1,720,961 research outputs found
TAXATION AND ECONOMIC DEVELOPMENT IN NIGERIA
Get PDFIneffective tax system can impact negatively on economic development. Therefore, this study investigated the influence of taxation on the economic development in Nigeria. The study adopted time series research method. The data used were obtained from secondary sources, which covered a period from 2015 to 2022. Using regression analysis, the study found that company income tax (CITX) and value added tax (VATX) positively and insignificantly influence real gross domestic product, however, the influence of education tax (EDTX) is negligible. Results also revealed that the influence of CITX on poverty index is negligible, while VATX and EDTX have negative and positive insignificant influence on poverty index respectively. Besides, findings revealed that CITX negatively and insignificantly influences life expectancy. While VATX positively and significantly influences life expectancy, the influence of EDTX is positive and insignificant. Moreover, results showed that CITX positively and insignificantly influences balance of trade, whereas the influence of VATX and EDTX is negative and insignificant. Furthermore, findings showed that company income tax positively and insignificantly influences unemployment rate. While VATX negatively and significantly influences unemployment rate, the influence of EDTX is negative and insignificant. It can be concluded that CITX, VATX and EDTX have tendency to improve some indicators of economic development, while they will likely impair other indicators. Therefore, it is recommended for government to ensure that revenue generated from taxation is judiciously expended on projects that will contribute positively to economic development
CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF LISTED CEMENT MANUFACTURING COMPANIES IN NIGERIA
Get PDFThe relevance of corporate social responsibility in corporate performance needs continuousreassessment for the validity or otherwise of the previous related studies. This informed the currentstudy to empirically examine whether corporate social responsibility (CSR) has effect on financialperformance of listed cement manufacturing companies in Nigeria. The study is based on ex-postfacto research design using secondary data. The study population consisted of three cementmanufacturing companies quoted on Nigerian Exchange Group. However, two of the threecompanies formed sample size based on data availability, while data for the study were extractedfrom the audited annual reports of the sampled cement companies. The data obtained wereanalyzed with the use of descriptive statistics, correlation, and regression method, and it wasstatistically observed that corporate social responsibility has a positive, but negligible effect onreturn on asset. It was also observed that the effect of corporate social responsibility on earningsper share is positive and substantial. It can be summarized that good corporate responsibility willpossibly improve the financial performance of a firm. It is therefore recommended thatorganizations should engage in different philanthropic activities to continue to enjoy peaceful coexistencewith the members of the host community. Moreover, it is expected of every corporateentity to have effective control measures in place to cushion the negative effect of its activities onthe operating environment. This will, however, impact positively on the firm’s performanc
AUDIT COMMITTEE CHARACTERISTICS AND EARNINGS MANAGEMENT AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA
Get PDFUnethical financial reporting practice may be linked to audit committee characteristics; hence this study investigated the impact of audit committee characteristics on earnings management among listed deposit money banks in Nigeria. The study adopted an ex-post facto research design, with the population comprising twenty-four (24) deposit money banks listed on the Nigerian Exchange Group as of December 31, 2022. However, nine banks were selected for the study based on data availability. Data from audited annual reports of the sampled banks spanning from 2015 to 2022 were used for analysis. The data underwent relevant preliminary tests before beinganalyzed using a Robust Fixed Effect Regression Model. Empirical findings revealed that audit committee independence (ACIA) and audit committee financial expertise (ACFA) have substantial positive and negative impact on earnings management (EMA) respectively, while the impact of audit committee size (ACSA) was observed to be positive and insignificant. It is concluded that audit committee size (ACSA) and audit committee independence (ACIA) are not likely to reduce earnings management practice (EMA), whereas possession of adequate financial expertise by members of audit committee will possibly reduce cases of aggressive earnings management. Hence, it is advised to prioritize financial expertise when selecting members for audit committees, as this is expected to help mitigate and decrease earnings management practice
Do Financial Risks affect Financial Performance of Listed Insurance Firms in Nigeria?
Get PDFThe study assessed the effect of financial risks on the financial performance of listed insurance firms in Nigeria. The population of this study consists of all listed insurance firms in Nigeria. However, ten (10) insurance firms were selected as sample. The selection of these insurance firms was done using judgmental sampling technique. Data for the study were extracted from their annual reports covering 10 years, from 2015 to 2021. Panel data method was employed for analysis using E-view 10.0. Results revealed that only liquidity risk (LDR) has negative and significant effect on financial performance, while the effect of credit risk and leverage risk is insignificant among the sampled insurance firms. It is concluded that liquidity risk tends to significantly impair the financial performance, if not properly monitored and mitigated. Following this, the study recommends that the sampled insurance firms should continually develop and implement risk management policies and strategies that will help reduce their risk profile in order to improve their financial performance
ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE
Get PDFTaxpayers’ compliance plays a critical role in tax revenue generation. The study examined how perceived ease of use moderates the effect of electronic taxation on tax compliance among small and medium scale enterprises in Kogi State. Population of the study comprised the owners of all registered small and medium scale enterprises (SMEs) in Kogi State, out of which forty (40) SMEs owners were selected to form sample size using accidental/convenient sampling method. The data were collected through structured questionnaires administered on the selected SMEs owners. Using multiple regression analysis, at 5% level of significance, the study found that the effect of electronic tax registration on tax compliance is negatively negligible and insignificant. Meanwhile, it was established that the effect of electronic tax filing and electronic tax payment on tax compliance is positive and significant to some extent. Moreover, it was observed that perceived ease of use does not significantly moderate the effect of electronic tax registration, electronic tax filing and electronic tax payment on tax compliance among the sampled SMEs. It is concluded that electronic tax registration does not significantly affect tax compliance, whereas electronic tax filing and electronic tax payment have positive and significant effect on tax compliance. Therefore, it is recommended that tax authorities should create more awareness about the electronic tax services available and educate taxpayers on the benefits of e-tax system
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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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