Malete Journal of Accounting and Finance
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EMPLOYEE OUTPUT OF SELECTED DEPOSIT MONEY BANKS IN OGUN STATE, NIGERIA: THE ROLE OF WORKPLACE HEALTH AND SAFETY
Full text linkEmployee output is a critical concern for both managers and academics. Despite various efforts to enhance output levels in deposit money banks in Nigeria, issues such as declining productivity, performance inefficiencies, increased absenteeism, and service variability continue to undermine employee output. While workplace health and safety has been studied in literature as it relates to various employee performance metrics, its specific impact on employee output, particularly in deposit money banks in Ogun State, Nigeria, remains underexplored. This study, therefore, examined the effect of workplace health and safety on employee output in selected deposit money banks in Ogun State, Nigeria. A survey research design was employed, following a quantitative and deductive approach. A total of 403 employees were sampled from three selected deposit money banks in Ogun State, Nigeria. Primary data were collected using a structured and validated questionnaire and analyzed using inferential statistics (regression analysis) at a 5% significance level. The findings revealed a statistically significant positive effect of workplace health and safety on employee output (β = 0.086, t = 3.217, p < 0.05) in the selected banks. The study concluded that deliberate investment in workplace health and safety enhances employee performance and serves as a strategic tool for boosting employee output. It is recommended that managers empower health, safety, and human resource departments through dedicated budgets, training programs, and clearly defined authority to routinely review, update, and enforce comprehensive workplace health and safety policies. Enhanced workplace health and safety leads to sustained employee output and supports long-term institutional growth
EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS
Full text linkEarnings management can cause delays in the timely presentation of financial reports, as management may wait for last-minute opportunities to manipulate earnings before closing their accounts. Therefore, this study examines the relationship between earnings management and the timeliness of financial reports for listed Nigerian financial services firms. This research adopts discretionary accruals (DA), real earnings management (REM), and cash flow management as common earnings management practices, while timeliness is proxied by audit report lag. An ex post facto research design was utilized. The population for this study consists of 43 firms, and a purposive sampling technique was employed to select 20 listed financial service firms. Data were obtained from secondary sources over a 10-year period, spanning 2014-2023. Findings revealed, among other things, that discretionary accruals and real earnings management have a significant negative and positive relationship with audit report lag, respectively. The study concludes that firm managers who engage in discretionary accruals are likely to improve the timeliness of their financial reports, whereas production-based real earnings management may ultimately lead to delays in publishing financial reports. Therefore, the study recommends that firm managers continue to adopt the discretionary accrual method to enhance the timeliness of their financial reports
URBANISATION, ENERGY CONSUMPTION, AND ENVIRONMENTAL DEGRADATION: A SYSTEM GMM AND PANEL CAUSALITY EVIDENCE FOR ASIAN TIGERS’ ECONOMIC GROWTH TRAJECTORY
Full text linkThe intricate nexus between environmental degradation, urban expansion, and economic performance has emerged as a focal point in contemporary environmental economics. This study investigates the complex relationships among CO₂ emissions, energy consumption, economic growth, and urbanisation in the four Asian Tigers, including Hong Kong, Singapore, South Korea, and Taiwan, over the period 1990 to 2022. An unbalanced panel dataset comprising 132 observations was constructed using annual data from the World Bank. Purposive sampling was employed to select these economies due to their advanced industrialisation, high urbanisation rates, and active climate policy engagement. The research design is quantitative and longitudinal in nature, incorporating both dynamic and static panel estimators. The System Generalized Method of Moments (System GMM) estimator was employed, complemented by instrumental variables (IV) regression and Dumitrescu-Hurlin panel Granger causality tests. The empirical results indicate that urbanisation exerts a statistically significant and positive impact on energy consumption and CO₂ emissions, while economic growth is identified as a key driver of environmental degradation in the region. Bidirectional causalities among the variables further underscore the interconnectedness of development and environmental externalities. The study concludes that environmental sustainability in the Asian Tigers is undermined by rapid urbanisation and economic expansion unless mitigated by structural shifts in energy use and urban planning. The paper recommends that governments in these economies strengthen green energy transitions, invest in public transportation, and enforce environmental standards in urban development projects. The findings offer policy-relevant insights for decoupling economic growth from carbon emissions, thereby contributing to the broader discourse on sustainable development in rapidly urbanising and industrialising economies
