Articles | Bayero International Journal of Accounting Research

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Research Article DOI: 10.67894/bijar.2019.4fenedxt

Board Characteristics and Financial Performance of Listed Financial Institutions in Nigeria

Hussaini Shuaibu^*, Nasiru Yunusa, Hauwa Audu Galadima

The study investigates the relationship between board characteristics which include board size, board independence, board members’ qualifications, board commitment and firms’ performance. To accomplish the said objective, this study used data extracted from the annual reports of 48 listed financial institutions from 2013 to 2017. The study quantitative as firm performance is measured using return ...

Jun, 2019 pp. 93-114 11 views 2 downloads

12

Research Article DOI: 10.67894/bijar.2017.bvdmekrt

Corporate Governance and Market Value of Firms in the Nigerian Chemical and Paints Industry

Ibrahim Magaji Barde^*, Ibrahim Hamidu

This study examines the relationship between corporate governance and market value of firms in Nigerian chemical and paints industry. A sample of six companies was used for the period of 2004 to 2012. The study uses board composition as corporate governance attribute while market price of shares was used to proxy market value of equity. Using correlation and multiple regression analysis, the resul...

Dec, 2017 pp. 106-117 7 views 2 downloads

13

Research Article DOI: 10.67894/bijar.2019.46wcgcx0

Non-Executive Directors’ Attributes and Earnings Management of Listed Oil and Gas Marketing Firms: Evidence from Nigeria

Idris Ibrahim^*

Non-Executive Directors (NEDs) are considered to be efficient in enhancing corporate governance and business prosperity of companies. Despite many studies on the effect of board attributes on earnings management yet, few studies explored the net effect of non-executive directors’ attributes on earnings management. Thus, objective of the paper was to investigate the effect of non-executive director...

Jun, 2019 pp. 115-140 10 views 3 downloads

14

Research Article DOI: 10.67894/bijar.2017.wmmgglrv

Corporate Governance and Earnings Quality of Listed Deposit Money Banks in Nigeria

Bashir Ali Sulaiman^*

This study examines the impact of corporate governance and earnings quality of listed deposit money banks in Nigeria for the period 2012-2016. A Sample of 5banks out of 15listed deposit money banks in Nigeria on the floor of the Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled listed deposit money banks in Nigeria. ...

Dec, 2017 pp. 118-137 5 views

15

Research Article DOI: 10.67894/bijar.2019.hddhfkz6

Effect of Environmental Accounting on Financial Performance of Quoted Oil and Gas Companies in Nigeria

Abdulrahman Bala Sani^*, A. Almustapha Aliyu, Taophic Olarewaju Bakare

Globalization has helped connect societies and their environmental fates more closely than ever before. Individuals are now stressing the importance of the natural environment. Environmentally responsible activities from operating companies to the host communities reduce hostility and disruption of operations. Therefore, this study examines the relationship between environmental accounting and fin...

Jun, 2019 pp. 141-156 9 views 2 downloads

16

Research Article DOI: 10.67894/bijar.2019.ma9eomrm

Institutional Monitoring, Foreign Directors and the Cost of Debt: Evidence from Listed Companies in Nigeria

Armaya’u Alhaji Sani^*, Ishaq Alhaji Samaila

This paper examines the relationship between institutional investors and the cost of debt of listed companies in Nigeria. The paper also explores the moderating effect of foreign directors on the relationship between institutional shareholders and the associated cost of debt. Based on the data of 220 firm-year observations of manufacturing companies, the study finds that institutional shareholders...

Jun, 2019 pp. 157-168 8 views 2 downloads

17

Research Article DOI: 10.67894/bijar.2019.dt9107mp

Exploring the Applicability of Forensic Accounting in Improving the Quality of the Financial Statements of Listed Deposit Money Banks in Nigeria

Ibrahim Yakasai Aminu^*, Bashir Tijjani, Aliyu Sulaiman Kantudu

This paper explored the applicability of forensic accounting in improving the quality of the financial statements of listed Deposit Money Banks in Nigeria. A survey was conducted through the administration of a questionnaire to a sample of 230 respondents which was composed of some members of the staff of the listed DMBs, the Big-4 Audit firms, the Nigeria Deposit Insurance Corporation (NDIC), the...

Jun, 2019 pp. 169-191 7 views 2 downloads

18

Research Article DOI: 10.67894/bijar.2019.radmr5h9

Firms’ Financial Performance and Compliance with the Provisions of BOFIA by Listed Deposit Money Banks in Nigeria

Maimuna Adamu Salihu^*, Aliyu Sulaiman Kantudu

This study examines the impact of firms’ financial performance on the level of compliance with the provisions of BOFIA by listed deposit money banks (DMB) in Nigeria. The population of the study constitute all the fifteen (15) listed deposit money banks in Nigeria out of which a sample of thirteen (13) banks was drawn. Secondary data were generated from the annual reports and accounts of the sampl...

Jun, 2019 pp. 192-204 8 views 2 downloads

19

Research Article DOI: 10.67894/bijar.2019.oz3qf3iu

The Impact of Firms’ Liquidity on Capital Structure: Evidence from Listed Conglomerates in Nigeria

Rabiu Saminu Jibril^*

Extant literature revealed evidence of inconsistent outcome on the relationship between liquidity and capital structure across different economies. In order to check for settled empirical outcome which enables optimal level of gearing that ensures stable liquidity, this study examines the impact of liquidity on the capital structure of listed conglomerates firms in Nigeria using ex-post facto rese...

Jun, 2019 pp. 205-216 8 views 1 downloads

20

Research Article DOI: 10.67894/bijar.2019.illspyc6

Effect of Audit Committee Attributes on the Disclosure of Related Party Transactions

Zaharaddeen Salisu Maigoshi^*

The objective of the study is to investigate the relationship between audit committee attributes and related party transaction (RPT) disclosures. Sample firms are collected from all companies listed on Bursa Malaysia with sufficient related party transactions from 2009-2015. The findings reveal that audit committee size and audit committee expertise have a positive and significant relationship wit...

Jun, 2019 pp. 217-231 8 views