Board meeting frequency and firm performance: examining the nexus in Nigerian deposit money banks

Eluyela, Damilola Felix; Akintimehin, Olamide Oluwabusola; Okere, Wisdom; Ozordi, Emmanuel; Osuma, Godswill Osagie; Ilogho, Simon Osiregbemhe; Oladipo, Olufemi Adebayo

doi:10.1016/j.heliyon.2018.e00850

Cited by 93 publications

(96 citation statements)

References 18 publications

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“…Several studies (see Eluyela, Akintimehin, Okere, Ozordi, Osuma, Ilogho, & Oladipo, 2018;Mishra & Mohanty, 2014;Vafeas, 1999;Webb, 2004) indicated a relationship between the number of board meetings and firms' performance. Further, Burke, Hoitash, and Hoitash (2019) documented that the meeting frequency of sustainability committees positively impacts their effectiveness.…”

Section: Board Diligence and Corporate Social Responsibility Performancementioning

confidence: 99%

The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry

Uyar

Kılıç

Köseoğlu

et al. 2020

Tourism Management Perspectives

143

112

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The aim of this study is twofold: to explore whether board characteristics (i.e. a sustainability committee, board independence, board diversity, and board diligence) lead to greater corporate social responsibility (CSR) performance, and to test whether CSR performance enhances firms' financial performance in the hospitality and tourism (H&T) industry. Data were collected from the Thomson Reuters Eikon database for the H&T firms listed there between 2011 and 2018. We employed panel data analysis, after which we ran robustness tests. The results indicated that having a CSR committee and female directors on the board are robust factors driving firms to show superior CSR performance in all dimensions, including environmental, social, and governance (ESG). Independent directors and directors' diligence selectively enhance the overall CSR score and individual pillars of CSR. Investigating the relationship between CSR performance and firms' financial performance did not produce a significant outcome. The findings propose a straightforward roadmap for H&T firms and policymakers to identify characteristics of CSRfriendly boards.

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Section: Board Diligence and Corporate Social Responsibility Performancementioning

confidence: 99%

The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry

Uyar

Kılıç

Köseoğlu

et al. 2020

Tourism Management Perspectives

143

112

View full text Add to dashboard Cite

show abstract

“…Indicators of the financial performance consisted of revenue earnings, market share growth, returns on investment, cost efficiency and overall financial performance. (Eluyela et al., 2018a, Eluyela et al., 2018b). While the indicators of non-financial performance consist of product quality, customer satisfaction, customer preference, customer loyalty, customer service, product/service innovation, patronage, competitive position, and market size.…”

Section: Hypothesismentioning

confidence: 99%

Social capital and its effect on business performance in the Nigeria informal sector

Akintimehin

Eniola

Alabi

et al. 2019

Heliyon

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This study was aimed at investigating the effect of internal and external social capital on the financial and non-financial performance of businesses in the Nigerian informal sector. The study further investigated the controlling role of firm age. A cross-sectional survey of 650 informal business owners in the Ikeja region of Lagos state, Nigeria was carried out. The analysis was carried out using the partial least square method of the structural equation model (SEM). Findings revealed that without the controlling variable of firm age, social capital had a significant effect on business performance, internal social capital had a significant effect on non-financial performance, it, however, had no significant effect on financial performance, while external social capital had no significant effect on financial and non-financial performance. With the controlling variable of firm age, social capital had a significant effect on business performance, internal social capital had a significant effect on financial and non-financial performance, while external social capital had no significant effect on financial and non-performance. The study, therefore, recommended that informal entrepreneurs take advantage of their internal social capital resources and also try to build their external social capital as they may become vital for their business success.

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“…This study adopted the pooled OLS research design (Adegboyegun et al, 2020a;Ademola et al, 2020b). Data were collected annually across the sample period model from the Central Bank of Nigeria (CBN) statistical bulletin, Federal Inland Revenue Services and the National Bureau of Statistics (Lawal et al, 2016;Eluyela et al, 2018aEluyela et al, , 2018bAsaleye, Adama & Ogunjobi, 2018;Oladipo et al, 2019aOladipo et al, , 2019b. The outputs of the OLS regression is subjected to statistical tests which include R 2 , t-test, and F-test to determine the significance of each independent variable stated in the model (Adegboyegun et al, 2020b;Nwanji et al, 2020).…”

Section: Methodsmentioning

confidence: 99%

Impact of Capital Flight on Tax Revenue in Nigeria: A Co-integration Approach

Eluyela¹,

Bassey²,

Oladipo³

et al. 2020

RWE

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This study presents an empirical analysis of the impact of capital flight on tax revenue in Nigeria. We made use of secondary data collected from the Central Bank of Nigeria Statistical Bulletin of various issues, Federal Inland Revenue Services and National Bureau of Statistics. The empirical measurement covers the sample period between 1980 and 2015. An Ordinary Least Square, Augmented Dickey-Fuller unit root test, Error Correction Mechanism and Co-integration test was adopted in the study. The results revealed that the Gross Domestic Product has a significant effect in the positive direction, while capital flight and inflation rate have a significant effect in the negative direction. The study recommended that the Federal Inland Revenue System, the department saddled with the responsibility of tax collection, should review the tax system and policies with the aim of plugging loopholes in the existing tax system thereby preventing organizations from evading and avoiding taxes.

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Board meeting frequency and firm performance: examining the nexus in Nigerian deposit money banks

Cited by 93 publications

References 18 publications

The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry

The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry

Social capital and its effect on business performance in the Nigeria informal sector

Impact of Capital Flight on Tax Revenue in Nigeria: A Co-integration Approach

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