This paper studies the impact of the audit committee on the going-concern of Nigerian financial institutions. The final sample of twenty-nine (29) firms using period of 2006 to 2015. These have been utilised using Driscoll and Kraay's standard errors estimation. The results found that audit committee financial expertise have a significant positive influence on going-concern of Nigerian financial institutions. However, audit committee size and independence have a negative influence on goingconcern of Nigerian financial institutions. This implies the size or independence of audit committees alone with financial know-how do not have a direct positive effect on the health status of companies. It recommended that regulators increase the number of audit committee members with know-how from at least one (1), however, to a minimum of 60% so as to safeguard the going-concern of the financial institutions in Nigeria.
This study analyses the association concerning inventory turnover management and Nigerian conglomerate firms’ profitability. The study is used a historical panel data analysis. Data were generated from the yearly accounts of listed firms from 2007 to 2016. The population of the study consists of six conglomerate firms registered on the Nigerian Stock Exchange. Feasible generalized least square (FGLS) regression was utilized as tools of analysis in the study. The findings establish that inventory turnover management affects Nigerian conglomerate companies’ profitability inversely associated to the profitability of the listed conglomerate firms in Nigeria. The study suggests that there must be regular stock-taking to determine eventually, the slothful stocks to dodge over venture in such stocks (if any). Furthermore, if there is no high demand for the goods the inventory needs to be reduce that are obsolescence. Management should also implement an extraordinary inventory management measures.
Lower profitability leads to the undercapitalization problem which leads to low of retained earnings, and consequently to over-dependence on debt financing, rather than with internally generated equity. This paper examined the moderating effect of audit committee financial expertise on the relationship between ownership structure and profitability of listed financial institutions in Nigeria. The study utilizes a sample of 29 listed firms from 2006 to 2015. Driscoll and Kraay’s standard errors estimation was employed overcome the heteroscedasticity, autocorrelation and cross-sectional dependence problems. The results established that audit committee financial expertise has a significant positive influence on profitability. Likewise, CEO and foreign ownership have a positive influence on profitability. However, these positive relationships turned out to be negative due to the presence of audit committee financial expertise as a moderator. Although executive ownership has a negative influence on profitability, this is upturned to the positive relationship with the presence of an audit committee financial expert. It is recommended that the regulators should strengthen the power of the audit committee to safeguard or protect the interest of other shareholders.
six series followed by six months of observation. After the observation, we determined the therapy's response with the RECIST Criteria (Response Criteria in Solid Tumors). Immunohistochemistry (retrospective) tests to ovarian cancer tissue and flow cytometry (prospective) blood tests then were performed to examine the expression of CD44 + /CD24 -, RAD6 and DDB2. Results There were significant overexpression of CD44 + / CD24 -, RAD6 and underexpression of DDB2 (p <0.05) in chemoresistance ovarian cancer tissue with significant AUC value (p<0.05). There were significant overexpression of CD44 + /CD24 -, and RAD6 (p <0.05) in blood circulation of chemoresistance ovarian cancer patients while CD44 + /CD24has significant AUC value (p<0.05) Conclusions We conclude that there were overexpression of CD44 + /CD24 -, RAD6, underexpression of DDB2 in ovarian cancer tissue, and overexpression of CD44 + /CD24in blood circulation and these proteins were good predictors of ovarian cancer chemoresistance.
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