The Effects of Global Warmingontourism Development in Nigeria

It has been observed that our environments are changing daily because of the effect of global warming. Similarly the tourism industries are facing challenges as a result of Ozone Layer depletion. This has prompted the topic of this research which is “The effect of Global warming on Tourism Development”. In the course of this research, the researcher used primary and secondary methods to collect data. A total of 165 copies of questionnaires were distributed and only 160 were returned completely. Simple percentage was used in circulating the research questions. It was concluded that global warming has effect on tourism development. The study therefore, recommends that the introduction of aviation fuel tax throughout the world is preferable and also a shift from fossil fuel use to renewable energy sources. Keywords: Global warning, Tourism, Development, Impact

Corporate social responsibility performance and tax aggressiveness

This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and tax aggressiveness in Nigeria. A significant relationship was also found between firm size and tax aggressiveness, though with mixed positive and negative results. In addition, the results reveal a negative and significant relationship between firm performance and tax aggressiveness, and the extent of tax aggressiveness is reinforcing. It can be concluded that firms are more or less likely to engage in tax aggressiveness depending on their CSR standpoints and dimensions and other corporate characteristics. It is recommended that more attention should be given by tax administrations to understand conditions where tax aggressiveness is more likely and measures should be put in place to combat it

Corporate social responsibility performance and tax aggressiveness

This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and tax aggressiveness in Nigeria. A significant relationship was also found between firm size and tax aggressiveness, though with mixed positive and negative results. In addition, the results reveal a negative and significant relationship between firm performance and tax aggressiveness, and the extent of tax aggressiveness is reinforcing. It can be concluded that firms are more or less likely to engage in tax aggressiveness depending on their CSR standpoints and dimension and other corporate characteristics. It is recommended that more attention should be given by tax administrations to understand conditions where tax aggressiveness is more likely and measures should be put in place to combat it

Ownership Structure, Corruption, and Capital Investment: Evidence from Firms in Selected Sub-Saharan African Countries

The file attached to this record is the author's final peer reviewed version.In this study, we investigate the relationship between ownership structure, corruption, and capital investments in firms operating in a selected sample of Sub-Saharan Africa (SSA) countries. Using a sample of an unbalanced panel of firms over different time periods that ranged from 2003–2016, and estimating with the fixed effects technique, we find that foreign ownership and bribery payments have positive and negative effects, respectively, on the capital investment of firms. Furthermore, the marginal effects analysis reveals that the effects of ownership structure and bribery payments differ significantly across our selected sample of countries and across different firm sizes. Policy implications were deduced from the findings

Dividend Policy and Share Price Volatility: UK Evidence”,

Abstract The purpose of this paper is to examine the relationship between dividend policy and share price changes in the Nigerian stock market. A multiple regression analysis is used to explore the association between share price changes and both dividend yield and dividend payout ratio. Of the two measures of dividend policy, dividend yield showed a general negative impact on share price risk. The other measure of dividend policy, dividend payout ratio, showed negative influences in some years and positive influences on others though all were at lower significant levels. The study supports the fact that dividend policy is relevant in determining share price changes for a sample of firms listed in the Nigerian Stock Exchange. The challenge for managements/accountants is to generally improve the quality of the financial statements to avoid producing wrong information which could lead to wrong decisions by investors

Executive compensation and CSR reporting in Nigerian listed companies

The objective of the study is to examine the effect of executive compensation on corporate social responsibility reporting. The study adopts a survey research design to address the objective. A sample of 100 companies listed on the Nigeria Stock Exchange was randomly selected and these companies would have audited their financial statements specifically for the year 2014. The study employs the T-test and Ordinary Least Square (OLS) regression technique to analyse the data. The findings reveal a negatively significant relationship between executive compensation and Corporate Social Responsibility Reporting (CSRR). Following these results, the study concludes that corporate characteristics can determine the CSR reporting of companies. In this regard, the study recommends that there is the need for regulatory agencies to develop a CSR reporting framework that focuses considerably on utilizing corporate attributes