Browsing by Author "Olubunmi Florence, Osemene"
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Item An Assessment of Environmental and Financial Accounting Issues in the Operations of Oil and Gas Industry in Nigeria(Faculty of Management and Social Sciences, Ibrahim Badamasi Babangida University, Lapai, Niger State, 2009) Asaolu, T.O.; Olubunmi Florence, OsemeneThis study is an assessment of vital environmental accounting parameters such as the degree of environmental degradation, depletion pollution among others which influence economic development and management of the environment where oil and gas industries operate in Nigeria was undertaken with a view to determining the economic losses incurred by the country through environmental degradation occasioned by oil spillage, pollution, as flaring, drainage to the ecosystem and recommend appropriate strategies that would enhance best management practices in the industry...Item An Assessment of the Effect of Capital and Recurrent Expenditure on Economic Growth in Nigeria(Faculty of Management Sciences, University of Ilorin, Ilorin, 2015) Olubunmi Florence, Osemene; Kazeem, HS; Akano, A.IGovernment oftentimes uses expenditure to control the economy. The study assesses the effect of government expenditure on economic growth of Nigeria over a period of thirty two years, that is, 1981-2013. Total capital expenditure and total recurrent expenditure were used as proxy for government expenditure while economic growth was proxied by gross domestic product. The data used for analysis were obtained from the Central Bank of Nigeria (CBN) statistical bulletin...Item A Comparative Analysis of Asset Management Decision in Government-Controlled and Privately-Owned Organisations in Nigeria(Department of Business Administration, University of Ilorin, Ilorin, Nigeria, 2006) Olubunmi Florence, OsemeneThis paper examines asset management policies in selected public and private organisations in Oyo State Nigeria. The management of the physical assets in these organisations were examined to ascertain whether they are run with same degree of efficiency. The methodology adopted is the student t-test statistics which was used to test the stated hypotheses and to evaluate management's performance on asset maintenance and asset replacement decisions in these organisations. Furthermore, a model showing the relationship between asset maintenance and asset replacement was formulated and subjected to a multiple regression analysis in order to estimate the coefficients and test of significance a the probability level of 0.05...Item Costing Techniques and Decision Making among Manufacturing Firms in Kwara State(Department of Accounting and Management, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna, 2018) Ezekiel, Aiyenijo Adigbole; Olubunmi Florence, Osemene; Anietie, Charles Dikki; Segun, AbogunThe contemporary manufacturing environment is shaped by the improvement in technology resulting in the situation of manufacture of multiple products by firms and the attendance increase in manufacturing overhead costs. The traditional costing techniques cannot cope with the increase in overheads resulting in the provision of incomplete information. Thus, manufacturing firms have to employ sophisticated costing techniques to generate complete information. Hence, the objectives of this study were to: establish the influence of contemporary costing techniques on the provision of information for decision making; and examine the effect of technology growth on the provision of product related information for managerial decision making...Item Creative Accounting and Bank Performance - Evidence from Nigerian Banking Sector(College of Management and Social Science, Fountain University, Osogbo, 2014) Olubunmi Florence, Osemene; Muritala, Taiwo A.; Adewale, Adiat A.The study empirically examines the impact of creative accounting on firm performance in Nigeria using econometric analysis method on annual data of seven financial institutions over the period of 2006-2011. The results from Levin, Chin Chun unit root test shows that the all the variables were non-stationary at level. The results from the panel least square shows that non-performing loan is positively related to return on equity and dividend pay-out while gearing ratio and net income before tax is negatively related to both return on equity and dividend pay-out. ..Item Determinants of Foreign Direct Investment and Its Causal Effect on Economic Growth in Nigeria(KCA Journal of Business Management, 2017) Olubunmi Florence, Osemene; Kolawole, Kayode David; Olanpeleke, Ibukun DanielForeign direct investment (FDI) is an important tool for the growth of any economy as it is more stable than several forms of capital flows. The consensus is that it provides the much needed requirement for economic development and growth. However, evidences in Nigeria have shown FDI crowding out domestic firms and possible contraction of the economy thereby affecting industries and employment. Hence, this study primarily examined the determinants of FDI and its causal effect on the economic growth of Nigeria...Item Directors Heterogeneity and Financial Performance of Listed Deposit Money Banks in Nigeria(Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, 2017) Olubunmi Florence, Osemene; Abogun, S.; Olaoti, Y.I.; Ahmed, S.The study investigated