Browsing by Author "Bello, Mohammed Bamaga"

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    Effects of Beard Gender Diversity on the Financial Performance of Quoted Deposit Money Banks in Nigeria
    (Department of Accounting, Nasarawa State University Keffi, 2020-03-03) Bello, Mohammed Bamaga; Abdulkarim, Shaibu Alhassan
    Gender diversity in the boardroom has become an increasingly relevant issue for stakeholders. It is previously considered a moral or social issue but is now a critical economic challenge. As stakeholders are considering a trend for more board gender diversity, the examination of the business case for board gender diversity in the context of an emerging economy like Nigeria, most especially the banking sector merits considerations. This study therefore, examines the effect of board gender diversity on the performance of quoted deposit money banks in Nigeria. All deposit money banks quoted on the Nigeria stock exchange are considered the population and sample for the study. Secondary data was utilized from the annual financial reports of the banks from the year 2008-2017. The study utilizes ex-post facto and causal research design to examine the relationship between the independent variables (the presence of female directors, proportion of female directors, Blau's Index of diversity, Shannox index of diversity) and the dependent variable (Tobin Q) while controlling for board size, bank size and leverage. Panel data analysis was carried out to test the hypotheses developed in the study. The study found that there is a positive significant relationship between gender diversity in the boardroom and firm performance. The study concludes that board gender diversity should not only be considered in terms of ethical considerations but also in terms of economic or business consideration since there is a positive significant relatl07^sh^p between gender diversity in the boardroom and firm performance. The study recommends that Deposit money banks in Nigeria should increase the ratio of women to men in their board of directors and should also adopt fully the regulatory directives of the Central bank of Nigeria of having at least 30% female representation in the boardroom
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    MODERATING EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN FIRM CHARACTERISTICS AND EARNINGS QUALITY OF LISTED OIL MARKETING COMPANIES IN NIGERIA
    (3Department of Accounting, Nasarawa State University, Keffi., 2019-12-31) Bello, Mohammed Bamaga; Ameh, Jacob Ojobo; Mamman, Suleiman
    This study examined the moderating effect of audit quality on the relationship between firm characteristics and earnings quality of listed oil marketing companies in Nigeria. Using an ex-post factor design, annual financial data were collected from 9 oil marketing companies from the period of 2010 to 2019. Analyses were carried out involving the multiple regression within the framework of STATA 13. The study demonstrates that firm size has positive insignificant effect on earnings quality of listed oil marketing companies in Nigeria. The study also reveals that leverage has negative significant effect on earnings quality of listed oil marketing companies in Nigeria. However, audit quality does positively and significantly moderate the relationship between firm characteristics (firm size and leverage) and earnings quality of listed oil marketing companies in Nigeria. The study recommends that the regulators should take into account firm size and leverage when making decision to address the question of reported earnings quality in the listed oil marketing companies in Nigeria. This will assist in improving the earnings quality of the firms and safeguard their going-concern. Also, auditor industry specialization should be encouraged because of the controlling effect of firm characteristics and earnings quality.