The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010-2015. The study conducted descriptive statistics and correlation matrix and the analysis was done using ordinary least square. The study revealed that board expertise had a positive significant relationship on financial reporting quality. On the other hand, board independence had a positive insignificant relationship on financial reporting quality implying that increase or decrease of members that are independent of the board has no significant impact on financial reporting quality. The study concluded that board expertise is a major determinant of financial reporting quality. The study recommended that management should increase the number of members with expertise on the board since it will go a long way in enhancing financial reporting quality among others.
The Nigerian World Heritage Sites are experiencing a low turn-out of tourists, visitors, researchers and Nigerian dignitaries. The sites are hardly known outside their area of existence. Their international recognition and importance bears no significance to many. This paper therefore examines the root causes of Nigerians' lukewarm attitude to these sites. Through systematic and purposive sampling techniques, 150 respondents in 10 villages of 5 selected Local Government Areas were sampled. A structured interview schedule was used in the collection of data administered through the heritage Site manager and his staffers. For clarification of responses, unstructured interview and physical condition and linguistic observation were used to support the interview schedule. The result of the analysis showed a positive correlation between awareness level and people visiting the sites. The awareness for the existence and new status of these two sites were low or none existence. Among the five competing marketing philosophies, the application of selling concept comprising of advertisement, promotion, personal selling and public relation was found to be more appropriate in creating awareness. The paper concluded by recommending other marketing principles that can ensure the maximum use of these two sites thereby fulfilling the real purpose of their new status and bringing in foreign exchange.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.