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. ...
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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. It was posit that environmental reputation brings about brand loyalty and incentives. This ultimately increases profitability and subsequently the financial performance of the companies. Data was collected from 11 Nigerian companies operation in environment sensitive industries for a period of 5 years. The regression analysis shows the reputation has a significant positive effect on the companies’ financial performance. That is achievement of environmental reputation through certification contributes to profitability. This finding contributes to the Natural Resource Based theory by supporting the strategic use of environmental reputation to achieve financial performance. Though, caution should be exercised in the use of this finding. This is because of the companies’ characteristics and contextual issues related to level of economic development of Nigeria. It is recommended for further study that to investigate other forms of performance such as operational and social performance. Also improvement in the method can be made with the use of path analysis (SEM) instead of only robust regression.
Lawan Yahaya; Magaji Abba; Naziru Suleiman
Volume 5, Issue 5 , May 2018, , Pages 342-352
Abstract
Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge ...
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Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.
