Research Articles in Accounting and Finance

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BASIC FINANCIAL MANAGEMENT
(Giegie Nigeria Innovations,, 2021) Ogbeide, Sunday O.
The conceptualization of finance and management dynamics has moved from the realm of mystery to practical problematic, touching on issues such as the mathematics and management of finance, cash management and forecasting, inventory control and working capital management, investment appraisal decision, inflation and taxation in investment appraisal, risk and uncertainty in investment appraisal, financial leverage, capital structure decisions, cost of capital, financial ratio analysis and so on. This book has focused primarily on those issues, providing universal and non-abstract insight into them in a way that many scholars have failed to do. The book definitely stands out among others because it is original, indigenous, scholastic, current, comprehensible and thorough as it brings the reader to terms with the nitty-gritty of basic financial principles and practices that can be applied in the daily (business) activities of individuals and organizations. I am deeply persuaded that going by the content of this book and the high quality of the presentation of the materials therein, the book will be highly useful not only to the students in Tertiary Institution world-wide but also for Professional Examinations particularly in Nigeria such as those of the Institute of Chartered Accountants of Nigeria (ICAN), Chartered Institute of Taxation of Nigeria (CITN), Chartered Institute of Bankers of Nigeria (CIBN), Nigerian Institute of Management (NIM), Chartered Insurance Institute of Nigeria (CIIN) and Chartered Institute of Stockbrokers (CIS).
Corporate Governance and Audit Quality of Quoted Companies: Evidence from Nigeria
(Journal of Finance and Accounting Research, 2014-09) Ofiafoh, Eiya; Ogbeide, Sunny O.
This study examined corporate governance and audit quality in Nigeria. Specifically it examined board diligence, managerial ownership and audit quality of Nigerian quoted companies. The ex-post facto research design was adopted in the methodology of the study. The population consists of all quoted companies in the Nigerian Stock Exchange; a sample of 25 companies was examined for the period 2007-2012 financial year using secondary data from annual reports of the sampled companies were used for the study. The data analysis technique used is Panel Estimated Generalized Least Squares (EGLS) regression with fixed effect. The study found that board diligence enhances audit quality and was statistically insignificant while managerial ownership determine audit quality and is significant. It is recommended that the 'corporate governance code of best practices of 2010 should be re-evaluated and frequency of board meeting increased statutorily so as to enhance top management monitoring process.
Corporate Borrowing and Firms' Growth in Nigeria: Empirical Evidence
(Journal of Business and Value Creation, 2015-06) Ogbeide, Sunday O.; Okpamen, P.
This study examined corporate borrowing and organizational growth in Nigeria. The ex-post facto research design was adopted in the methodology. The population consists of all quoted companies in the Nigerian Stock Exchange A sample of 40 companies was examined for 2012.2013 financial year Panel Estimated Generalized Least Squares (EGLS) regression with cross-section random effect. !he study showed that long term borrowings enhanced hints' growth and it is statistically significant. Similarly firm age positively enhanced from growth though it is founds be statistically insignificantly. Also interest charges determined organizational growth but were not statistically significant Premised on this, brans are strongly advised to always compare the marginal benefits of using debt financing to the marginal costs of debt financing before concluding on using it in financing their operation.
Financial Variables and Stock Price of Quoted Firms in Nigeria
(JBVC, 2015-06) Ololade, Babatunde M.; Ogbeide, Sunny O.
The study examines corporate board diversity and market performance of Nigerian quoted firms. Specifically, it evaluates the influence of board gender, board nationality, board independence, board ethnicity and board size on the stock prices of quoted firms in Nigeria. The research design is both descriptive and ex- post facto. The population consists of all firms quoted on the floor of Nigerian Stock Exchange (NSE) while the analysis is based on a cross-section of twenty (20) randomly selected companies in a seven-year (2006-2012) study period. Secondary data sourced from financial statements of the sampled firms and the daily official price lists of the NSE are used for the study. The method of analysis is the panel least squares multivariate regression analysis based on the fixed effect estimation. The analysis reveals that while board nationality (BN) has a positive and statistically significant impact on share price (SPRICE), all other variables — board gender (BG), board independence (BIN), board ethnicity (BE) and board size (BS) are negatively related to share price (SPRICE); with only the relationships between the latter and board independence (BIN) on the one hand, and board ethnicity (BE) on the other, being statistically significant. The study recommends to managers' of the nation's corporate organizations and relevant regulatory agencies to ensure that the composition of corporate boards should reflect national and ethnic diversity to promote firm's performance. In particular, the corporate organization should strive to have a mixed board of local and foreign directors to enhance quality board decisions while Nigerian quoted firm should avoid undue board dominance by any ethnic group.
