Browsing by Author "Orilonise, M.A."

Now showing 1 - 3 of 3
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    Corporate governance and earnings persistence of listed firms in Nigeria
    (Faculty of Administrative and Economic Sciences of the Francisco de Paula Santander, University of Ocana, 2024) Abogun, Segun; Dauda, I.; Kasum, A.S.; Orilonise, M.A.
    Information about the performance of firms is very important to investors for making investment decision. However, investors of firms in developing economies particularly in Nigeria are faced with the problem of access to relevant and reliable information. In view of this, this study examines the effect corporate governance has on earnings persistence of Nigerian listed firms. This research employed the explanatory research design. It generated sampling frame for companies that are listed in 2002 and continues to be listed up to 2021, the entire 51 companies were used, using census sampling technique. Secondary data was employed for this study, extracted from the companies’ audited annual reports. The data obtained were analyzed using dynamic panel regression model. Findings from this study show that: (i) previous year earnings significantly influence current year earnings. (ii) Corporate governance has significant negative influence on the earnings of Nigeria listed firms. (iii) Current year earnings are significantly influenced by the interaction between corporate governance and the past year’s earnings. The study recommends the need for Nigeria listed firms to focus on improving their governance structures through appointing independent directors to the board, establishing effective internal control systems, and ensuring that executive compensation is aligned with long-term performance
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    Determinants of Sustainable Value-Added Tax Revenue Generation in Nigeria
    (Danubius University of Galati, 2026) Adigbole, E.A.; Sopekan, A.S.; Olaniyi, T.A.; Abogun, Segun; Orilonise, M.A.
    This study examined the determinants of sustainable Value-Added Tax (VAT) revenue in Nigeria, specifically, it focused on determining the effects of VAT policy gaps, VAT system simplicity, VATcompliance, and VAT fairness perceptions on sustainable VAT revenue performance in Nigeria. Prior Work: While extant literature acknowledges VAT’s fiscal importance and challenges like complexity and tax gaps, integrated empirical research on how these factors influence VAT revenue sustainability in Nigeria remains lacking. Approach: Using a cross-sectional survey, primary data were collected from 384 VATable entities, tax officials, and experts. Partial Least Square - Structural Equation Modelling (PLS-SEM) was employed for analysis. Results: All four constructs—policy gap, simplicity, compliance, and fairness perception show a significant positive effect on sustainable VAT revenue. Implications: Tax authorities must adopt integrated reforms that close policy gaps via efficient data systems, simplify compliance, and foster fairness perceptions to enhance voluntary compliance and long-term VAT revenue sustainability. Value: This study uniquely moves beyond revenue collection to empirically modelling of the drivers of sustainable VAT revenue generation, thus offering a holistic framework linking VAT policy, administration, and taxpayer perceptions for developing economies.
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    EARNINGS MANAGEMENT IN EMERGING ECONOMY: WHAT IS THE MITIGATING ROLE OF ADOPTING IFRS?
    (Department of Accounting Sciences & Actuarial Sciences and Quantitative Method, Pontifical Catholic University of Sao Paulo, 2025) Abogun, Segun; Abdullahi, N.; Salman, R.T.; Orilonise, M.A.
    Earnings management, a global concern with detrimental impacts on firms and stakeholders, has prompted extensive academic inquiry. This study investigates the influence of corporate governance mechanisms and the adoption of International Financial Reporting Standards (IFRS) on earnings management among Nigerian manufacturing firms. Using a balanced panel of 668 firm-year observations from 52 listed companies between 2007 and 2022, the research employs fixed and random effects models alongside Two Sample t-tests. The findings indicate significant differences in earnings management pre- and post-IFRS adoption, with independent board size and audit committee composition significantly affecting earnings management. The study concludes that IFRS adoption and corporate governance mechanisms play crucial roles in moderating earnings management.