangkan teknik analisisnya menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa penerapan Budaya Kerja 5R, persepsi kompetensi kepribadian guru, dan pemahaman Agama siswa Kompetensi Keahlian TKJ di SMK berbasis Islam se-Kabupaten Malang secara simultan berkorelasi dengan variabel Karakter Kejuruan meskipun dengan predikat cukup atau sedang.<strong> </strong>

scholarly journals ASSESSING THE ACQUISITION OF INFORMATION QUESTIONS IN ENGLISH MADE BY THE ELEVENTH GRADE STUDENTS OF SMK SARASWATI DENPASAR IN ACADEMIC YEAR 2009/2010

2011 ◽  
Vol 1 (2) ◽  
pp. 158-169
Author(s):  
Dewa Gede Agung Gana Kumara
Keyword(s):  
Research Design ◽  
Research Question ◽  
Sampling Technique ◽  
Validity And Reliability ◽  
Good Communication ◽  
Ex Post ◽  
Good Ability ◽  
Ex Post Facto ◽  
Research Findings ◽  
Academic Year

This study was undertaken in order to assess the acquisition of information questions by the eleventh grade students of SMK Saraswati Denpasar in academic year 2009/2010. The undertaking of the study was motivated by the fact that information questions are the fundamental basis of good communication skills in English. This study was intended to answer the research question: To what extent is the acquisition of the eleventh grade students of SMK Saraswati Denpasar in constructing information question in English. This study made use of an ex-post facto research design. The population of the study was the eleventh grade students of accountancy department which consists of two classes with the total students of 79 altogether. They were considered to have homogeneous characteristic. In this study, only 40 students were determined as the objects by using quota random sampling technique with lottery system. The data obtained in the study which were in the form of raw scores showing the subjects’ acquisition of information questions of the eleventh grade students of SMK Saraswati Denpasar, were analyzed with norm reference measure with five standard values. It clearly showed that: (1) there are 5 subjects (12.5%) out of 40 subjects under study who got excellent ability in asking information questions in English, (2) there are 11 subjects (27.5%) out of 40 subjects under study who got good ability in asking information questions in English. (3) there are 13 subjects (32.5%) out of 40 subjects under study who got sufficient ability in asking information questions in English and (4) there are 11 subjects (27.5%) out of 40 subjects under study who got insufficient ability in asking information questions in English. In general these research findings revealed that the acquisition of information questions by the eleventh grade students of SMK Saraswati Denpasar is remarked as good, where the number of subjects who got insufficient acquisition in information questions were under 50% or half of the number of subjects understudy. The number of students who got insufficient acquisition in information questions is only 11 subjects or 27.5% out of 40 subjects understudy. The findings of the study have limited validity and reliability, because it made use of an ex-post facto research design. Therefore, the research findings should be carefully depended upon.

scholarly journals Customers’ Patronage, Earnings of Deposit Money Banks and Nigeria’s Shrinking Economy

2021 ◽  
Vol 28 (42) ◽  
pp. 163-185
Author(s):  
Oliver Ikechukwu Inyiama ◽  
Ethel Chinakpude Inyiama ◽  
Mary Ifeoma Okwo ◽  
Ernest Chike Nwoha
Keyword(s):  
Granger Causality ◽  
Granger Causality Test ◽  
Strong Relationship ◽  
Annual Reports ◽  
Regression Result ◽  
Causality Test ◽  
Ex Post ◽  
Simple Regression Model ◽  
Ex Post Facto ◽  
Simple Regression

Abstract This study investigates the extent to which customers’ patronage has affected, caused and associated with the earnings of deposit money banks in Nigeria in the present Covid-19 era. An ex-post-facto design was adopted leading to data sourced from annual reports and accounts of Deposit Money Banks in Nigeria. A simple regression model was applied in gauging the effect of Customers’ patronage on Profit before Tax, Granger Causality Test determined whether Profit before Tax was caused by Customers’ Patronage while Correlational Analysis confirmed the relationship between the focal variables. Simple regression result reveals that an increase in Total Deposit will significantly increase Profit Before Tax (87%) in the banking industry. Correlation analysis, which is the anchor tool, shows that Total Deposit has a strong relationship with Profit Before Tax of Deposit Money Banks in Nigeria. Lastly, Granger Causality Test reveals that Total Deposit Granger Causes Profit Before Tax in Deposit Money Banks in Nigeria. The findings imply that Total Deposit is a strong determinant of movements in the level of earnings of Deposit Money Banks in Nigeria. It was observed that a greater percentage of customers, even as the economy shrinks into recession after recession, prefer keeping their money with the bank as deposits expecting to earn interest on the investment. The study recommends that banks should strive, through enhanced packages, to mobilize deposits in order to enhance their earnings.

scholarly journals The Influence of Individual Caring and Organizational Trust on Organizational Commitment of Private LPTK Lecturers in Medan City

2020 ◽  
Vol 3 (3) ◽  
pp. 1537-1550
Author(s):  
Khairtati Purnama Nasution ◽  
Zainuddin Zainuddin ◽  
Arif Rahman
Keyword(s):  
Organizational Commitment ◽  
Research Design ◽  
Organizational Trust ◽  
Descriptive Analysis ◽  
Survey Method ◽  
Ex Post ◽  
Measurement Results ◽  
Ex Post Facto ◽  
Inferential Analysis ◽  
The City

This study aims to reveal the influence of individual caring and organizational trust on organizational commitment of private LPTK lecturers in Medan city. This research design is classified as ex post facto research which has a causal relationship using a quantitative approThis research was conducted at private LPTKs throughout the city of Medan. This study was planned for 6 months. The population of this research is all lecturers who work in LPTK in Medan City. Based on data from each LPTK in Medan City, it was found that an overall population of 489 lecturersach. This research design uses a survey method. The data obtained from the measurement results were analyzed descriptively and inferentially. The stages in data analysis to be carried out in this study are descriptive analysis and inferential analysis. The results reveal that: 1. there is a significant effect of individual Carring variance on organizational trust. 2. there is a significant effect of Organizational Trust on Organizational Commitment.

Sign in / Sign up

Export Citation Format

Share Document