directors' heterogeneity and its impact on banks financial performance over a period of seven years (2008-2014), Secondary data were collected from the annual financial statements of banks and were analysed with the ordinary least square regression technique. The result showed that board nationals have a negative significance on return on equity, board gender composition have a positive significance on return on equity, board ethnicity have a positive impact on return on equity, and board size have no significance on return on equity while bank size have negative significance impact on return on equity. The study concluded that directors' heterogeniety has significant impact on banks performance.Item Dynamics of Money Supply and Inflation in Nigeria(Faculty of Management Sciences, Benue State University, Makurdi, 2016) Olubunmi Florence, Osemene; Adekunle, Ahmed; Gbadebo, AdedejiThis paper provided quantitative analysis of the dynamics of money supply, deficit financing and inflation in Nigeria. Using secondary data, the findings of the bounds test reveal that the estimated equation and the series are co-integrated. The ARDL results suggested a long run positive relationship exists between deficit financing and inflation, and long run positive relationship exists between money supply and inflation, and show a significant relationship in the short...Item Effect of Enterprise Risk on Financial Performance of National Microfinance Banks in Nigeria(Faculty of Management Siences, University of Maiduguri, Borno State, Nigeria, 2016) Fagbemi, Temitope Olamide; Olubunmi Florence, OsemeneMicrofinance banks' (MFBs) operation has been contributing its quota to the economic development of Nigeria. Nevertheless, onward revocation of 224 MFBs licensed by Central Bank of Nigeria (CBN) and eventual closure of 103 MFBs by Nigerian Deposit Insurance Corporation (NDIC) in 2010, and another 83 MFBs in 2014 put to question the practice of enterprise risk management by MFBs in the country...Item Effect of Tax Administration on Revenue Generation in Kwara State, Nigeria(Department of Accounting, Faculty of Management Sciences, University of Ilorin, 2016) Olubunmi Florence, OsemeneThe importance of tax administration cannot be overemphasised because it contributes immensely to the growth and development of any nation through revenue generation. However, the role of taxation in promoting the Nigerian economic activity and growth is not felt primarily because of its poor administration and involuntary compliance with tax laws. Lack of efficient data processing system has also adversely impacted on government tax system. Hence, this study seeks to examine the effectiveness of tax administration on revenue generation in Kwara State...Item Effectiveness of Audit Committee and Financial Performance of Deposit Money Banks in Nigeria(Department of Accounting & Finance and Business Administration, Fountain University, Osogbo, 2020) Olubunmi Florence, OsemeneAudit committee has been adjudged to be an instrument of good corporate governance which influences financial reporting process for better performance. This study empirically examined how the effectiveness of an audit committee impacts financial performance of deposit money banks in Nigeria. Using return on equity (ROE) as measure of financial performance, independence, financial expertise and frequency of meetings were identified as possibly having effects on financial performance. Correlation and ordinary least squares (OLS) regression, were used to estimate the relationship between audit committee characteristics and financial performance...Item Effects of Environmental Accounting on the Performance of Quoted Manufacturing Companies in Nigeria(Nkumba University, 2016) Olubunmi Florence, Osemene; Gbadeyan, RA; Oyelakun, O.The objective of this study is to examine the relationship between environmental accounting and the performance of quoted manufacturing companies in Nigeria. Data were collected from 36 companies in the country and analysed using descriptive and simple regression techniques. The findings show that environmental accounting does not significantly affect return on capital employed and asset turnover but has significant effect on net profit and earnings per share...Item Effects of Environmental Accounting Practices and Sustainable Development on the Performance of Nigerian Listed Manufacturing Companies(Clarion University, Pennsylvania, 2016) Olubunmi Florence, Osemene; Kolawole, David K.; Oyelakun, OluwagbengaThis study provides an insight into the effect of accounting for the environment and companies' attitude towards the sustainability of the environment. The objective of this study is to examine the relevance of environmental accounting practices to sustainable development and performance of listed manufacturing companies in Nigeria. Data was collected from annual reports and accounts of thirty-six randomly selected quoted companies in Nigeria. The data were analysed using panel data regression analysis. Results revealed that there is significant positive relationship between sustainable development and return on equity (ROE) and return on assets (ROA); a significant positive relationship between environmental accounting and return on equity (ROE)...Item An Empirical Analysis of Asset Replacement Decisions and Maintenance Culture in some Government