The impact of budget participation on information manipulation via environmental uncertainty: A study of quoted companies in Nigeria

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dc.contributor.authorFagbemi, Temitope Olamide
dc.contributor.authorAjibolade, Solabomi O.
dc.contributor.authorAkinniyi, Opeyemi
dc.contributor.authorAbogun, Segun
dc.date.accessioned2020-05-22T23:23:54Z
dc.date.available2020-05-22T23:23:54Z
dc.date.issued2013
dc.description.abstractInformation 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.en_US
dc.identifier.citationFagbemi, T.O., Ajibolade, S.O., & Akinniyi, O., Abogun, S. (2013): The Impact of Budget Participation on Information Manipulation via Environmental Uncertainty: A Study of Quoted Companies in Nigeria. Advances in Management, 12 (1), 42 – 54. Published by Department of Business Administration, University of Ilorin.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3978
dc.language.isoenen_US
dc.publisherDepartment of Business Administration, Faculty of Management Sciences, University of Ilorin, Nigeriaen_US
dc.subjectEnvironmental uncertainty,en_US
dc.subjectDysfunctional behaviour,en_US
dc.subjectModerated Regression Analysisen_US
dc.subjectManipulation,en_US
dc.subjectBudgeting,en_US
dc.titleThe impact of budget participation on information manipulation via environmental uncertainty: A study of quoted companies in Nigeriaen_US
dc.typeArticleen_US

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