1,720,988 research outputs found
Corporate Governance Mechanisms and Tax Sheltering; Evidence from Quoted Tax Aggressive Firms in Nigeria
No full textThis study empirically examined the relationship between corporate governance mechanisms and tax sheltering of publicly traded tax aggressive companies in Nigeria. To determine the relationship between corporate governance mechanisms and tax sheltering, corporate governance mechanisms were measured with CEO share ownership, directors\u27 remuneration, board independence and board diligence, while tax sheltering was proxy using effective tax rate. The hypotheses formulated to guide the study and the statistical testing of the parameter estimates were worked out using the OLS regression model using STATA V.15. The ex post facto design was adopted and the data for the study was sourced from the published annual financial reports of all tax aggressive companies classified under ICT Sector, Health Care Sector and Oil & Gas Sector of the Nigerian Exchange Limited (NGL) covering from 2013-2021. The results indicate that corporate governance mechanisms having significant and positive association with tax sheltering of listed tax aggressive companies in the country. The study concludes that corporate governance mechanisms ensure tax sheltering for tax aggressive companies. The study however suggests that firms’ board should consider the percentage and proportion of CEO’s share ownership concentration, pay higher remuneration to the board members, increasing the number of independent directors in their board and also consider in composition of the board of directors, their level of expertness, expertise, intelligence and proficiency as these led to tax sheltering among the quoted firms in Nigeria
EFFECT OF COMMUNITY DEVELOPMENT AND WASTE MANAGEMENT DISCLOSURES ON LIQUIDITY OF FIRMS IN NIGERIA
Full text linkThis study empirically examined the impact of community development and waste management disclosure on corporate liquidity in Nigeria. The study’s independent variables include community development disclosure and waste management disclosure while the dependent variable is company liquidity which was proxy as cash ratio. Two hypotheses were formulated for this study. An ex post facto design was used and data for the study was sourced from the published annual financial reports of all 41 companies listed on the sectors of Nigerian Exchange Group (NGX) with the data covering the period of 2015-2021. Thus, the study found that disclosures on community development and waste management have a significant impact on the liquidity of firms in Nigeria at 5% level of significance. Based on this, the study concludes that disclosures on community development and waste management have positively improved the liquidity of companies over the years. In lieu of the study’s findings, it was recommended that companies should disclose more of this information in their annual reports, as the level of disclosure of environmental practices has a significant impact on companies' liquidity
EFFECT OF ENVIRONMENTAL REPORTING ON LIQUIDITY OF FIRMS IN NIGERIA
Full text linkThis study empirically examined the effect of environmental reporting on corporate liquidity in Nigeria. The study’s independent variables include employee health and safety disclosure, pollution control disclosure, and environmental remediation disclosure, which were used as proxies for the environmental reporting, while the dependent variable is company liquidity and was proxy as a current ratio. Three hypotheses were formulated for this study. An ex post facto design was used and the data for the study comes from the published annual financial reports of all 41 companies listed on the sectors of Nigerian Exchange Group ranging from Consumer Goods Sector, Oil & Gas Sector and Industrial Goods Sector, with the data covering the period of 2015-2021. However, the study found that employee health and safety disclosure, pollution control disclosure and environmental remediation disclosure have significant impact on companies’ liquidity proxy, as the current ratio at 1% significant level. On this basis, the study concludes that environmental reporting has positively improved companies’ liquidity over the years. In lieu of the study results, it was recommended that companies disclose more of this information in their annual reports, as the level of disclosure of environmental practices over the years has a significant impact on companies' liquidity
Impact of Corporate Diversification on Sustainability of Listed Health Care Firms in Nigeria
No full textThis study was carried out on impact of corporate diversification on the sustainability of healthcare companies in Nigeria. To determine the relationship between corporate diversification and organizational sustainability, corporate diversification was measured using geographic diversification (GEODIV), operational diversification (OPDIV), and product diversification (PRODIV), while sustainability, on the other hand, was measured using Kinder Lydenberg Domini (KLD) rating system on social-environmental performance. Ex post facto design was used and the data were collected from the annual reports and accounts of the listed healthcare companies in Nigeria for the period up to 2016-2020. The OLS model was used in the data analysis and the results of the study show that geographic diversification, operational diversification & product diversification have positive and a significant effect on corporate sustainability at a significant level of 1%. Therefore, the study concluded that corporate diversification ensures organizational sustainability in Nigeria. Hence, the study recommended that business organizations should engage in diversification (GEODIV, OPDIV & PRODIV) as this ensures organizational sustainability. Hence, proper management of diversification decisions is required, as over-diversification could lead to a deterioration in the company\u27s financial performance
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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