Corporate Governance And Accounting Ethics In Nigeria

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Corporate Governance and Accounting Ethics in Nigeria

Author : Ahmad Bello
Publisher :
ISBN 13 :
Total Pages : 17 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Corporate Governance and Accounting Ethics in Nigeria by : Ahmad Bello

Download or read book Corporate Governance and Accounting Ethics in Nigeria written by Ahmad Bello and published by . This book was released on 2016 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate managers have being in recent times exploiting the loop holes in accounting standards to manipulate earnings. Earnings management/creative accounting/financial engineering as its being called is considered to be a deliberate attempt to arrive at a desired level of earnings using different means. Through whatever means this is an unethical practice. The study examines the relationship between Corporate Governance mechanisms and accounting ethics in Nigeria. Data for the study were obtained from Nigerian Stock Exchange fact books and Companies financial reports. The extent of influence of corporate governance mechanisms was estimated by probit analysis. Firms under study were dichotomized into two: those involved in earnings management and those with less evidence of management. The probit regression results reveal significance positive influence of Board size, board composition and negative influence of board composition on ethical accounting practices. The findings is a clear testimony that enforcing corporate governance code will reduce significantly unethical accounting practices there by improving quality of accounting information.

Background Issues to Ethics in Accounting

Author : Kabiru Isa Dandago
Publisher :
ISBN 13 :
Total Pages : 350 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Background Issues to Ethics in Accounting by : Kabiru Isa Dandago

Download or read book Background Issues to Ethics in Accounting written by Kabiru Isa Dandago and published by . This book was released on 2003 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Responsible Corporate Governance

Author : Maria Aluchna
Publisher : Springer
ISBN 13 : 3319552066
Total Pages : 304 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Responsible Corporate Governance by : Maria Aluchna

Download or read book Responsible Corporate Governance written by Maria Aluchna and published by Springer. This book was released on 2017-05-10 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the tasks and functions of corporate governance in the light of current challenges and the dynamics that arise from a broader approach to company management and the integration of corporate governance with corporate social responsibility (CSR) and sustainability. Addressing the corporate governance shortcomings that are believed to have contributed to the recent financial crisis, it explores the interplay between corporate governance and CSR, and includes examples of company practice to show how such changes affect the practices of shareholders, boards of directors and regulators. In particular, the book examines shareholders’ activities, their different investment strategies, specific reporting expectations and the submission of proposals to the annual meeting. Further, for boards of directors it explores the need to revise their tasks with respect to the criteria for executive appointments, their corporate strategy, performance measures and diversity recommendations, while for directors it provides recommendations to reconsider the structure of executive pay and performance incentives. Lastly, for regulators the book investigates the need to introduce new laws addressing, for instance, the need for integrated reporting, limiting the voice of short term oriented shareholders and providing guidelines for executive compensation.

Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria

Download Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria PDF Online Free

Author : Ademola Akinteye
Publisher : GRIN Verlag
ISBN 13 : 334607871X
Total Pages : 862 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by GRIN Verlag. This book was released on 2019-12-09 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measured by the reporting line of the holder of this role. In some sectors, the ingredients of strong corporate governance were missing thus suggesting a need for a more stricter regime of corporate governance to be implemented in these corporations.

Corporate Governance Mechanisms and Firm Financial Performance in Nigeria

Author : Ahmadu Sanda
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Corporate Governance Mechanisms and Firm Financial Performance in Nigeria by : Ahmadu Sanda

Download or read book Corporate Governance Mechanisms and Firm Financial Performance in Nigeria written by Ahmadu Sanda and published by . This book was released on 2005 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State-of-the-Art Theories and Empirical Evidence

Author : Roshima Said
Publisher : Springer
ISBN 13 : 9811069263
Total Pages : 273 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis State-of-the-Art Theories and Empirical Evidence by : Roshima Said

Download or read book State-of-the-Art Theories and Empirical Evidence written by Roshima Said and published by Springer. This book was released on 2017-12-06 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.

Issues in Corporate Governance in Nigeria

Author : Nwude Chy
Publisher : GRIN Verlag
ISBN 13 : 3668782709
Total Pages : 37 pages
Book Rating : 4.6/5 (687 download)

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Book Synopsis Issues in Corporate Governance in Nigeria by : Nwude Chy