IMPACT OF GOVERNMENT REVENUE ON ECONOMIC GROWTH IN NIGERIA
Full text linkRevenue generated by government ought to reflect economic growth in any economy, unfortunately in Nigeria, there is insistent detach between huge revenue generation from both oil and non-oil which could not reflect sustainable economic development path. The study considered the impact of government revenue on economic growth in Nigeria Using an ex-post facto research strategy, this study looked at how public authority revenue affected economic growth in Nigeria. Information derived from secondary sources and published in the 2024 Statistical Bulletin by the Central Bank of Nigeria (CBN) covering the years 1981–2023. Government Revenue was used as an independent variable to represent both oil and non-oil revenue, while GDP was used as a dependent variable to represent economic growth. Preliminary analysis was carried out on the sourced data to ensure that the data are stationary and there is co-integration between the observed variables. The data was analyzed with the help of Fully Modified Ordinary Least Squares, Dynamic Ordinary Least Squares, DOLS and Canonical Cointegrating Regression. Meanwhile, Dynamic Ordinary Least Squares, (DOLS) was chosen because it produced the largest R-squared value among the three competing estimation methods. The outcome of the study showed that both oil and non-oil revenue impacted the economic growth in Nigeria. The study suggested that government should put to good use money derived from various sources such as to fund essential services, invest in infrastructures so as to impact economic growt
DEPOSIT MONEY BANKS’ SERVICES AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KWARA STATE, NIGERIA
Full text linkThe efficacy of SMEs in developing an economy cannot be undermined. However, this effect has been jeopardized with poor services extended by financial institutions. The efficiency of bank financing and associated services is commonly poor due to insufficient infrastructure, poor managerial capacity as well as unstable macro-economic environment. This study examined the performance of medium-sized and small businesses in the Kwara state of Nigeria with respect to the services rendered by commercial banks. In order to gather primary data for this study, 150 copies of the questionnaire were distributed. The investigation employed descriptive statistics and ordered logit regression to analyse the gathered data. The study\u27s findings showed that loans and advances, supervisory functions, and interest rates all of them were at the 5% significant level, with the exception of advising services, which had a negative impact on the performance of small and medium-sized enterprises in Kwara state. In conclusion, the services offered by deposit money banks have a big impact on the performance of small and medium-sized enterprises in Kwara State. Therefore, the research recommends that deposit money banks improve the loans they offer to small and medium-sized enterprises, which will improve their performance in Kwara State
INFLUENCE OF TAX REVENUE ON SELECTED ECONOMIC PERFORMANCE INDICATORS IN TANZANIA
Full text linkThis study assessed influence of tax revenue on selected economic performance indicators in Tanzania, explicitly focused on inflation, unemployment and Nominal Gross Domestic Product. It employed a quantitative descriptive design where secondary data was used. Time series data for a period covering 2010 to 2022 was gathered from the Tanzania Revenue Authority (TRA), Bank of Tanzania (BOT), the National Bureau of Statistics (NBS), IMF and World Bank data bases. Data was analyzed quantitatively through descriptive statistics and linear regression model. Study findings revealed a strong positive and significant relationship of tax revenue and country’s GDP where R2= 0.9972 and increase in 1 unit of tax revenue collected led to increase in 0.67 unit of GDP. Further findings revealed a significant positive relationship between tax revenue and inflation where R2 =0.9762 and increase in 1 unit of tax revenue collected led to increase in 0.61 unit of inflation. It was revealed that tax revenue and unemployment have negative but statistically significant relationship (R² = 0.9835; p = 0.0000) where increase in 1 unit of tax revenue collected led to 0.5unit decrease in unemployment. This study recommends to the government of Tanzania to design and institute best and feasible mechanisms such as digital transformation through its tax revenue authority to ensure efficacy of collections and stimulate positive multiplier effect on economic performance indicators which accelerate country’s economic growth and employment generation. It is further recommended that, Investment in socio-economic services such as generation of cheap power, subsidization of key economic sectors including agriculture, technical education and infrastructure development will greatly suppress both production and transaction costs that ultimately suppress cost-push inflation from taxation
IMPACT OF MANAGERIAL ABILITY ON FIRM PERFORMANCE AND RISK-TAKING: EVIDENCE FROM THE GERMAN INSURANCE SECTOR USING A THREE-STAGE EFFICIENCY FRAMEWORK
