Browsing by Author "Yahaya, Khadijat Adenola"

Now showing 1 - 8 of 8
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    Effect of Corporate Governance on the Performance of Oil and Gas Firms in Nigeria
    (Ilorin Journal of Administration and Development, 2018-06) Yahaya, Khadijat Adenola; Bukoye, Josephine Tolulope; Bamigbade, Dayo
    Inadequate financial disclosures by firms make it difficult for interested stakeholder(s) to monitor the performance of the firms. Corporate governance provides a mechanism for ensuring optimal financial information disclosure by firms. Consequently, this paper evaluates the effect of corporate governance on the performance of oil and gas firms in Nigeria. The study used a sample of six (6) oil and gas firms quoted on the Nigerian Stock Exchange (NSE) for a period of nine (9) years spanning from 2005 to 2013 using random sampling method. Panel regression technique was adopted in analyzing data collected. It was found that board size has positive effect on Profit After Tax (PAT), but negative effect on Return on Equity (ROE) and Return on Asset (ROA), firm size has positive effect on ROE, ROA and PAT, Audit committee (AUDCOM) has positive effect on ROE and ROA, but a negative effect on PAT. Ownership concentration has no significant effect on performance. It is concluded that corporate governance has significant effect on the performance of oil and gas firms in Nigeria. Thus, it is recommended that moderate board composition should be maintained, Audit committee chairman should be non-executive member, and ownership should not be concentrated in the hands of directors.
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    Environmental audit practices in small and medium scale enterprises in Nigeria.
    (Tennessee State University International Center for Business & Management Excellence, 2012) Osemene, Olubunmi Florence; Kasum, Abubakar Sadiq; Yahaya, Khadijat Adenola
    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 judgmental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion. The data was analyzed using descriptive statistics and analysis of variance. The results of the analyses revealed that: (1) some of the ten different SME categories in Nigeria are significantly influenced by existing environmental laws, (2) some of the activities of the SMEs have negative effects on human health and on the environment, (3) managements of SMEs are keen on implementing environmental audits that do not attract additional production cost and that facilitate quick access to funds from financial houses, and (4) generally, the extent of compliance of SMEs to the requirements of the existing environmental laws is poor.
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    Governance Transparency of Tax Revenue Performance in West Africa
    (Sumy State University, Ukraine, 2022) Salman, Ramat Titilayo; Sanni, Peter; Olaniyi, Taiwo Abdulazeez; Yahaya, Khadijat Adenola
    This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of governance and taxation revenue performance. The main purpose of the research is to examine the influence of management on tax revenue performance in West African countries. Specifically, the study aimed to investigate the impact of regulatory quality (political stability) and (voice and accountability) on tax revenue performance in West African countries; and to assess the effect of governance efficiency (the rule of law and control of corruption) on the performance of tax generation of West African countries. Secondary data were sourced from Governance indicators which cover 2005 to 2017. Regression analysis was employed to test the research hypotheses: regulatory quality does not significantly influence tax revenue performance in West African countries; and government efficiency does significantly affect tax revenue in West African countries. Sixteen West African countries were purposively chosen because of governance issues such as political instability and government ineffectiveness. The paper presents the results of an empirical analysis, which showed that regulatory quality, political stability and absence of violence, and voice and accountability have insignificant impacts (p-value > 5% level of significance) on tax revenue performance. Moreover, government effectiveness, the rule of law and control of corruption have positive and significant impacts (pvalue < 5% level of significance) on tax revenue performance in West African countries. The study concludes that governance affects tax revenue performance in West African Countries; thus, the study recommends, among others that government should come up with realistic policies that will increase public and civil service quality
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    HUMAN RESOURCE ACCOUNTING CONTRIBUTION TO THE PROFITABILITY OF NIGERIAN PUBLICLY TRADED CONGLOMERATE COMPANIES
    (Faculty of Economics, University of Kragujevac, 2022) Yahaya, Khadijat Adenola; Salman, Ramat Titilayo; Abdulsalam, Abubakar Kolapo; Adegbayibi, Adesanmi Timothy
    This study is aimed at evaluating the impact of human resource accounting for the profitability of Nigerian listed conglomerate companies. The secondary data used in the study were collected from the audited annual reports of the six conglomerate companies quoted on the Nigerian Stock Exchange in the period from the year 2010 to 2019. The panel regression technique was adapted for the purpose of the analysis of the collected data. The results show that the cost of staff training and staff development, changes in employees’ salaries and post-employment benefits have a positive significant impact on the profitability of the Nigerian conglomerate companies. The study then concludes that human resource accounting positively contributes to the profitability of Nigerian conglomerate companies and provides the recommendations reading that Nigerian companies should invest more in their employee training and development.
