1,720,955 research outputs found
Ownership Structure and Audit Fees among Listed Financial Service Firms in Nigeria
No full textThis study aims at examining the effect of ownership structure on audit fees among listed financial service firms in Nigeria. In realizing the objectives of the study, the study adopts correlational research design using ordinary least square regression as a tool of analysis. The study used secondary data extracted from the published financial statements of the sampled firms for the period (2007 to 2020). The population of the study consists of 53 listed financial service firms in Nigeria. The dependent variable of the study is audit fees while managerial and institutional ownership were used as independent variables of the study. The findings suggest a significant positive association between institutional ownership and audit fee. Conversely, the findings do not propose any association of managerial ownership with the audit fee. The empirical finding of the study reveals that the explanatory powers of institutional ownership shows a positive significant effect on the predictive factor (audit fees) among listed financial service firms in Nigeria. This study provides useful insights into the importance of ownership role in enhancing the effectiveness of external auditing among listed financial service firms in Nigeria. The study provides evidence that, the monitoring role of institutional ownership has significant effect on audit fees. Also, firm size as a control variable of the study has positive and significant effect on audit fees. The findings of this study may prove helpful to regulators and investors to have insight into the nature of ownership structure in the Nigerian listed financial service firms as an important factor to determine the quality of financial reporting and cost of audit. Based on the findings of this study, it is therefore recommended among others that, Nigerian Security and Exchange Commission should support and encourage institutional investment among Nigerian listed financial firms. In essence this will improve their monitoring roles, ensure the selection of a reputable external audit firm, and have better financial reporting process
DO AUDIT COMMITTEE AND BOARD ATTRIBUTES INFLUENCE ENVIRONMENTAL DISCLOSURE: AN EMPIRICAL INVESTIGATION OF LISTED FIRMS IN NIGERIA
No full textAbstract Corporate environmental practices have faced intense stakeholder scrutiny due to severe ecological concerns affecting local communities and global stakeholders. Using correlational design, this study investigates how audit committee and board of directors’ attributes impact on environmental disclosure among the Nigerian listed firms. A dataset of 95 listed Nigerian companies across diverse sectors was analyzed using regression analysis for the period of 2012-2022. Fixed effect regression results indicates that audit committee independence and board of directors’ nationality positively influence the environmental disclosure of the Nigerian listed firms. On the contrary, frequency of audit committee meetings has significant negative effect on environmental disclosure. This study’s outcome offer valuable insight for Nigerian regulatory bodies and policymakers to inform environmental reporting guidelines alongside financial reporting in annual reports. The study recommends among others that regulators such as Security and Exchange Commission should encourage firms in considering appointing expert foreign nationals to their board as evidenced that their presence can significantly impact environmental information disclosure, leveraging their diverse expertise and experience to enhance management’s handling of environmental issues
Ownership Structure and Environmental Disclosure among Nigerian Listed Firms
Full text linkThe study investigated the effect of ownership settings on Nigerian listed firms’ environmental disclosure for the period 2012 – 2022. The predicting variables includes managerial ownership, foreign ownership, government ownership, and institutional ownership. A correlational approach was adopted to explore the variables’ natural relationships. Published annual reports of 95 Nigerian listed firms were used as a source of secondary data. The extent of environmental disclosure by the sampled firms was measured using the Global Reporting Index (GRI). Panel regression analysis revealed that foreign, government and institutional ownership have a significantly positive effect on environmental disclosure among Nigerian listed firms. Although, the findings did not yield conclusive evidence on a link between managerial ownership and environmental disclosure among the companies. The results of this study are crucial for regulatory authorities, stakeholders and policymakers, as it pinpoint the most effective strategies for firms to address environmental disclosure challenges and highlight key factors that drive and enhance environmental transparency. As a result, the study recommended that the industry regulators should work together with government in revitalizing the nation’s economy which in turn encourage more investment from foreign investors. Additionally, management should prioritize and encourage government and institutional holding in the Nigerian listed firms as there monitoring characteristics can enhance firm\u27s environmental disclosure practices
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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