Appraisal of Mega-Accounting and Reporting on Manufacturing Companies in Nigeria
Journal Title: International Journal of Empirical Finance - Year 2015, Vol 4, Issue 5
Abstract
The paper assess the Appraisal of Mega-Accounting and Reporting on manufacturing companies in Nigeria. Data were collected from both primary and secondary sources. The questionnaires were distributed to environmental officials and the residence that has embarked on environmental issues and data were analyzed with five point likert’s scale and tested with ANOVA statistical tool. It found out that lack of awareness on environmental issues contribute to the poor response to environmental matters by both the organizations and the communities at large. Policies have been made including fines or penalties to ensure compliance of manufacturing sector in preserving the environment as they are embarking on their operation. The paper recommends that the financial Reporting Counsel of Nigeria (FRCN) and the institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountant of Nigeria (ANAN) should accommodate the growing awareness in environmental cost management and formulated disclosure requirements.
Authors and Affiliations
Azubike Onuora Oraka, T. O. Okegbe
Performance of Islamic Banks across the World: An Empirical Analysis over the Period 2001-2008
Our study analyzes cost efficiency of Islamic and conventional banks drawing on a sample of 233 banks in 17 countries from Africa, Asia, Europe and Middle East, over the period 2001-2008. We found an efficiency score o...
Finance Options for Small and Medium Scale Enterprises in Nigeria: an Empirical Analysis
This paper examines the role of finance for small and medium scale enterprises in Nigeria and the finance options available. The study covers 1992 to 2010 and observes that most enterprises are dependent on informal so...
Factors Influencing the Financial Performance of Non-Life Insurance Companies of Pakistan
Today insurance industry is being built-in into vast pecuniary sector and it acts as a vital sector for Pakistan’s economy. To maximize the wealth of owners is one of the key objectives of management of any company and...
Alternative Beta Risk Estimators in Emerging Markets: The Case of Tunisia
In this paper, we use the sample selectivity model to estimate the systematic risk for Tunisian stocks. This approach is applied in the case of extreme thin trading where data are censored due to the presence of zero r...
Key Fundamental Factors and Long-run Price Changes in Emerging Equity Markets: A Case of ASE-Jordan
As most emerging equity markets have experienced fluctuating developments in the last two decades. This study has been developed to assess the two investment strategies at Jordan’s ASE. This study intends to help clien...