Corporate Governance and Movement of Stock Price in Nigerian Quoted Firms
(Management Sciences Review (MSR), 2015) Osamwonyi, I.O.; Ogbeide, Sunny O.
The broad objective of the study is to examine corporate governance and movement of stock price in Nigerian quoted firms. Specifically, the study examines the impact of Audit committee size, Ownership concentration, Board independence and Managerial ownership on share price movement. The cross-sectional research design is adopted in the methodology of the study. The population consists of all quoted companies in the Nigerian Stock market while a sample of twenty(20) companies was examined for 2008-2012 financial year. Secondary data from financial statement of the sampled companies was used for the study. The data analysis techniques used is regression analysis using the ordinary least squares techniques. Our study found that Audit committee size does not exert any significant impact on share price, Ownership concentration exerts a significant impact on shore price, the effect of Board independence on Share price is significant, Managerial ownership does not impact significantly on share price, changes in ownership concentration impacts significantly on share price and changes in managerial ownership exert a significant impact on share price. The study recommends that based on the empirical evidence provided there is the need for stock market players to incorporate corporate governance issues in their models for estimating the fair value of stock price return and evaluating the moderate/or long term performance of managed portfolio.
OIL REVENUE AND PERFORMANCE OF THE NIGERIAN ECONOMY
(JOURNAL OF ELSEARCH I MANAGEMENT AND SOCIAL SCIENCIES, 2016-12) Ogbeide, Sunday O.; Olaleye, John O.; Ikhu-Omoregbe, Godstime O.; Olubodun, Emmanuel I.
The broad objective of this study examines oil revenues and performance of the Nigeria economy using times series data for the period 1980 to 2014. The ex-post-facto research design was adopted in the methodology of the study while secondary data were extracted from the Central Bank of Nigeria (CBN) statistical bulletin. The data analysis techniques employed is regression analysis using the ordinary least squares techniques. The study found a positive and significant relationship between oil revenue and economic performance of Nigeria. Gini coefficient was found to negatively affect economic performance of Nigeria and is statistically significant. Openness of the economy was positive and statistically significant Oil revenue was found to be positive and statistically significant. The conclusion drawn in this study is that oil revenues enhance the performance of the Nigeria economy in the period examined. The study recommends that proper and adequate improvement in the revenue generation via other sector in the economy is needed which can be achieved through diversification of the economy.
Are There Factors Driving Tax Aggressiveness in Listed Companies? Empirical Evidence from Nigeria
('Wanted] international Journal of Management and Entrepreneurship, 2019-06) Ogbeide, Sunday O.
This study investigated the factors driving tax aggressiveness of listed companies in Nigeria. A sample of sixty listed non- financial firms was selected for the study using the simple random sampling technique. The data were sourced from the annual reports of the sampled companies in the period (2010-2017) under reference. This study used the descriptive statistics and panel least square and dynamic panel regression methods to analyse the data. The findings from the empirical investigation indicate that managerial ownership and firm size exerts positive effects on tax aggressiveness. Board _size. board independence and leverage exerted negative impacts Off tax aggressiveness. The study concludes that board size, board independence and amount of leverage in firms contribute to the level of tax aggressiveness in Nigeria. Based on the robust empirical findings, the study suggests that quoted firms in Nigeria should ensure the composition of corporate board contains optimal mix of executive and non — executive directors who are professional accountants, tax experts, business strategists and legal experts. This calibre of persons should be able to bring their wealth of experience and training to positively influence key decision making regarding tax expenses minimisation and the strategies.
Corporate Governance Mechanisms and Financial Performance of Listed Commercial Banks: Empirical Evidence from Nigeria
(A PUBLICATION OF THE DEPARTMENT OF FINANCE & BANKING UNIVERSITY OF PORT HARCOURT, 2018-12) Ogbeide, Sunday O.; Ayunku, Peter E.
