Browsing by Author "Abubakar, Garba Razaq"

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    Effect of Ownership Structure on Environmental Disclosure of Listed Consumer Goods Companies in Nigeria
    (Department of Accounting, Nasarawa State University Keffi., 2022-03-23) Abubakar, Garba Razaq; Ameh, Jacob Ojobo; Ismaila, Olotu Abdullahi; Abubakar, H.S.
    The insufficiency of financial statements to meet both financial and non-ftnancial needs of various stakeholders has created the vacuum of information asymmetry, thereby raising agency costs of connected interest groups in firms. Ownership structure, to some extent, has narrowed the gap of information asymmetry, posing a new challenge (hat owners might comprise their environmental disclosure responsibility.This study examines effect of ownership structure on environmental disclosureof listed consumer goods companies in Nigeria. The study measures ownership structures with institutional, managerial, foreign and ownership concenlrationas independent variables, while environmental disclosure, as a dependent variable is measured with the extent of the environmental disclosures in annual reports and financial statements of listed consumer goods companies based on GRI environmental disclosure criteria. The study adopts ex post facto research design relying on secondary collected from the population, consumer goods companies listed on the Nigerian Stock Exchange for the period 2011-2020. The study used multiple regression analysis to lest the hypotheses with the aid of E-views 9. The results ofthe regression analysis show thatinstitutional investment has a positive and statistically significant effect on environmental disclosures. On the other hand, managerial ownership has a negative and statistically significant effect on environmental disclosures oflistedconsumer goods companies in Nigeria. However, other independent variables are found to be insignificant to the extent of environmental disclosure. The study concluded that the ownershipstructure is an important corporate attribute for predicting the level of environmental disclosures of firms. Hence, it is recommended that Government and relevant regulatory agencies should consider a review of ownership structureof listed firms in Nigerial to be robustly composed to cater for diverse interests of various stakeholder groups.
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    IMPACT OF FINANCIAL INCLUSION ON FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2018-01-01) Ismaila, Olotu Abdullahi; Abubakar, Garba Razaq; Hassan, Ibrahim; Abdulkarim, Shaibu Alhassan
    This study examines impact of financial inclusion on financial performance of Deposit Money Banks (DMBs) in Nigeria. The Study measures financial inclusion with Micro, Small and Medium Enterprises (MSMEs) Financial, Rural Financial, Number of branches of DMBs, Pricing and Usage of Banking services, while financial performance (FP) is measured with return on assets. The study utilizes expose facto research design and data were collected from secondary sources obtained from the Central Bank of Nigeria (CBN) Statistical Bulletins and Financial reports of the National Deposit Insurance Corporation (NDIC) for the period of 1982-2016. Ordinary least square regression model, with the aid of Autoregressive Distributed Lag Error Correction Method, was used to analyze the data. The stationarity property of the time series variables were found to be stationary at levels and first difference. The study finds that MSMEs financing has a significant positive impact on financial performance DMBs in Nigeria. while rural financing, Pricing of Banking services, number of bank branches and usage of banking services have no significant impact on the financial performance of DMBs in Nigeria. The study concludes that MSMEs financing as measures of financial inclusion improves financial performance of deposit money banks in Nigeria. The Study recommends that DMBs should increase the amount of loan and advances given to MSMEs as this will strengthen financial performance of DMBs in Nigeria. CBN and NDIC should also encourage DMBs through their regulatory and supervisory functions to give priority to SMEs financing in Nigeria.