Financial performance, company size on the timeliness of financial reporting

Mappadang, Agoestina; Wijaya, Agustinus Miranda; Mappadang, Luther Jusuf

doi:10.35912/amor.v2i4.975

Cited by 5 publications

(5 citation statements)

References 6 publications

(13 reference statements)

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“…The public is required to receive financial information disclosure so that stakeholders and citizens can participate in budget implementation (Mutiha, 2020). It is useful in highlighting the timeliness of financial reporting that should focus on aiding in decision-making by stakeholders to avoid risks (Mappadang, Wijaya, & Mappadang, 2021). Service delivery benefits from improved access to funds and efficient resource allocation during budgeting, which has a significant impact on departmental budget implementation (Boldbaatar & Lee, 2015).…”

Section: Strategies To Enhance Budget Implementationmentioning

confidence: 99%

Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara

Eton,

Sunday,

Nkamusiima

2023

IJFAM

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Purpose: This study focused on the extent of budget implementation in selected local governments in Uganda, focusing on the governance principles of budget implementation, which included participation, transparency, accountability, and gender equity. Research methodology: The research design used was descriptive and analytical to allow for a comprehensive description of budget implementation in the local governments of reference. Data were collected using a structured questionnaire and interview guide. The participants were chosen purposively because they were conversant with the variables under study. Results: The study findings indicated that budget participation increasingly varies from one local government to another due to the low level of awareness among less-educated citizens. There was also a reduction in revenues, a failure of the budget to meet citizens’ needs, and the lack of sufficient time to implement the budget variedly affected budget implementation. Limitations: The study was conducted in only two districts and one city in western Uganda, and their findings make it difficult to generalize the findings. Contribution: This study provides a solid basis for advocating more observation of good governance principles in budget implementation. The study showed that budgeting is a collective responsibility for all, and therefore, transparency and participation are important. It provides valuable insights into budget implementation challenges in Uganda and proposes a workable strategy to respond to the challenges established. It also adds literature on the role of governance, transparency, and participation in budget implementation.

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Section: Strategies To Enhance Budget Implementationmentioning

confidence: 99%

Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara

Eton,

Sunday,

Nkamusiima

2023

IJFAM

View full text Add to dashboard Cite

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“…It designates the management's achievement or failure at sand maximising the return to stockholders based totally on their investment in the firm (Alexander & Nobes, 2007). This Ratio, according to Mappadang, Wijaya, and Mappadang (2021), is an "end goal ratio".…”

Section: Return On Equity (Roe)mentioning

confidence: 99%

Analysing financial performance of listed cement industries in Nigeria: Financial Ratio Approach

Olayinka¹,

Mustapha²

2023

AMOR

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Purpose: The grounds for this study are to reflect a quantitative connection allying the financial statements of different firms at different periods and how the financial performance (FP) of firms can be measured using financial ratios. Research methodology: This research employs descriptive research with a quantitative approach focusing on calculations. Data were analysed through the Financial Ratio Analysis (FRA). Results: The comparative FRA unlocks the overall FP of the three firms. The result refill that, on average, Dangote Cement plc maintain the lead, CCNN/BUA Cement second, while Lafarge Africa plc is the least in all the FP indicator used. Limitations: The analysis is restricted to ten years FSs published by the three giant firms in the cement industries in Nigeria plc between the years 2012 to 2021. Contribution: This analysis expatriates and, in greater detail, the benefits that can be derived from applying FR analysis as a tool for financial performance (FP) measurement. It also helps in determining how the financial performance of firms can be measured through financial ratios.

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“…This indicates that an organisation's worth and value are inextricably connected to its performance. Among the various measurement for financial performance is profitability (Mappadang, Wijaya, & Mappadang, 2021). On the other hand, non-financial performance is the use of operational key performance indicators, such as the rate of innovation and creativity, customer happiness, market share, and market turnover to measure the output of business organisations (Ogidi & Pam, 2021).…”

Section: Organisational Strategic Goamentioning

confidence: 99%

Effect of recruitment and selection practices on organisational strategic goals

Bans-Akutey

Abdullahi²,

Afriyie³

2021

amor

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Purpose: This study aimed at examining how recruitment and selection practices influence organisational strategic goals. Research methodology: A descriptive case study design was employed. Data was collected from 311 employees of Nestle Water Company who were randomly selected. Results: The study showed that screening affects profitability and market share positively though the effects were insignificant. The selection test on the other hand affects profitability both positively and significantly. There was however a positive insignificant relationship between the selection test and market share. Lastly, the study showed that there exists a positive significant relationship between e-recruitment and profitability; as well as e-recruitment and market share of Nestle water company. Limitations: This study focused on just four recruitment and selection tools as well as employees of Nestle water company. Contribution: The general assertion of scholars that screening, selection tests, e-recruitment, and employee referral have the capacity to stimulate an increase in the profitability and market share of an organisation was confirmed. It is recommended that future studies consider other recruitment and selection tools which were not considered in this study. Keywords: 1. Recruitment 2. Selection 3. Practices 4. Strategic 5. Goals

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Financial performance, company size on the timeliness of financial reporting

Cited by 5 publications

References 6 publications

Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara

Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara

Analysing financial performance of listed cement industries in Nigeria: Financial Ratio Approach

Effect of recruitment and selection practices on organisational strategic goals

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