This study examined corporate governance mechanisms and financial performance of Nigerian listed commercial banks. The population of the study consists of all the twenty five commercial banks in Nigeria. A sample of fourteen (14) commercial banks was selected and data were collected over the period 2010 to 2017. Inferential statistics consisting of Panel Estimation Least Square (ELLS) with fixed effect and the General Method of Moment were used for the data analysis. The results obtained reveal that corporate governance mechanisms exerted significant impact on commercial banks financial performance in Nigeria. Specifically, ownership concentration and managerial ownership were positive and significantly impact the financial performance of commercial banks in Nigeria whereas board size positively and significantly. impact financial performance of banks over the reference period. Board gender diversity and board independence were significant and exert negative influence on financial performance of the commercial banks in Nigeria. The study recommended that there has to be a designed framework to efficiently and effectively monitor the interaction between corporate governance and commercial bank financial 'performance. This will drastically minimized the tendency for them to engage in rent seeking behaviour.
NDIRECT TAX AND PERFORMANCE OF THE NIGERIAN ECONOMY: AN EMPIRICAL ASSESSMENT
(FEDERAL UNIVERSITY OTUOKE JOURNAL OF MANAGEMENT SCIENCES, 2017-12) ERAGBHE, Emmanuel; Ogbeide, Sunny O.
This study examines indirect tax and the performance of the Nigerian economy using times series data for the period 1985 to 2015. Data were extracted from the Central Bank of Nigeria (CBN) statistical bulletin. The data analysis techniques employed is regression analysis using the ordinary least squares, error correction mechanism (ECM) and co-integration techniques. This study reveals that there exist both long and short run dynamic relationships between indirect tax and the performance of the Nigerian economy. Custom and excise duty (CED) is positive and significant on the Nigerian economic performance. Value Added Tax (VAT) is positive and significant on the economy in the short run. Inflation as a control variable has a negative impact on the Nigerian economy and was statistically significant. The study recommends that the government has to come up with effective policies that could ensure the proper administration of VAT and custom and excise duty as well as fight every possible diversion of the revenues from these sources occasioned by systemic corruption. In this way, excess funds leakages resulting in too much money in circulation would be reduced so as to control inflation.
Empirical Assessment of Firm Characteristics on Intangible Assets Disclosure in Nigerian Listed Firms
(UIJMS_A MULTI-DISCIPLINARY JOURNAL OF MANAGEMENT SCIENCES, 2018-06) Ogbeide, Sunday O.; OLOLADE, Babatunde M.
This study examined firm characteristics and the disclosure of intangible assets in Nigerian listed firms. The population of the study consisted of all the quoted firms as at 31' December 2016. A sample effort-two (48) quoted firms was selected for the period 2012 to 2016. Inferential statistics using Panel Estimation Least Square (EGLS) with fixed effect was used for the data analysis. The study found that firm size and profitability did not contribute to the disclosure of intangible assets and were not statistically significant in the study period. Auditor type contributed to intangible assets disclosure and was statistically significant. The age affirms was ascertained to increase intangible assets disclosure in Nigeria and was not Unison International Journal of Management Sciences (UIJMS) June, 2018 VOL III statistically significant. Leverage and ownership concentration decreased the disclosure of intangible assets in Nigeria and were not statistically significant. Therefore, the study recommended that Regulatory authority should make it mandatory for large and multinational quoted firms in Nigerian to always employ the service of the big (four) 4 auditor firms to promote the full disclosure of intangible assets.
INTERNATIONAL FINANCIAL REPORTING STANDARD AND CORPORATE GOVERNANCE MECHANISMS ON AUDIT QUALITY OF LISTED FIRMS IN NIGERIA
(ANAN and KSU_JOURNAL OF LEADERSHIP, ACCOUNTING DEVELOPMENT AND INVESTIGATION RESEARCH (JLADIR), 2020-07) Ogbeide, Sunday O.; Adesuyi, Isaac O.; Obayemi, Benjamin D.