Organizations Located in Ogbomoso and Ilorin Metropolis as Case Study(Government of Andhrapradesh Transport Department, 2011) Olubunmi Florence, OsemeneThe degree of indifference believed to be exhibited by management of most government organizations towards maintenance and replacement of some government assets put in their care is assuming an alarming proportion that it has become a thing of concern. Hence this study, evaluates the attitude of some management of public organizations towards maintenance and replacement decision of assets in their establishment,by measuring the perceptions of workers in these organizations on this issue, via the instrumentality of questionnaire. Questionnaires were randomly distributed to one hundred respondents to seek their views in this regard...Item Environmental Audit Practices in Small and Medium Scale Enterprises in Nigeria(International Center for Business and Management Excellence, 2012-12) Olubunmi Florence, Osemene; Kasum, A.S.; Yahaya, K.A.The study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgemental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion...Item An Evaluation of the Effects of Environmental Accounting Factors on the Life of the Inhabitants of the Oil Producing Communities in Nigeria(Faculty of Management and Soial Sciences, Ibrahim Badamasi Babangida University, Lapai, Niger State, 2009) Olubunmi Florence, Osemene; Olaoye, Joshua AdeyemiThe study evaluates some identified environmental accounting factors inherent in the operations of oil companies in Nigeria with a view to determining effects of these factors on the life of the inhabitants of the oil producing communities. Primary and secondary data are used for the Study through oral interview approach, questionnaire administration and from relevant official books...Item Government Expenditure and Poverty Reduction in Nigeria(Faculty of Business and Social Sciences, University of Ilorin, 2005) Olubunmi Florence, OsemeneNigeria's poverty profile is daunting, Normally, poverty, level is expected to decrease in the presence of well-articulated government expenditure. Ironically, the Nigerian situation defies this simple logic. This study therefore evaluates the relationship between poverty reduction and government expenditure with the aid of a formulated model, which was also employed to determined and predict the annual average amount of fund needed to be spent by government to cause poverty to reduce drastically...Item Impact of Accounting Information on Managerial Decision Making in Nigerian Manufacturing Sector(Faculty of Social Sciences, Usmanu Danfodiyo University, Sokoto, 2016-12) Yahaya, Kadijat Adenola; Olubunmi Florence, Osemene; Salman, Ramat TitiAccounting information is on essential ingredient for understanding financial situation of the organisation and the basis of making strategic decisions. The study examines the impact of accounting information on making effective managerial decision in manufacturing organisations. The major source of data for this research is primary data obtained through administration of questionnaires...Item Impact of Corporate Social Responsibility Practices on the Performance of Mobile Telecommunications Companies in Nigeria(Department of Accounting, Faculty of Management Sciences, University of Ilorin, 2017) Olubunmi Florence, Osemene; Fagbemi, Temitope OlamideCorporate social responsibility (CSR) in developed countries is a strategy meant to assist businesses to bridge the gap between the need to realize financial objectives and the socio-environmental effects of their activities on the host communities. However, CSR programmes conducted by Nigerian companies are often not integrated into the organizations’ operations but rather merely taken as philanthropic gestures. Hence, this study examined the impact of CSR practices on the performance of mobile telecommunication companies (MTCs) in Nigeria. The study employed primary data obtained through questionnaire administration and secondary data obtained from the annual reports of the selected MTCs in Nigeria. Descriptive statistics and panel least square regression analysis were used to achieve the objectives of the study. Results of the regression analysis revealed that there is positive relationship between educational related CSR and CSR activities embarked upon by MTCs in Nigeria. The study concluded that CSR is a significant determinant of return on capital employed by MTCs in Nigeria. It is therefore recommended that MTCs in Nigeria should intensify efforts on financing education so as to enhance the performance of their organizations.Item Impact of Credit Management on Non-Performing Loans in Nigerian Commercial Banks(KCA Journal of Business Management, 2019) Kolawole, kayode David; Olubunmi Florence, Osemene; Ijaiya, M. AdeniyiBanks occupy vital position in every economy Nevertheless, there exists corporate governance failure in banks that results largely from customers sophistication and non-performing loans. The study examined credit management and non-performing loans of commercial banks in Nigeria. Ordered probit regression was used test the impact of bank specific control measures on non-performing loans in Nigerian commercial banks and vector auto-regressive model was employed to examine the impact of macro-economic variables on non-performing loans in Nigerian commercial banks...