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    Impact of Accounting Information on Managerial Decision Making in manufacturing Sector
    (Faculty of Social Sciences, Usman Danfodiyo University, Sokoto, 2016-06) Yahaya, Khadijat Adenola; Osemene, Olubunmi florence; Salman, Ramat Titilayo
    Accounting information is an essential ingredient for understanding financial situation of the organization and the basis of making strategic decisions. This study examines the impact of accounting information on making effective managerial decisions in manufacturing organisations. The major source of data for this research is primary data obtained through administration of questionnaires. Regression Analysis and Karl Pearson’s correlation was used to analyses the collected data. The findings show that accounting information is an indispensable tool in decision making in today’s turbulent world. Based on the findings, it was recommended that manufacturing organizations should invest on accounting information system technology tools as it improves their efficiency, effectiveness and their overall performance.
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    Impact of activity based costing on firms’ performance and firms’ value creation function: The Nigerian experience
    (Faculty of Social Sciences, Delta State University, Abraka, Delta State, Nigeria, 2014) Fagbemi, Temitope Olamide; Yahaya, Khadijat Adenola; Abogun, Segun
    The advent of globalization and its attendant competitive pressures appear to imply that the more successful firms will be those that evolve strategic initiatives continually. Such strategic initiative is to reduce cost through the use of cost management techniques; and one of such technique is activity-based costing. This paper, examined the impact of the adoption and implementation of activity-based costing, as a contemporary cost management technique tool, on firms performance using Nigerian quoted companies. The study adopted a survey methodology. Data were collected from 38 manufacturing companies with offices located in Lagos State, Nigeria using a questionnaire. The data were analyzed using Kendall t-tab correlations and regression analysis. Results obtained suggest that the adoption of activity based costing significantly influence firnm's performance and that it has a significant positive relationship …
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    IMPACT OF IFRS ON THE FINANCIAL STATEMENTS FIGURES AND KEY FINANCIAL RATIOS OF NIGERIAN BANKS
    (Hailey College of Commerce, University of the Punjab, Lahore, Pakistan, 2015) Yahaya, Khadijat Adenola; Fagbemi, Temitope Olamide; Oyeniyi, K. K.; ONILE, O. O.; BABANSULAIMAN, A.
    International Financial Reporting Standards has become the new dominant set of accounting standards; however, the transition to the new was fairly disruptive for users of financial statements. Comparability and trend analyses was impaired as the differences between IFRS and local generally accepted accounting principles (GAAP) impact figures presented in financial statements and lead to variances in financial ratios computed under the two regimes. This study examines the impact of IFRS adoption in Nigeria on financial statement figures and key financial ratios of Nigeria Banks that adopted IFRS. The study likewise seeks to identify the sources of differences in financial reporting experienced by Banks due to the changes in the regime. A number of recommendations are provided based on the findings of this study. Those involved in the analysis of financial statements are advised to accord attention to the trend analysis when comparing pre-adoption data under NGAAP with postadoption data in IFRS. The comparison of financial ratios under both NGAAP and IFRS for the comparative year prior to IFRS adoption may be seen as a prudent first step prior to undertaking a trend analysis of a particular company. It may also be prudent to rely on cash flows to avoid the subjectivity inherent to accounting adjustments. Being aware of the higher volatility of accounting figures under IFRS and understanding the main categories of adjustments affecting accounting figures and ratios in IFRS may likewise be important.
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    Impact of International Financial Reporting Standards Adoption on the Quality of Financial Statement of Quoted Banks in Nigeria
    (Department of Marketing, Faculty of Management Sciences, University of Ilorin, Nigeria, 2015) Yahaya, Khadijat Adenola; Fagbemi, Temitope Olamide; Amoo, I. O.; Balogun, N. F.; Raheem, B. K.
    Accounting scholars, practitioners and regulators have been-carrying debates over measurement and disclosure issues in order to achieve internationally comparable and high quality financial statements. The global Generally Accepted Accounting Principles (GAAP) that is seeking to unijji accounting and financial reporting world is the International Financial Reporting Standards (IFRS). Accounting framework has been shaped by (IFRS) to provide for recognition. measurement, presentation and disclosure requirements relating to transactions and events that are reflected in the financial statements. The problems that prompted the conduct of this study are that the adoption of IF RS will lead to the change in most of our local laws to be in line with the new standards. The objective of this study is to assess the adoption of lFRS on report quality of financial statement in Nigeria Banks. Five (5) quoted banks on the Nigeria Stock Exchange market (NSE) were considered for period of 2007-20 I 4 and samples were drawn to that effect with the use of random technique. A dummy variable regression technique (ANOVZ4 Model) was used to analysed data. The study concluded that adoption of IFRS has significant influence on the quality report of financial statement. The study recommends that uniformity in accounting standards on a global scale will further enhance greater confidence of users on financial statements this will help them in comparing activities of rt nt in the their company with those situated outside the country. The issue of training is important in the adoption of IF RS. Adequate training is required by the accountants and professional members who are connected with the use oflFRS in effective adoption of the standards, adoption of1FRSwill also helps in minimizing fraud and irregularities.