Corporate governance enhances the corporate responsibility of firms. This should reflect in the audit of firms, yet too little is known about the audit quality of non-financial firms in Nigeria in the context of international financial reporting standards (IFRSs) interaction with corporate governance mechanisms. It is against this backdrop, this study examines international financial reporting standard (IFRS) interacted with corporate governance mechanisms on audit quality of listed non-financial firms in Nigeria. The population of the study consists of all the listed non-financial firms in Nigeria. A sample of twenty-five (25) firms was selected for the period 2012 to 2018; representing about one hundred and seventy-five (175) annual observations. Inferential statistics consisting of panel generalized method of moment estimation method was used to undertake the data analysis. Findings reveal that IFRS interacted with board reputation capital, audit committee size, managerial ownership and ownership concentration towards enhancing audit quality value of the firms. In conclusion, IFRS interacted with corporate governance indicators to drive the audit quality value of listed firms in Nigeria. The study recommends to policymakers. regulators and academic researchers to always consider the impact of IFRS adoption when examining the corporate governance mechanisms on audit quality.
Do Remittance Inflows Induce Inflation in Nigeria? An Empirical Analysis
(CONFLUENCE JOURNAL OF ECONOMICS ALLIED SCIENCES (CJEAS), 2021-06) Ogbeide, Sunday O.; OLABISI, Olabode E.
The aim of this study is to empirically investigate the Granger causality effect between remittance inflows and inflation in Nigeria. The motivation of the study was premised on the need to examine the nexus between remittance inflows and the rising inflation rate given the recent Central Bank ofNigeria (CBN) (2019) report of huge remittance inflows in Nigeria. The study employed pairwise Granger causality test, bound test and Autoregressive Distributed Lag (ARDL) approach' to examine both the short and long-run relationships between remittance inflows and inflation using annual time series data spanning from 2000 to 2018. The result of the pairwise Granger causality test showed no causality between remittance inflows and inflation in Nigeria. The bound test result indicates a long-run co-integration among the variables estimated in this study. The results of the control variables indicate that while money supply was signcant and induces inflation, capital stock exerted a negative effect. The error correction model has the expected negative and significant sign. This implies that about 64% of the errors in the short-run dynamics are corrected annually. The implication of this is that remittance inflows are not inflation inducing in Nigeria. Other determinants may be responsible for rising inflation in Nigeria. The study recommends that government needs to introduce an effective policy framework that will promote capital stock and other monetary policy transmission mechanism on the economy of Nigeria. This study has confirmed that in remittance inflows is not inflation inducing in the light of macro-economic instability in Nigeria.
Financial Soundness and Banking Sector Performance: Insights from Nigeria
(THE NIGERIAN JOURNAL OF BUSINESS AND MANAGEMENT SCIENCE, 2018-09) Ogbeide, Sunday O.; Evbayiro-Osagie, Esther I.
The banking sector is one of the significant sectors in any country; therefore its health and efficiency are crucial to the country. This study examined financial soundness and performance of banking sector in Nigeria. Time series data for the period 1990 to 2015 for five variables representing about twenty-five (25) annual observations was generated. The study used Augmented Dickey Fuller test to determine the stationary state of the variables. It also employs the ordinary least squares multiple regression method, co-integration and error correction mechanism to analyze the data generated. The empirical findings revealed that financial soundness largely determined the performance of banks in the Nigerian banking sector as indicated by the coefficient of determ ination both in the short-run and long-run. Similarly, a long-run relationship exists between financial soundness and banking sector performance in Nigeria. The current periods of capital adequacy ratio, ratio of non-performing loan to gross loan and liquidity were found to increase banks performance and were not statistically significant. In the long-run, only liquidity has a positive impact on banking sector performance was not statistically significant. The study therefore recommends that Central Bank Nigeria should put up constant review of minimum amount of capital requirement as this will reduce moral hazards by putting bank owners' money at risk.
GOVERNMENT HEALTH EXPENDITURE AND LIFE EXPECTANCY IN NIGERIA EMPIRICAL ANALYSIS
(Rhema University Journal of Management and Social Sciences, 2016-03) OGBONNA, G. N.; Ogbeide, Sunday O.
This study has examined the nexus between government health finance and life expectancy in Nigeria. The study employs unit root test to determine the stationary state of the variables with the aid of Augmented Dickey-Fuller Test. It also employs the vectorauto regressive model (VAR) statistical technique to determine the dynamic relationship between the endogenous and exogenous variables. The findings emanating from the study indicate government recurrent expenditure on health engenders life expectancy. Premised on this, it is therefore recommended that the government of Nigeria should on yearly basis set aside greater proportion in the budget for health sector given that health persons (citizens) economy implies economy. Grants should be extended to medical practitioners for further training such that they can readily compete with their international counterparts.
