Gusau International Journal of Management and Social Sciences
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    109 research outputs found

    Does Audit Committee Characteristics Drive Financial Performance? A Case of Nigerian Service Firms

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    This study was carried out to assess whether audit committee characteristics drive financial performance of publicly quoted service firms in Nigeria. Audit committee characteristic was measured using audit committee size and independence, financial performance by return on equity and earnings per share, while control variable is natural logarithm of total assets. Data were obtained from the annual reports and accounts of sixteen (16) publicly quoted service firms during the period 2012-2019. Multivariate estimation technique was employed in the analysis of data and findings indicated that audit committee characteristics significantly and positively affect financial performance. Moreover, while financial performance measure of return on equity negatively affects the size of firm, earnings per share do not. In view of the findings, it is recommended that the audit committee members should be empowered to be more independent in order to ensure significant audit that can propel financial performance; this would enhance financial performance of publicly quoted companies

    Effect of Entrepreneurial Education, Entrepreneurial Guidance and Counseling on Entrepreneurial Intentions among Students of Federal College of Education (Technical) Gusau

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    Plethora of studies asserted that women have a lower level of entrepreneurial intentions as compared to men. The study explores the effect of entrepreneurial education on entrepreneurial intentions among students of Federal College of Education (Technical) Gusau Zamfara State based on the theoretical assertions of the theory of planned behaviour. This quantitative study employed cross-sectional research design to obtain data. The study population comprising the total number of students in Federal College of Education (Technical) Gusau is 4726. The sample size of 356 was derived using Krejcie and Morgan Sampling Table. To decrease sampling error, the sample size was doubled to 712. A self-administered questionnaire was used to solicit information from the respondents using a stratified random sampling technique. Data were analysed using Statistical Software for Social Sciences (SPSS) version 24 for preliminary analysis while structural equation model (Smart-PLS 3.8) was employed to compute the hypothesized relationships. Entrepreneurial education, guidance, and counselling were shown to have significant impact on entrepreneurial intentions. As a result, students at all levels of education may reactivate their entrepreneurial skills through strong and articulated entrepreneurial instruction, guidance, and counselling services, preparing them mentally for a business endeavour before they leave school. The study recommended that: a well-articulated entrepreneurial education, guidance and counseling should offer more than self-employment that will contribute to national development. Government should create enlightenment and exposure of students to entrepreneurial programmes to increase startups and enabling environment that fosters entrepreneurship development

    Overall Value Relevance of Timeliness of Accounting Information in the Listed Insurance Firms in Nigeria: An Application of Crammer Z Test

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    The study examined the value relevance of timeliness of accounting information in the listed insurance firms in Nigeria for the period between 2011 and 2019. The study utilized correlation research design, the data was obtained from the published annual financial reports of listed insurance firms in Nigeria and cash craft stock broker website. The population of the study included all the 29 listed insurance firms as at 31st December, 2016. The sample size was sixteen (16) listed insurance firms in Nigeria; five firms were used for firms that release their information late and eleven firms for firms that release their information timely. Two multiple panel regression models were maintained for the purpose of analysis; one model for firms that release their information timely and another model for firms that release their information late. For firms that release their information timely, the GLS results showed that accounting information releases timely is value relevant as well as for firms that release their information lately. However, the one released timely is more value relevant. The study therefore recommends that investors (existing and potential) in the listed insurance firms in Nigeria should use both timely and lately release accounting information for investment purposes, but timely release information should be given preference over lately release one. Regulatory bodies such as SEC, NFRC and NAICOM should intensify efforts in ensuring that listed insurance firms release their information timely

    Effect of Compensation and Organizational Justice on the Academic Staff Performance of F.C.E. Zaria

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    The success or failure of any college of education is determined by its ability to train and develop its staff into a productive, competent, and skilled worker capable of and willing to work toward these objectives. The study examined the effect of compensation and performance organizational justice on the performance of academic staff of FCE Zaria. A total of 234 academic staff participated in the research. A survey design was used and data were collected by using the instruments adapted from past studies. The study employed Partial Least Square Structural Equation Modeling (PLS[1]SEM) using SMART PLS 3 software. The results of the structural model showed that compensation and organizational justice have a significant positive effect on academic staff performance in FCE Zaria. The study, therefore, recommended social intervention fairness and justice should be exercise in organizational dealings

    Federal Character Principle and Productivity: A Survey of Federal Civil Service in Nigeria

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    The study examined the effects of federal character principle on labour productivity in Nigeria's federal civil service. The foundation of Nigeria's quest for socioeconomic growth is the federal civil service. The target population consists of 217 civil servants purposively selected from federal ministries, parastatals and agencies in FCT. Structured questionnaire was designed and administered to the 217 respondents. The data was presented in simple percentages, frequency tables, pie charts, and the hypothesis was tested using chi-square statistics. From the analysis, it was revealed that the application of federal character principle on recruitment has a negative effect on productivity, most especially in federal ministries. The study further recommends that Nigerian civil service should imbibe the prescripts of Max Weber bureaucratic theory as regarding recruitment and global best practices that place preference on recruitment based on merit, technical competency and qualification in order to enhance productivity

    Impact of Firm-Level Determinants on Timeliness of Financial Reports among Listed Non-Financial Firms in Nigeria

