Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Management
Diversification Strategy and Financial Performance of Insurance Firms: Evidence from Iran

Seyed Amirhossein Shojaei

Volume 10, Issue 12 , December 2023, , Pages 997-1021

https://doi.org/10.5281/zenodo.10656766

Abstract
  This paper investigates the impact of diversification strategy on firm performance. The paper looks into three dimensions of diversification strategy in terms of staff, product and geographical presence, using return on asset (ROA) and return on equity (ROE) to proxy for financial performance. Using ...  Read More

Accounting
Effect of CEO Characteristics and Financial Performance of Listed Consumer Goods Firms in Nigeria

Mohammed Bukar Kauji; Shehu Hassan Usman; Saidu Adamu

Volume 10, Issue 12 , December 2023, , Pages 1058-1079

https://doi.org/10.5281/zenodo.10663252

Abstract
  The study examines the effect of chief executive officers (CEO) Characteristics on the financial performance of listed fast moving consumer goods firms in Nigeria from 2013 to 2022. The study used a sample size of thirteen (13). The dependent variable was measured by ROA and ROE. The study engaged a ...  Read More

Accounting
Cost Structure and Financial Performance of Quoted Industrial Goods Manufacturing Companies in Nigeria

Niyi Solomon Awotomilusi; Ogungbade Oluyinka Isaiah; Igbekoyi Olusola Esther; Adesuyi Temitayo Yomi

Volume 9, Issue 11 , November 2022, , Pages 749-763

https://doi.org/10.5281/zenodo.7444168

Abstract
  Cost structure has considerably been a topical issue in the Manufacturing sector as it affects financial performance of the manufacturing companies and has not received reasonable attention in the accounting literature. The various components of cost structure were carefully assessed as independent variables ...  Read More

Intellectual Capital, Corporate Financial Performance and Social Responsibility

Azizollah Moradi

Volume 7, Issue 5 , May 2020, , Pages 267-277

Abstract
  The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted ...  Read More

Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria

Joshua Samuel Gambo; Nyor Terzungwe; Okpanachi Joshua; Samuel Eniola Agbi

Volume 6, Issue 11 , November 2019, , Pages 780-794

Abstract
  Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results. This study examined the effect of board independence, expertise and foreign board ...  Read More

The Nexus between Environmental Cost and Financial Performance: A Trend Analysis Approach

Sanyaolu Oluwafemi; Adesanmi David; Bello Yetunde; Erin Olayinka; A Ajetunmobi; Ilogho Simon

Volume 5, Issue 9 , September 2018, , Pages 715-737

Abstract
  This study examines the impact of environmental cost on the financial performance of listed manufacturing firms in Nigeria from 2008 to 2016. The relationship between environmental cost and financial performance of manufacturing firms in Nigeria was tested using a sample of 126 firm-year observations ...  Read More

Effect of Financial Management Policy Implementation on Financial Performance of NGOs in Nairobi County

Josiah Mugendi Njiru; Mary Githinji- Muriithi

Volume 5, Issue 9 , September 2018, , Pages 783-801

Abstract
  Financial management policies are used by organizations as tools for ensuring that their finances are managed in proper manner in all areas of their operations. Lack of implementation of proper management policy exposes NGOs to threats like loss of assets, production of financial reports which are incorrect ...  Read More

Environmental Management Reputation Effect on Financial Performance of Nigerian Companies

Magaji Abba; Naziru Suleiman; Lawan Yahaya

Volume 5, Issue 5 , May 2018, , Pages 300-318

Abstract
  The paper examined the effect of environmental management reputation on financial performance of the Nigerian companies. This was informed by the need to explore the strategic importance of the EMS_ISO certification and clear the doubt about its contribution to the Nigerian companies’ profitability. ...  Read More

Enterprise Risk Management and Financial Performance: Evidence from Emerging Market

Erin Olayinka; Eriki Emoarehi; Arumona Jonah; Jacob Ame

Volume 4, Issue 9 , September 2017, , Pages 937-952

Abstract
  This study examines the impact of Enterprise Risk Management (ERM) on financial performance in the emerging market with special focus on the Nigerian financial sector. The study investigates 40 companies from the period 2012 to 2016 resulting into 200 firm observations. The method used to measure financial ...  Read More

Intellectual Capital Efficiency Impact on European Small and Large Listed Banks Financial Performance

Dalia Kaupelytė; Deimantė Kairytė

Volume 3, Issue 6 , June 2016, , Pages 367-377

Abstract
  The purpose of the study is to analyze the impact of intellectual capital efficiency impact on the European listed banks performance. In this paper concept of intellectual capital and its components is analyzed and empirical research is performed testing the impact of intellectual capital efficiency ...  Read More