MONETARY POLICY TRANSMISSION MECHANISMS, REMITTANCES INFLOWS AND ECONOMIC PERFORMANCE: EMPIRICAL ANALYSIS FROM NIGERIA
(KSU RESEARCH JOURNAL OF ACCOUNTING AND FINANCE, 2020-12) Ogbeide, Sunday O.; Ganiyu, Mamudu O.
Migrant remittance inflows have witnessed unprecedented surge over time in Nigeria in recent times. These remittances are commonly influenced through the monetary policy of the government towards driving economic' activities and performance in a county. Yet. link is known 011 the empirical front on the nevus between monetary• policy transmission mechanisms. diaspora remittances and economic performance. It is against this backdrop, this study is undertaken. The research used time-series data from 1960 to 2018 was sourced from the World Bank Indicators and Central Bank of Nigeria Statistical Bulletin. The study employed econometric techniques such as the Augmented Dickey-Fuller (ADP) unit root lest. correlation statistics. Granger causality test and the general method of moment (GMM) to analyze the data. The study finding showed that remittances inflows are a major driver of economic activities and growth in the Nigeria clime. Exchange rate exerted a positive impact on gross domestic product per capita growth in Nigeria. Both remittances inflows and exchange rate maintained a hi-directional causality with the performance of the economy of Nigeria. The studs' concludes that remittances inflows have a correlation with monetary policy transmission mechanisms towards enhancing the performance of the economy of Nigeria. It is therefore recommended that the government needs to create investors' friendly environment capable of encouraging migrants to channel their resources into the economy. This will help to boost economic activities. reduce the unemployment rale. increases savings. with the end goal of engendering economic performance of Nigeria. This study, therefore. suggests that the Central Bank of Nigeria CBN) should urgently come up with a policy framework that can increase the mutiny's capital stock instead of expending it as this has the capacity. f. influencing economic activities in the economy.
Do Sunspots and Bubbles Matter in the Capital Market? An Empirical Assessment from the Emerging Economy of Nigeria
(KASU Journal of Economics and Development studies, 2020-12) Ogbeide, Sunday O.; Eburajolo, Courage O.
The devastating implications of bubbles in an economy cannot be over emphasized. They erode the value of assets when market correction is observed. The empirical test and analyses of bubbles occurrence in the capital is yet to gain significant attention in the Nigeria clime. Against this background, this study assessed literature on sunspots and then empirically analyzed the existence of speculative bubbles with evidence from the Nigerian capital market. The study used data of remittances inflows (REMITR and foreign porfolio inflows (FPI) in the period 1990 to 2018. The surge and drastic decline of these financial assets within these periods informed the choice to empirically determine if it was speculative bubble driven and influenced. The Augmented Dickey Fuller unit mot and co-integration analyses were employed to validate the existence and likelihood of speculative bubble in the capital market of Nigeria. The empirical result is quite revealing in that it confirmed the existence and likelihood of speculative bubbles of the financial assets in the Nigerian capital market. The study recommends that investors in the capital market need to take caution in their investment decision regarding portfolio/securities in order to avoid loss of wealth and output. Investors should always understudy markets trends and the causes in an economy prior to committing their financial resources as this could save them from the consequences of losing their wealth in risky assets whose prices may or may not fundamentally be driven in the financial market. The study contributed to knowledge in the context of developing countries' like Nigeria in that it has established the existence and likelihood of speculative bubbles connected with foreign portfolio inflows and remittance inflows. It is suggested that future researchers need to focus research attention on the implication of remittances inflows on inflation and other monetary policy transmission mechanisms. As this will guide policy makers in fashioning out effective policies to gauge or carry out impact assessment in varying aspects of the Nigerian economy.
IFRSandAudit Committee Mechanisms Impact on Audit Quality ofListed Firms inNigeria
(EJAMSS, 2021-12) OGBEIDE, SUNDAY O.; ADEGBAYIBI, Adesanmi T.