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    The study presents empirical findings on the effect of audit firm type and leverage on timeliness of financial report of listed firms in Nigeria. The study formulated two hypotheses, while Panel regression analysis was used as an estimation technique to analyze the data extracted from the annual reports and accounts of the sixty listed companies in Nigeria for the period 2009 to 2019. The study found out that audit firm size and leverage have significant positive relationship with timeliness of financial report with coefficients of 0.12 and 0.11 respectively. It is therefore recommended that that the Big4 audit firms in Nigeria should maintain their reputation by putting measures to ensure quality audit report are readily available on time to stakeholders. In addition, board of directors should scrutinize debt financing and utilization of borrowed funds by the management in order to reduce the level of leverage of their respective firms, this is because an increase in leverage would increase timeliness of financial report of quoted firms in Nigeria

    Estimating the Cost of Improving Households' Resilience to Floods through the Construction of a Dam in Some Parts of Jigawa State, Nigeria

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    Climate change and/or climate variability has heightened the frequency and re-occurrence of climate related disasters, particularly floods in the past two decades globally. In line with achieving disaster resilience and sustainable development, particularly the eradication of flood risks in urban areas and in line with recommendations in the literature on the need to combine both structural and non-structural measures to help reduce people’s vulnerability, improve adaptation to and mitigate against climate-linked disasters like flooding. This paper seeks to estimate the costs and benefits of improving households’ resilience to floods through the construction of a dam for flood mitigation, as well as for promoting agricultural activities and improved welfare (income) of households living in high-risk flood areas in Jigawa State. Using secondary data combined with cross-sectional data collected through questionnaires from 251 households (flood victims of 2016) and well-structured interviews (involving government institutions and community elders). This paper used contingent valuation technique (benefit-cost analysis) for the estimation. The study found the proposed dam project to be feasible when used for the production of rice or wheat in the selected study area. The study therefore, recommends the need for disaster risk management authorities to improve on post-flood risk assessment and data collection to aid future planning for improved flood resilient projects

    Domestic Competitiveness of the Nigerian Manufacturing Sector: Implications for African Free Trade Area

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    The manufacturing sector is well known to be one of the major growth engines in all economies hence the decision to evaluate the competitiveness of the sector as Africa launches the largest free trade area since the creation of the World Trade Organization.; Africa Continental Free Trade Area (AfCFTA).The aim of this paper is to determine the internal competitiveness of the manufacturing sector vis a vis other sectors in Nigeria as well as the sub-sectors driving competitiveness in the sector in order to consolidate on the strong drivers while strengthening the weaker sub-sectors to be able to benefit optimally from the gains of the AfCFTA. Employing time series data sourced from the World Development Indicators and the Central Bank of Nigeria statistical bulletins on growth of GDP per capita (proxied for competitiveness), the share of manufacturing, service and agriculture in GDP, an ARDL specification was estimated. The findings show that the manufacturing sector in Nigeria is very uncompetitive. The paper therefore recommends a thorough overhaul of the structures that drive competitiveness in the manufacturing sector

    The Role of Cooperative Societies in Poverty Alleviation among Crop Farmers in Benue State, Nigeria

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    Poverty has remained endemic among small scale farmers in rural areas of most developing societies including Nigeria. The failure of government designed alleviation strategies to bring the desired succour to the suffering rural populace has presented cooperative societies as a strong and viable channel for rural and agricultural transformation. It is against this backdrop that the study investigated the role of cooperatives in reducing poverty among crop farmers in Benue State. The study specifically assessed some roles of cooperatives in poverty reduction as well as challenges militating against cooperatives. This paper utilized secondary data obtained from textbooks, research reports, journals and internet sources. The collective Action theory was used to guide the study. The paper revealed the roles of cooperative societies in poverty alleviation among crop farmers to include but not limited to providing credit at low interest rate, providing goods and services at low cost, expunging the exploitation of the middlemen, protecting the rights of the less privileged, protecting the rights of producers and consumers; and sensitizing and educating members of cooperatives. Challenges identified as hampering these roles include low education and illiteracy of members, low capital base, high interest rates, lack of access to farmland; poor management style, small membership and lack of adequate government support which affects the management of cooperatives. The paper concluded that cooperative societies have impacted crop farmers in Benue State positively, although much is desired to be done. In the light of the above it was recommended that farmers should be timely provided with farm inputs and services; adequate awareness campaign should be created to ensure that farmers join cooperative societies

    Relationship between Government Expenditure on Security and Exportation in Nigeria

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    This research work examined the impact of Government expenditure on security and export in Nigeria for the period 1986-2020. In a bid to actualize the main objective of the study, data were collected from secondary sources such as 2020 editions of CBN statistical Bulletin and National Bureau of statistics. The model of this study was built based on Keynesian National income model and data were analyzed using the Vector Autoregresssive Technique. The result of the study showed that one lagged period of export (ln(EPT(-1)) has a direct and significant effect on export performance in Nigeria. The result further established that two lagged period of government expenditure on emergency care (ln(GSE(-1)) has no significant, but positive effect on export performance. The result proved that one lagged period of government expenditure on Amnesty (ln(GSA(-1)) has no significant, but positive effect on export performance. The finding also show that one lagged period of government expenditure on Ammunitions (ln(GSM(-1)) is positive and statistically significant on export performance. The study recommends that governments should introduce policies that will promote exports through effective spending on security and infrastructural development; while firms should be encouraged to spend more on fixed capital which include properties, plants, and equipment


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    Gusau International Journal of Management and Social Sciences
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