Oyindamola Olusegun Ekundayo

Federal University, Dutsin-Ma | FUD · Department of Accounting

This study investigated the extent to which corporate tax planning influences financial performance of listed consumer goods firms in Nigeria. A sample of ten consumer goods firms listed on the Nigeria Exchange Group were studied for the period 2010 to 2019. Secondary data used was gathered from published financial reports. The descriptive and corr...

Does non-financial information have any financial value? There is a debate on whether reporting non-financial information such as reporting the social and environmental impact of the activities of a corporation is relevant information for decision by users of the information, which can affect the value of the corporation. Using the Ohlson (1995) mo...

This study aimed to investigate the effects of corporate social responsibility on the financial performance of industrial goods companies listed in the Nigeria Stock Exchange from 2009 to 2018, using descriptive research design. Purposive sampling technique was applied on the study population of 14 industrial goods firms to determine the sample siz...

There is a debate on whether reporting non-financial information such as reporting the social and environmental impact of the activities of a corporation is relevant information for decision making by users of the information, which can affect the value of the corporation. This study explores the effect disclosing social and environmental informati...

This paper assesses the incidence of intellectual capital disclosure (consisting of human, structural and relational disclosures) around the world. Intellectual capital disclosure has in recent years gained importance as there has been a rapidly growing realization of its importance as a whole in the financial statements of organisations. The paper...

In the digital age, especially the advent of the Internet, companies now have complimentary media or outright substitute media for passing information to stakeholders, thus giving stakeholders better access to information and providing equity of access to information. Annual reports and other financial reports are now posted on companies' websites...

The study investigated the impact of tax payers' awareness and penalties on tax compliance amongst small and medium enterprises in Katsina State, Nigeria using a survey research design. The data obtained from questionnaire were analyzed using the Ordinary Least Square regression method. The results showed that tax awareness and tax penalty both had...

The concept of disclosure in the financial statements of an organization is pivotal to the existence of the firm. This study investigates the effect of board characteristics on corporate social responsibility (CSR) disclosure of listed consumer goods firms on the Nigerian Stock Exchange, using a sample of ten (10) consumer goods firms. The study co...

The concept of disclosure in the financial statements of an organization is pivotal to the existence of the firm. This study investigates the effect of board characteristics on corporate social responsibility (CSR) disclosure of listed consumer goods firms on the Nigerian Stock Exchange, using a sample of ten (10) consumer goods firms. The study co...

This study exam in d the impact of Liquidity Management on the Value of listed consumer goods firms in Nigeria. The stu adopted ex-post facto research design. The population of the study is Twenty-One Consumer goods firms listed on the Nigerian Stock Exchange of which thirteen (I 3) were sampled using purposive sampling technique from 2009 to 2018....

This paper examined firms’ attributes impact on the fluctuation of share prices of listed deposit money banks in Nigeria. Ex-post facto research design was employed, and 13 deposit money banks firms were selected out of 15 from 2006-2016. Descriptive statistics were presented, and correlation analysis was conducted to understand the degree of relat...

The paper analyzes the mediating effect of profitability on the relationship between firm structural characteristics and value listed agriculture companies in Nigerian. The sample size consists of six agriculture companies for a period of 12 years (2008-2018). Base on the data, the analysis was done through Partial Least Square (PLS) analysis with...

This study aimed at ascertaining those corporate governance variables that determine the audit fees of listed pharmaceutical firms in Nigeria for a 6-year period from 2012 to 2017. The study adopts ex-post facto and Panel research design and secondary data are obtained from the annual audited accounts of the sample of seven (7) out of the populatio...

In the business world, stakeholders are subject to several risks on investment including losing their venture. The existence of a healthy corporate structure is vital to the pursuit of the going concern objective of firms. This study investigates determinants of listed Deposit Money Banks' (DMBs) survival in Nigeria. The sixteen listed DMBs in Nige...

The determination of audit fees is, as well, a matter and of concern to the auditor who is required by law to be independent in the conduct of his audit work as well as charge a fee that will not be too high, threatening his independence, or too low to cover the risk and cost of the audit assignment. Thus, this study seeks to ascertain those audit...

This study aimed at investigating the relationship between audit client characteristics and audit fees of listed pharmaceutical firms in Nigeria for a 6-year period from 2012 to 2017. The study adopted a historical research design and secondary data were obtained from the sample size of seven out of the population of eleven listed pharmaceutical fi...

This study examined the impact of corporate governance on capital structure of listed pharmaceutical firms in Nigeria. The study adopted ex post facto research design. The population of the study is the eleven Pharmaceutical Firms listed in Nigeria of which eight (8) were sampled using purposive sampling technique. Panel data collected from sampled...

In developing economies, the existence of a healthy corporate structure is vital to the pursuit of long-term economic objective of sustainable economic growth.

Humans are the most critical assets in any organization. These assets are usually expenscd instead of capitalized in firm's financial statement. This study determines the effect of human resource accounting (HRA) on the profitability of listed Deposit Money Banks (DMBs) in Nigeria. The study employed judgmental sampling technique and sampled five (...

Purpose The purpose of this study is to examine regulatory sanctions from an emerging economy perspective and analyzing the impact of regulators imposed monetary sanctions on banks’ performance. Design/methodology/approach The study adopted correlational research design to examine the effect of regulatory penalties on the performance of deposit...

The study examines the modeling effect of the independence auditors on financial reporting quality of the listed deposit money banks (DMBs) in Nigeria. The data were collected from the Annual Reports of the sampled size. The hypotheses were tested using multiple regression technique. At the end of the study, the study revealed that there is a posit...

This study investigates relationship between corporate sustainability initiatives on employee and financial performance. The study adopted a GMM statistical model using a 6-year panel data from 253 companies in Malaysia. Findings from the study reveal the effect of corporate sustainability initiatives on employee and financial performance. Specific...

Share-investing is risk-prone and investors seek those financial measures that have significant impact on share price.

This paper examines the impact of leverage on the share prices of listed deposit money banks in Nigeria Stock Exchange. The study is guided by the Efficient Market Hypothesis/Random Walk theory. The study uses panel data of 15 firms in the banking sector over {he period 2006-2015. Share price was proxied by the average yearly share prices of select...

Existing studies have shown that the extent of Banks' proprietorship structure has a great impact on Bank's performance and dividend policy in particular.

The Basel Accords are some of the most influential and misinterpreted covenants in modern global finance. The debates on whether Basel capital regulations influence various banks' behaviors continue to attract research interest among academics and policymakers. In assessing the influence of Basel II on banks' profitability in Nigeria, empirical res...

There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This study aimed at using a disclosure index tailored to assess...