Download or read book Issues in Corporate Governance in Nigeria written by Nwude Chy and published by GRIN Verlag. This book was released on 2018-08-27 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Unternehmensforschung, Operations Research, , Sprache: Deutsch, Abstract: Corporate governance refers to the system through which organization are directed and controlled. Following the experiences of failed companies in America and Europe in recent times and the resultant consequence on unemployment, wealth creation and shareholder value, corporate governance has taken a centre stage worldwide especially in emerging economies such as Nigeria that can ill-afford system failure. Typically, in public corporations directors are elected by shareholders to manage the affairs of the corporate on their behalf; which by implications imposes on the directors fiduciary responsibilities. A person with fiduciary duty is a person entrusted with the power or property with the understanding that the person is working for the benefit of the individual(s) who may have entrusted them with such responsibilities – therefore directors have fiduciary responsibilities to work in the best interest of shareholders and for the benefit of shareholders not in the interest of some other people or their individual interest. From all indications, the current global financial crises have revealed severe shortcoming in corporate governance across the global, there seems to be a common factor, an apparent lack of checks and balances needed by companies in order to cultivate sound business ethics bringing about the concern for improved corporate governance across all continents, this provides the needed motivation for this study. In Nigeria; for instance several public companies including local subsidiaries of western multinational companies have been criticized for various degrees of unethical practices. The case of Cadbury Nigeria PLC referred to as ‘Deliberate breaches of accounting system and controls’, are only a tip of the ice berg in Nigeria, a country that has for many years been sapped by widespread corruption. The choice of Cadbury Nigeria Plc for this study is because of their strategic importance as industrial giant in Nigeria that are presumed to be well established and respected for decades. It is expected that this study will contribute to knowledge on corporate governance as well as proffer some solution to the shortcomings and challenges of corporate governance issues with reference to Nigeria.

Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria

Author : Ademola Akinteye
Publisher :
ISBN 13 : 9783346078728
Total Pages : 868 pages
Book Rating : 4.0/5 (787 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by . This book was released on 2019-10-22 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measur

Ethics and Finance

Author : John Hendry
Publisher : Cambridge University Press
ISBN 13 : 1107654254
Total Pages : 321 pages
Book Rating : 4.1/5 (76 download)

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Book Synopsis Ethics and Finance by : John Hendry

Download or read book Ethics and Finance written by John Hendry and published by Cambridge University Press. This book was released on 2013-11-07 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and Finance: An Introduction provides a comprehensive and accessible introduction to the ethical issues raised by modern finance. Drawing carefully on ethical theory and with frequent use of case studies, it includes an analysis of the global financial system and its regulation and control, as well as a detailed analysis of the financial crisis. Chapters on specific areas of finance practice cover all the major financial scandals of recent times, from mis-selling to market manipulation and from insider trading to bankers' bonuses, as well as much more positive developments. From micro finance to derivatives trading, the book provides a careful and balanced treatment designed to help finance students and practitioners approach this sensitive topic in a thoughtful and constructive way. No prior knowledge of ethics or finance is required, and the book will be invaluable to students, finance teachers, practitioners and regulators.

Corporate Governance in Africa

Author : Kerry E. Howell
Publisher : Springer
ISBN 13 : 1137567007
Total Pages : 276 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Corporate Governance in Africa by : Kerry E. Howell

Download or read book Corporate Governance in Africa written by Kerry E. Howell and published by Springer. This book was released on 2016-08-09 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a range of case-studies, this book analyzes corporate governance relationships between several African countries and the international community, providing an ethical assessment of issues surrounding globalization and adherence to external governance mechanisms. Employing a methodological approach, Corporate Governance in Africa critiques occidental perspectives of corporate governance in relation to the needs of separate states, and the contradictions that arise when local cultures are not taken in to consideration. With case studies from Egypt, Ghana, Nigeria, South Africa, Kenya and The Gambia the book presents a comprehensive view of North, East, West and South Africa with contributions from global experts in the field. The authors critique the transformations deemed necessary for governance procedures in order to facilitate confidence and inward investment for these African states.

Corporate Governance in Nigeria

Author : Bello Marshall
Publisher : African Books Collective
ISBN 13 : 978591657X
Total Pages : 252 pages
Book Rating : 4.7/5 (859 download)

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Book Synopsis Corporate Governance in Nigeria by : Bello Marshall

Download or read book Corporate Governance in Nigeria written by Bello Marshall and published by African Books Collective. This book was released on 2020-07-01 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance in Nigeria: Current Practices and Emerging Trends examines in a detailed approach the current status and structure of corporate governance in Nigeria. It outlines the basis for sound corporate governance as it relates to internal and external mechanisms put in place to ensure adequate control between different stakeholders through statutory and non-statutory regulations to enhance the economic vitality of economic entities in a country. The effectiveness or otherwise of corporate governance practice in a country is basically determined by legal, regulatory, institutional and value systems put place along with the economic status of the country.

CASES IN CORPORATE GOVERNANCE AND BUSINESS ETHICS.

Author : COLETTE. MCBRIDE KIRWAN (HUGH. O'RIORDAN, CHRIS.)
Publisher :
ISBN 13 : 9781912350148
Total Pages : pages
Book Rating : 4.3/5 (51 download)

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Book Synopsis CASES IN CORPORATE GOVERNANCE AND BUSINESS ETHICS. by : COLETTE. MCBRIDE KIRWAN (HUGH. O'RIORDAN, CHRIS.)

