Browsing by Author "Salman Ramat Titilayo"

Now showing 1 - 10 of 10
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    Impact of financial statements information on market share price of listed insurance firms in Nigeria
    (Department of Accounting, Federal University Dutsin-Ma, 2024-12) Salman Ramat Titilayo; Abogun Segun; Lambo Isaac Adebukola; Yunus Abdulrasheed Bolaji; Sanni Peter Ade
    In emerging economies, there is an issue of relevant information for investors’ decision. Therefore, this study is carried out to determine the value relevance of financial statements information on Market Share Price of Nigerian listed insurance firms as at 31st December, 2022. Positivism methodology was adopted and as such, ex-post facto design was employed. Consequently, secondary data was used for this research work, obtained from the published annual reports and accounts of the selected insurance firms. The Panel data regression was used to analyze the data. The study found that both dividend per share and solvency margin ratio have positive and significant impact on market price per share (p-value > 5% level of significance). On the other hand, book value per share and earnings per share were found to have insignificant impact on market price per share (p-value > 5% level of significance). The study concludes that dividend per share and solvency margin ratio influenced market price per share of the selected companies in Nigeria and thus recommends that listed insurance companies should do more towards generating adequate profit that will enable payment of dividend to investors and to pay insurers their probable claims whenever the need arises.
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    Intellectual Capital and Financial Performance of Listed Oil & Gas Companies in Nigeria
    (Nicolaus Copernicus University, 2024) Salman Ramat Titilayo; Abdulsalam-Gambari Aisha
    Intellectual capital is a driving force of performance of many organizations worldwide. This study examines intellectual capital and the corresponding performance of listed oil and gas companies in Nigeria. The specific objectives are to: (i) examine the influence of Human Capital Efficiency (HCE) on financial performance (Price Earning) (PE) among oil and gas companies in Nigeria; (ii) evaluate the influence of Structural Capital Efficiency (SCE) on Price Earning (PE) among oil and gas companies in Nigeria; and (iii) assess the influence of Capital Employed Efficiency (CEE) on Price Earning (PE) among oil and gas companies in Nigeria. This study used a longitudinal research design, and annual reports of sampled twelve oil and gas firms for five years (2018–2022) were collected for analysis. A panel regression was used to analyze the obtained data. The result revealed that Capital Employed Efficiency (CEE) has a positive and significant influence on financial performance of listed sampled oil and gas companies in Nigeria. Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) do not have any influence on financial performance of the sampled listed oil and gas firms. The study concluded that intellectual capital and financial performance of oil and gas firms in Nigeria are interrelated. Thereby, it is recommended that oil and gas firms should invest more in physical asset (CEE), as it has capacity in enhancing the financial performances of the sampled firms.
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    Intellectual capital and financial performance of non-financial firms in Nigeria. International Journal of Innovative Research in Accounting and Sustainability
    (Department of Accounting, Adekunle Ajasin University, Akungba-Akoko, 2024-06) Salman Ramat Titilayo; Oyebanji David
    Intellectual Capital (IC) is one of the intangible assets which are frequently associated with performance. The aim of the study is to empirically evaluate the effect of intellectual capital and its components on financial performance of non-financial firms listed on the NGX. The financial performance was measured by return on asset (ROA), while Value Added Intellectual Coefficient (VAIC) was used as a quantifiable measure to assess the IC and its components. Data were sourced from 20 selected audited annual reports of listed firms on the Nigerian Exchange Group (NGX) over the period 2016-2021. Data gathered were analyzed with descriptive statistics, correlation analysis, and regression analysis. The result of the analysis shows that all the three components of IC did not have a significant effect on ROA. This could be as a result of the global economic crisis (COVID 19 pandemic) which had a negative financial impact between 2019 and 2021 on all sectors of the economy, listed non-financial firms inclusive. The study concludes that intellectual capital of the selected companies did not drive their performance. Therefore, the study recommends that selected companies should strive to invest more on their physical capital in order to enhance their performance.
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    Intellectual capital and market performance of Nigerian companies.
    (Nicolaus Copernicus University, 2023) Salman Ramat Titilayo; Abogun, S
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    Intellectual capital disclosure of Nigerian companies: An empirical analysis.
    (Universita Diponegoro, 2023) Salman Ramat Titilayo
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    Moderation role of funding on management control system and performance of public universities
    (CRSC Pakistan, 2023) Bakare, T.; Nurudeen, A. O; Salman Ramat Titilayo
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    Quantitative information disclosure and corporate financial performance: Evidence from Listed manufacturing firms in Nigeria
    (Amity Business School, 2019) Salman Ramat Titilayo; Subair, M. L; Abdullahi, T. A; Azeez, Y. O; Agboola, O. S
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    Taxation and corporate investment: A comparative analysis of Nigeria and Ghana
    (by Department of Accounting and Finance, Fountain University, Osogbo, Osun State, 2018) Olaniyi T. A; Adekoge O. T; Salman Ramat Titilayo
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    Volatility contents of exchange rate and profitability of deposit money banks in Nigeria
    (Department of Accounting, Adekunle Ajasin University, Akungba-Akoko, 2021-06) Yahaya K. A; Salman Ramat Titilayo; Olayinka O. T