Journal articles: 'Quoted companies'

1

Buus, Tomáš. "Performance of Quoted and Non-quoted Companies in the Europe." European Financial and Accounting Journal 3, no. 4 (2008): 45–69. http://dx.doi.org/10.18267/j.efaj.89.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Seker, Sadi Evren, Bilal Cankir, and Mehmet Emin Okur. "Strategic Competition of Internet Interfaces for XU30 Quoted Companies." International Journal of Computer and Communication Engineering 3, no. 6 (2014): 464–68. http://dx.doi.org/10.7763/ijcce.2014.v3.370.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Okusanya, Adedoyin O., Akpa, Victoria O., and Akinlabi. Babatunde H. "Entrepreneurial Orientation and Market Share of Selected Quoted Consumer Goods Manufacturing Companies in Nigeria." International Journal of Engineering and Management Research 11, no. 2 (2021): 64–74. http://dx.doi.org/10.31033/ijemr.11.2.9.

Full text

Abstract:

Firm performance is fundamental to businesses considering its role in assisting organisations to realize their goals and achieve successes. Consumer goods manufacturing industry in Nigeria are experiencing decline in performance like profitability, market share, sales growth, competitive advantage, and productivity resulting from poor application of entrepreneurial orientation measures. This study examined the interaction between entrepreneurial orientation and market share of selected quoted consumer goods manufacturing companies in Nigeria.The study adopted cross sectional survey research design. The population of the study was 1,551of twelve (12) quoted consumer goods manufacturing companies in Nigeria. Total enumeration was used to sample the entire population. A self-developed structured and validated questionnaire was used for data collection. The Cronbach’s alpha ranges between 0.721 and 0.892. The response rate was 90.5%. Data were analyzed using descriptive and inferential statistics (Multiple and Hierarchical regression analysis).Findings revealed that entrepreneurial orientation components had significant influence on market share of selected quoted consumer goods companies in Nigeria (Adj. R2 = 0.791; F (5,441) = 339.129, p= 0.000). The study concluded that entrepreneurial orientation (innovativeness, competitive aggressiveness, proactiveness, risk-taking and planning flexibility) had significant effect on market share of selected quoted consumer goods companies in Nigeria and recommended that managers of selected quoted consumer goods manufacturing companies should practice entrepreneurial orientation ideologies to be able to be proactive and competitive enough to further boost the market portion of quoted consumer goods companies.

APA, Harvard, Vancouver, ISO, and other styles

4

Gololo, Ibrahim Aliyu. "Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies." International Business and Accounting Research Journal 3, no. 2 (2019): 89. http://dx.doi.org/10.15294/ibarj.v3i2.60.

Full text

Abstract:

The issue of CSRD has been recognized as an evolving phenomenon since late 1970’s and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.

APA, Harvard, Vancouver, ISO, and other styles

5

Okafor, Chinwuba. "Organizational Characteristics and Performance in Nigerian Quoted Companies." Research Journal of Business Management 1, no. 1 (2006): 37–49. http://dx.doi.org/10.3923/rjbm.2007.37.49.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

"Organizational Characteristics and Performance in Nigerian Quoted Companies*." Research Journal of Business Management 4, no. 1 (2009): 48–60. http://dx.doi.org/10.3923/rjbm.2010.48.60.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Chan, Philip, Mahmoud Ezzamel, and David Gwilliam. "DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES." Journal of Business Finance & Accounting 20, no. 6 (1993): 765–86. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00292.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Oseyomon, E. P., and E. C. Gbandi. "Market Orientation and Profitability of Quoted Companies in Nigeria." IOSR Journal of Business and Management 16, no. 6 (2014): 08–24. http://dx.doi.org/10.9790/487x-16630824.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Oseyomon, E. P., and E. C. Gbandi. "Market Orientation and Profitability of Quoted Companies in Nigeria." Journal of Policy and Development Studies 9, no. 1 (2014): 194–225. http://dx.doi.org/10.12816/0011192.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Gourlay *, Adrian, and Jonathan Seaton. "The determinants of firm diversification in UK quoted companies." Applied Economics 36, no. 18 (2004): 2059–71. http://dx.doi.org/10.1080/0003684042000295610.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Ogbechie, Chris, and Dimitrios N. Koufopoulos. "Corporate governance practices in publicly quoted companies in Nigeria." International Journal of Business Governance and Ethics 3, no. 4 (2007): 350. http://dx.doi.org/10.1504/ijbge.2007.015206.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Worimegbe, Temitope Mariam, and Timothy Oyewole. "Environmental accounting disclosure practices of quoted manufacturing companies in Nigeria." Global Journal of Business, Economics and Management: Current Issues 11, no. 1 (2021): 42–47. http://dx.doi.org/10.18844/gjbem.v11i1.5065.

