Foreign directors, indigenous directors and dividend payout structure in Nigerian deposit money banks

Eluyela, Damilola Felix; Adetula, D. T.; Obasaju, Barnabas Olusegun; Ozordi, Emmanuel; Akintimehin, Olamide Oluwabusola; Popoola, Olabisi

doi:10.21511/bbs.14(2).2019.16

Cited by 13 publications

(12 citation statements)

References 30 publications

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“…Regression analysis was conducted to validate all variables. This is in line with (Eluyela et al, 2019a;Okere et al, 2019;Ozordi et al, 2019;Steedman, 2018). The ethical committee approving this experiment are the authors involved in the research.…”

Section: Methodssupporting

confidence: 72%

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas

Umukoro¹,

Eluyela²,

Ozordi³

et al. 2020

IJFR

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The main aim of this study is to discover what influences the financial performance of a given Nollywood film in Nigerian cinemas. We hypothesize that social media, filmmakers and friends influences financial performance of Nollywood films in Nigeria. In order to achieve this objective, we adopted survey research design methodology via the use of google forms to generate 530 copies of questionnaire between November 2018 and January 2019. Using resource dependency theory, we find out that social media, filmmakers and friends are major determinant of Nollywood financial performance in Nigeria. We recommend that filmmakers should embark on more social media campaigns and adverts in order to generate more revenue and profit for their films.

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Section: Methodssupporting

confidence: 72%

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas

Umukoro¹,

Eluyela²,

Ozordi³

et al. 2020

IJFR

Self Cite

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“…This study is based on panel data methodological approach (Eluyela et al, 2019a;. The study's populace comprises all the 53 manufacturing firms listed on Nigeria stock exchange.…”

Section: Methodsmentioning

confidence: 99%

Enterprise Risk Management (ERM) and Firm’s Performance: A Study of Listed Manufacturing Firms in Nigeria

Otekunrin¹,

Eluyela²,

Nwanji³

et al. 2021

RWE

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Increased volatility in the business world has exposed the inadequacy of traditional approaches to risk management. This has led to an integrated approach to measuring and managing risks known as enterprise risk management (ERM). At the same time, past studies on ERM disclosures have examined it within the context of book-based approach, which has not given the right and accurate information. However, this paper examined the significance of enterprise risk management and listed manufacturing firms' financial performance in Nigeria using both the book-based approach and the market-based approach. Relevant ERM theories in relation to financial performance such as Agency Theory, Stakeholders Theory, and Enterprise Risk Management Theory were examined. A panel data analysis was employed on time series and cross-sectional data of thirty listed manufacturing firms in Nigeria from 2010 to 2018. The random effect of the Hausman test was found to be more appropriate and hence adopted in interpreting the results of the analysis. The results confirm the a priori expectations that profitability ratio, liquidity ratio, market-based ration to risk board committee, the board size, firm size, and directors’ ownership all have varied impact on the firm’s profitability with varied statistical significance levels.

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“…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). Other tests used include the Unit Root test, Co-integration and Error Correction Model (Asaleye et al, 2019;Lawal et al, 2018;Eluyela et al, 2019aEluyela et al, , 2019b. A model is therefore built to capture the objectives of the study at a glance, and it is a reflection of the model already used by (Eluyela et al, 2019c;Uguru, 2016).…”

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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Foreign directors, indigenous directors and dividend payout structure in Nigerian deposit money banks

Cited by 13 publications

References 30 publications

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas

Nollywood Accounting and Financial Performance: Evidence From Nigerian Cinemas

Enterprise Risk Management (ERM) and Firm’s Performance: A Study of Listed Manufacturing Firms in Nigeria

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

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