Browsing by Author "Akinniyi, Opeyemi"
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Item The impact of budget participation on information manipulation via environmental uncertainty: A study of quoted companies in Nigeria(Department of Business Administration, Faculty of Management Sciences, University of Ilorin, Nigeria, 2013) Fagbemi, Temitope Olamide; Ajibolade, Solabomi O.; Akinniyi, Opeyemi; Abogun, SegunInformation manipulation such as pulling profits from the subsequent year into the current year has been suggested as being dysfunctional for organisations. Hence, this analysis, which examines the moderating effect of environmental uncertainty on the relationship between budgetary participation and information manipulation in quoted companies in Nigeria, was based on survey of managers in companies listed on Nigerian Stock Exchange. The result shows that there is a significant and positive relationship between budgetary participation and information manipulation (r = 0.59), budgetary participation and environmental uncertainty (r = .61). It was also discovered that perceived environmental uncertainty has a significant moderating effect (R2 = 0.029, F = 14.302, Sig. F = .000) on the relationship between information manipulation and budgetary participation. The study recommends the involvement of managers in budget setting.