This research investigates IFRS interaction with audit committee mechanisms on audit quality of listedfirms in Nigeria. Data were collected from listed firms in Nigeria. Audit committee independence and audit committee meeting were interacted with IFRS audit quality, factoring in instrumental variables in the construct. The findings indicate that audit committee independence and audit committee meeting were significant and negative on audit qualitysince IFRS adoption in Nigeria. The study suggests that future researchers should examine the effect of audit committee religion, spirituality, ethnicity, nationality and attitude to risks under IFRS adoption on how they translate to audit quality of listed firms on a country specific basis and cross-country level using other estimation methods.
Stock Returns of ‘Sin’ and ‘Non- Sin’ Companies in Nigeria: A Comparative Empirical Assessment
(THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT, 2017) Ogbeide, Sunday O.; Umana, Emem E.; Ololade, Babatunde M.; Agbonibare, Fidelis O.
This study comparatively analyzed the stock returns of sin and non- sin companies in Nigeria. The population of the study was heterogeneous consisting of all the quoted firms regarded as sin and the manufacturing ones at 31st December, 2016 which fall into the categories of non-sin companies. A sample of twenty-six (26) non-sin firms (manufacturing) and twenty-five(25) sin companies including banks was selected for the period 2010 and 2016. Summary statistics such as descriptive and correlation Statistics, Capital Asset pricing models (CAPM) and Panel estimation methods were used to analyze the data. The findings indicate that sin companies have higher stock return (excess returns), earnings per share but a lower dividend payment as against the comparables. Premised on these empirical findings, the study recommends that financial analysts should always encourage investors to invest more in selected companies regarded as sin based on their products and services than the non-sin companies due to better higher stock returns. Some of the companies considered as sin in terms of their production or services rendering need to be viewed differently by investors in that some of them in terms of exponential thinking are really not sin companies and as such investors have to exercise caution so as not be misled.
Empirical Test of Market Microstructure Model in the Nigerian Stock Market
(IJMA, 2022) Ogbeide, Sunday O.; Umana, Eem E.
This study undertakes a test of market microstructure. The trading of securities in the stock market is usually carried out with appropriate models by investors and traders. Most often, the market is not always efficient due to market frictions like asymmetric information and transaction costs. Price discovery could be herculean to traders if there is no efficient market architecture and particularly, the market transparency component. To investigate how uninformed traders could be freed from price discovery problems, this study employed the Glosten- Milgrom information asymmetry model. The stock prices of twenty five quoted companies for the month of May; specifically 9th and 10th, 2017 were used. The study findings indicate that the model predicted accurately the prices of stock of about four (4) listed companies, thus defiling the random walk movement, while for about twelve companies, the model did revealed how current day’s stock price can be a bit high or low of next day’s price. Conclusively, this study has significantly contributed to knowledge by revealing how investors / uninformed ones in the Nigerian Stock Market can be informed and have a foreknowledge of next day’s stock price prediction though with slight difference or variation from the prior day’s price. It is therefore recommended that future researchers should explore the applicability of other models with a view to contributing to price discovery and in the reduction of asymmetry of information in the trading processes in the security market in Nigeria
Empirical Assessment of Factors Capable of Boosting Internally Generated Revenue Collections in Edo State
(SEAHI PUBLICATIONS, 2018) IGBINIGIE, Osaheni; OGBEIDE, SUNDAY O.; OMOREGIE, Lucky C.
This study empirically examined factors boosting internally generated revenue collection in Edo state. The population of the study was heterogeneous consisting of all local Government councils and staff. Six (6) Local Government councils were chosen from Edo South Senatorial district, (2) Local Government Councils were chosen from Edo North Senatorial district and (2) local government councils were also chosen from Edo Central Senatorial districts while a total number of (200) respondents were selected using the simple random sampling method. The statistical tool employed to analyze the data and test the research hypotheses is ordinary least square estimation method. The result showed that establishment of grass roots revenue collection centre though significant, however reduced the internal generated revenue of Edo State. Basically the methods of collecting internally generated revenue examined are considered efficient enough to produce significant results for the governments of Edo state. Based on the empirical findings of this study, it is therefore recommended that the government should radically eliminate the use of touts in collecting IGR in Edo. This study contributed to knowledge because it the first to empirically examined efficient methods government can use to collect IGR with a view to boosting revenue base in Edo state.

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