Full text linkManagerial ability is increasingly acknowledged as a critical determinant of firm performance, particularly in highly regulated and risk-intensive sectors such as insurance. This study examines the estimation of managerial ability within the German insurance industry through a comprehensive three-stage framework that integrates Data Envelopment Analysis (DEA), regression analysis, and residual-based evaluation. The panel dataset, spanning 2014 to 2023, isolates managerial ability by identifying deviations from predicted technical efficiency levels. Adopting a quantitative, explanatory research design, the study analyzes a balanced panel of 1,200 firm-year observations drawn from licensed German insurance firms over the period 2014–2023, selected using purposive sampling based on data availability and reporting consistency. The empirical results reveal substantial heterogeneity in both managerial competence and operational efficiency across firms, with firm size and market share emerging as significant positive contributors to efficiency. Specifically, second-stage regression results show that firm size (0.112, p < 0.001) and market share (0.067, p = 0.004) significantly enhance technical efficiency, while managerial ability exhibits a statistically significant positive effect on firm performance. The study identifies a robust and statistically significant positive association between managerial ability and firm performance, as proxied by return on equity (ROE), with Generalized Additive Model (GAM) estimates indicating a positive non-linear effect of managerial ability on ROE (s(MA) = 0.12, p = 0.002). The study concludes by recommending greater integration of managerial ability metrics into governance and supervisory frameworks, alongside targeted managerial development initiatives to sustain long-term performance improvements
BUSINESS RISK CONTROL PRACTICES AND ENTREPRENEURIAL EDUCATION AMONG SELECTED STUDENTS IN LAGOS STATE OWNED TERTIARY INSTITUTIONS
Full text linkEntrepreneurial education is core strategic development of any emerging nation whose aim is creating value addition environs for her people. Therefore, this study examines the relationship between business risk control practices and entrepreneurial education among students in selected Lagos State–owned tertiary institutions. The study adopted a structured questionnaire, with data collected from 267 respondents. The study employed a cross-sectional survey design cum double sampling comprised of purposive and convenience. The research utilised quantitative methods to gather evidence from selected final-year students in the Lagos State owned Tertiary Institutions. The data analytical techniques employed were descriptive and inferential statistics, which comprised of simple frequency percentages, Friedman Rank-Order Test, and simple regression techniques. Findings from the study confirmed the rank-order analysis of business risk control practices, entrepreneurial education, and a nexus between business risk control practices and entrepreneurial education. While the study showcased the rank-order of the individual metrics for business risk control practices and entrepreneurial education, a positive relationship was established between business risk control practices and entrepreneurial education, with R2 of 51.1 percent and p-value of 0.000. The study recommended that educational stakeholders in tertiary institutions make sure their students have the necessary understanding of risk management tools to support them in their varied enterprises. Additionally, higher education institutions should incorporate a variety of business risk control practices into their entrepreneurship curricula to encourage students\u27 entrepreneurial attitudes, intentions, and behaviours. Higher education institutions ought to have companies that may act as incubators for their students while they pursue business development
WOMEN LEADERSHIP, REGIONAL GOVERNMENT INFORMATION SYSTEM AND LOCAL GOVERNMENT FINANCIAL PERFORMANCE IN WAKATOBI REGENCY, INDONESIA
Full text linkThis study aims to determine the effect of Women\u27s Leadership (X1), Local Government Information System (SIPD) (X2), and Local Wisdom (Z) as moderating factors on regional financial management performance (Y). Using purposive sampling technique, this study collected data from 102 respondents, which were then analyzed using Partial Least Squares (PLS) method. The results showed that Women\u27s Leadership (X1) and Local Government Information System (SIPD) (X2) significantly affect local government financial performance (Y). However, the interaction between Local Wisdom (Z) and SIPD (X2) does not have a significant effect on local financial performance (Y). In contrast, the interaction between Local Wisdom (Z) and Women\u27s Leadership (X1) showed a significant influence on local government financial performance (Y). Thus, these findings highlight the importance of women\u27s leadership and the moderating influence of local wisdom in the context of local financial management. Local governments should pay attention to the importance of women\u27s leadership in improving local financial management performance, as well as consider local wisdom as a factor that can strengthen the influence of leadership on financial performance