Download or read book CASES IN CORPORATE GOVERNANCE AND BUSINESS ETHICS. written by COLETTE. MCBRIDE KIRWAN (HUGH. O'RIORDAN, CHRIS.) and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Dimensional Corporate Governance

Author : Nicholas Capaldi
Publisher : Springer
ISBN 13 : 3319561820
Total Pages : 304 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Dimensional Corporate Governance by : Nicholas Capaldi

Download or read book Dimensional Corporate Governance written by Nicholas Capaldi and published by Springer. This book was released on 2017-06-07 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores different dimensions of the field of corporate governance and social responsibility. It discusses how business and society perceive and relate to CSR; how the field has continued to reshape modern corporate boardrooms in both the advanced and emerging economies; how CSR has transformed the manner in which modern corporate entities disclose the non-financial information aspect of their operations to the world at large; and the way in which sustainable development has continued to contribute to improving the quintuple bottom line - people, planet, prosperity, partnership and peace - of 21st century corporate entities. Further, the book also provides evidence of how these aspects of corporate social responsibility are depicted in different forms in eleven nations around the globe.

Corporate Governance Framework in Nigeria

Author : Olusola A. Akinpelu
Publisher : iUniverse
ISBN 13 : 9781462035151
Total Pages : 512 pages
Book Rating : 4.0/5 (351 download)

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Book Synopsis Corporate Governance Framework in Nigeria by : Olusola A. Akinpelu

Download or read book Corporate Governance Framework in Nigeria written by Olusola A. Akinpelu and published by iUniverse. This book was released on 2012-01-05 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since her political independence from the British government in 1960, Nigeria has gone through different phases in the effort to develop the corporate sector. The intention was to drive the economy through corporate enterprises; however, the absence of effective corporate governance structure and conducive investment environment has no doubt been a source of concern for investors and successive governments. Meticulously researched and organized, this book takes the global view on corporate governance to provide insight into the corporate governance conundrum in Nigeria. Against the background of international standard, Author, Olusola A. Akinpelu proposes a number of reforms to the existing governance structure and delves into the history of corporate development from the 1960s through the present. In addition, Akinpelu offers an in-depth analysis of the philosophical foundations for corporate governance and compiles the theories, models, statutes, reforms, international standards, guidelines, and legal cases on corporate governance in the United Kingdom, Germany, the United States of America, and elsewhere to show how no country is completely immune from corporate collapse. A timely work, Corporate Governance Framework in Nigeria will interest students of business economics, business law, legal practitioners, and researchers in the field of corporate governance. An excellently well written book on all important subject of socio-economic value and relevance. - Guoleba Seri (Esq), Chairman/CEO, Seri Associates, LLC, NY. Founder and President/CEO, African Chambers of Commerce, United States.

Principles of Accounting Practice

Author :
Publisher :
ISBN 13 :
Total Pages : 506 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Principles of Accounting Practice by :

Download or read book Principles of Accounting Practice written by and published by . This book was released on 1926 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook on Corporate Governance in Financial Institutions

Author : Christine A. Mallin
Publisher : Edward Elgar Publishing
ISBN 13 : 1784711799
Total Pages : 295 pages
Book Rating : 4.7/5 (847 download)

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Book Synopsis Handbook on Corporate Governance in Financial Institutions by : Christine A. Mallin

Download or read book Handbook on Corporate Governance in Financial Institutions written by Christine A. Mallin and published by Edward Elgar Publishing. This book was released on 2016-05-27 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global financial crisis has led to more and more focus on corporate governance and financial institutions. There has been much coverage in the media about various corporate governance related issues in banks and other financial institutions, such as executive directors' remuneration and bankers' bonuses, board composition and board diversity. This book, dedicated to the corporate governance of banks and other financial institutions, makes a timely and accessible contribution to the literature in this area. The contributors are experts in their field with in-depth knowledge of the various countries including Italy, the UK, Germany, the US, China, Japan, Brazil, Russia, Australia and Nigeria, plus a chapter on Islamic financial institutions, covered in this book. Overall, the engagingly written chapters highlight many of the shortcomings of corporate governance which have led to financial scandals, whilst indicating areas where corporate governance can be strengthened and improved. Adding depth and accessibility to existing corporate governance books, this Handbook is ideal as a teaching and learning tool for undergraduate and postgraduate students. For directors and the general business and wider stakeholder communities concerned with corporate governance, it is an essential resource. Contributors:C.L. Ahmadjian, K.-J. Chang, M.J. Conyon, F. Cuomo, H. Farag, L. He, H.-Y Liang, I. Love, C.A. Mallin, C. Ogbechie, B. Okhunjanov, G. Pearson, S. Prigge, R.F. Schiozer, O.K. Tam, P.R.S. Terra, A. Zattoni

Corporate Governance in Emerging Markets

Author : Sabri Boubaker
Publisher : Springer Science & Business Media
ISBN 13 : 3642449557
Total Pages : 625 pages
Book Rating : 4.6/5 (424 download)

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Book Synopsis Corporate Governance in Emerging Markets by : Sabri Boubaker

Download or read book Corporate Governance in Emerging Markets written by Sabri Boubaker and published by Springer Science & Business Media. This book was released on 2014-04-01 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.