Browsing by Author "Aliyu, Muhammad Nasir"

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    DOES BOARD MAGNITUDE AND EXPERTISE AFFECT SHAREHOLDER VALUE: EVIDENCE FROM QUOTED NON-FINANCIAL COMPANIES IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2021-01-31) Mamman, Suleiman; Aliyu, Muhammad Nasir
    This study examines the effect of board magnitude and board expertise of listed non-financial firms in Nigeria. The study population comprised all the 116 quoted non-financial companies in Nigeria. Eighty-nine (89) firms were selected, making 890 firm-year observations using the Taro Yamane sample selection method. Also, stratified and proportionate sampling techniques were employed. Generalized Least Square regressions were employed as a procedure for analyzing the data. The study established that board magnitude and board experts significantly affect the shareholder value of listed non- financial firms in Nigeria. The study concludes that characteristics of corporate governance that influence shareholder value are board magnitude and board expertise. Based on the findings and conclusion, the study suggested that the number of directors on the board should be increased to strengthen the monitoring mechanism of non-financial firms in Nigeria. Also, the management should increase the number of directors with accounting literacy on their board if they also seek to maximize shareholder value.
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    EFFECT OF AUDIT COMMITTEE ATTRIBUTES ON AUDIT REPORT TIMELINESS OF LISTED FINANCE SERVICE FIRMS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2022-01-01) Aliyu, Muhammad Nasir
    This study explores audit committee attributes that influence the timeliness of auditor’s report of a sample of 29 finance service firms listed on Nigerian Stock Exchange for a period of five years (2014-2018). The study specifically investigates the effect of audit committee frequency of meeting and financial expertise on timeliness proxied by audit report lag. Regression analysis was used for the estimation and the results reveal that on the average, the sampled financial firms used 153 days after the year end for the release of their financial reports. Audit committee financial expertise, audit committee meetings, and auditor type have a negative significant relationship with audit reporting lag. The study recommends that regulatory agencies like the Security and Exchange Commission should include as part of the requirement that audit committee should meets regularly in a year. This is because the frequency of audit committee meetings significantly reduces the delay in audit report and audited financial reports.
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    EFFECTS OF AUDIT COMMITTEE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2022-03-03) Aliyu, Muhammad Nasir; Ode, Gabriel
    This study examines the effect of audit committee attributes on financial performance listed oil and gas companies in Nigeria. The study adopts ex-post facto and causal research designs using cross sectional data of nine years from 2010-2018 to examine the effects of independent variables (Audit committee independence, Audit committee size and Audit committee frequency of meeting) on the dependent variable (financial performance proxy with return on asset ROA). The population of the study comprised of twelve (12) listed oil and gas companies in Nigeria as at 2018. This study used filtering process to arrive at sample size of eight (8) listed oil and gas companies in Nigeria. Secondary Data was used and data were sourced from the audited annual report of the sample oil and gas companies. Ordinary least square regression technique was used to analysed the data and the result reveals that, audit committee independence has negative and significant effect on financial performance of listed oil and gas companies in Nigeria. While audit committee size and audit committee frequency of meetings has positive effect on financial performance of listed oil and gas companies in Nigeria. The study recommends that Audit committee should ensure that their members are independent as this is likely to enhance financial performance.
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    The Impact of Islamic Banking on Agricultural Development in Northern Nigeria
    (Department of Accounting, Nasarawa State University Keffi, 2021-01-01) Mainoma, Hauwa'u M.; Aliyu, Muhammad Nasir
    The basic purpose of this research paper conducted is to report the findings of the experimental study conducted in Northern Nigeria, about the impact of Islamic banking on agricultural sector from the users and non-users (users of conventional banking) of Islamic banking. Descriptive and qualitative research is conducted and focuses on two main groups of banking customer’s users and non-users of Islamic banking and also informal interview with managers of some banks. A survey questionnaire was developed that subsequently get response from 520 respondents. Hypothesis analysis is the main tool of analysis in which mean, standard deviation; variance and chi-square tests are applied using SPSS 16.0. Findings from the study shows that there is significant relationship between Islamic banking and agriculture sector. Islamic banking is providing easy terms of financing like Ijarah, Diminishing musharaka, Murabaha, salam and bai salam and similarly providing different types of working capital like Murabaha, Musawamah, Salam, Muzara’a. These terms of financing increase the asset ownership, yield and income of farmers. The study recommends among other things that Islamic banks in Northern Nigeria should embark on massive awareness about the types and benefits of Islamic Financing to Agricultural development
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    Moderating Effect of Board Composition on Non-Financial Practices and Firm Value of Listed Deposit Money Banks (Dmbs) in Nigeria
    (Department of Accounting, Nasarawa State University Keffi, 2022-03-05) Aliyu, Muhammad Nasir; Mamman, Suleiman
    The moderating effect of board composition on non-financial activities and company value of listed DMBs in Nigeria is investigated in this study. Expost- facto research was used in this study. The research covered all 13 DMBs in Nigeria for an eight-year period, from 2013 to 2020. The data collected were analyzed using Generalized Least Regression (GLS) technique. The results show that board composition moderates the relationship between non-financial practices and financial Value in listed DMBs in Nigeria. In addition, this study indicates that non-financial practices negatively affect the firm’s Value. Based on the above findings, the study recommends that Nigeria’s Securities Exchange Commission should incorporate non-financial practices into corporate governance reforms. Likewise, DMBs who want to improve their non-financial practices and increase their bank’s success should also think about the direction of these boards’ composition. Keywords: Social accounting, firm Value, board feature
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    Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance
    (Department of Accounting, Nasarawa State University Keffi, 2022-12-31) Aliyu, Muhammad Nasir; Mustapha, Ifa Rizard; Pirzada, Kashan
    Objective - This study conceptually examines a link between corporate governance, intellectual capital disclosure, and firm performance. With the support of signaling theory, this paper develops propositions for the relationship among corporate governance, intellectual capital disclosure, and firm performance. Methodology/Technique –The development and conclusion of this discursive paper as a conceptual one point out the possible relationship among corporate governance, intellectual capital disclosure, and firm performance. The underlying methodology of institutional discourse and integration with dynamic parameters is formalized. Findings - The results of the conceptual framework of this paper on corporate governance are contrasted with the approach to corporate governance in mainstream literature. Also examined is the theoretical and philosophical background of corporate governance, intellectual capital disclosure, and firm performance. Novelty - Although the importance of intellectual capital to firm performance is well established, the triple relationship between the board nomination and governance committee and the board remuneration committee, intellectual capital disclosure, and firm performance is exposed based on the effect of one on another. Type of Paper: Empirical. JEL Classification: M40; M41; M49