Full text

Abstract:

The study assessed the level of environmental disclosure practice of manufacturing companies in Nigeria. Anchored on the legitimacy theory, the ex-post facto research design was adopted by the study. The sample was drawn from the population of sixty quoted manufacturing companies on the floor of the Nigerian Stock Exchange as at 31 December, 2017 using the judgmental sampling technique. The study variables were sourced from the annual reports and the stand-alone environmental reports of the selected companies from 2007-2017. The Global Reporting Initiative (GRI) environmental disclosure index was adopted in assessing the disclosure practice of the companies over the years. The findings showed that the environmental disclosure practice of the quoted manufacturing companies was low in the areas of material, energy, emissions, effluent and waste, water and biodiversity. A good number of the manufacturing companies disclosed very well the theme “others” in the area of environmental expenditure and investment. The study further observed a non-significant statistical difference in the disclosure practice of manufacturing companies over the years (t = -1.440, p = .223). The study concluded that there exists no significant difference in the level of environmental disclosure practice of manufacturing companies in Nigeria from 2007 to 2017.

APA, Harvard, Vancouver, ISO, and other styles

13

Yusuf, Yahaya, and Mohammed Sani. "Working Capital Management Policy and The Financial Performance of Food and Beverages Companies in Nigeria." International Business and Accounting Research Journal 2, no. 2 (2018): 75. http://dx.doi.org/10.15294/ibarj.v2i2.41.

Full text

Abstract:

This study is set to examine the relationship between working capital management policy and profitability of quoted food and beverages companies in Nigeria. The population comprises a sample of ten (10) food and beverage companies quoted on the Nigerian Stock Exchange. The study used secondary data for a period of ten (10) years (2005-2014) and was analyzed using descriptive and inferential statistics with the aid of Stata version 13. Two research hypotheses were formulated and tested. It was found that, there is no significant relationship between receivable collection period (RCP) policy and profitability of quoted food and beverage companies in Nigeria. However, it was recommended that the management should identify the level of inventory which allows for uninterrupted production but reduces the investment in raw materials and minimizes reordering cost and hence increases profitability. The management should reduce their RCP from 53 days on the average to at most 30 days by instituting adequate control and flexible credit policy.

APA, Harvard, Vancouver, ISO, and other styles

14

Akintoye, Ishola Rufus, Oluwasikemi Janet Taiwo, and Babatunde Ayodeji Owolabi. "Sustainability Accounting and Competitive Advantage of Quoted Companies in Nigeria." International Journal of Accounting and Financial Reporting 10, no. 2 (2020): 119. http://dx.doi.org/10.5296/ijafr.v10i2.17062.

Full text

Abstract:

This study examined the effect of sustainability accounting on competitive advantage of quoted companies in Nigeria. The study adopted ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyze the disclosures in sustainability reports. Models were estimated using the Hausman test. The findings of the study shows that sustainability accounting measures have a significant joint effect on change in turnover and market share with Prob. (F-stat) of 0.03533<0.05 and 0.0000<0.05 respectively. Therefore, concludes that sustainability accounting has a significant effect on competitive advantage since practicing and accounting for sustainability will create reputational benefit for the companies.

APA, Harvard, Vancouver, ISO, and other styles

15

Iheduru, Ngozi G., and Charles U. Okoro. "Micro Determinants of Dividend Policy in Quoted Manufacturing Companies in Nigeria." Australian Finance & Banking Review 2, no. 2 (2018): 7–21. http://dx.doi.org/10.46281/afbr.v2i2.193.

Full text

Abstract:

This study examined the factors that determine dividend policy of quoted manufacturing firms in Nigeria. The general purpose is to examine factors that affect dividend policy of the quoted firms. After exhaustive literature review, cross sectional data was sourced from financial statement of twenty quoted manufacturing firms. Dividend payout rate was proxy for dividend policy while growth opportunities, liquidity, management efficiency, profit level, cost of capital, company size and debt equity ratio were proxy for independent variables. The study applied the Pooled Ordinary Least Square (OLS), fixed effect, and random effect regression models using the e-view statistical package. Findings reveal that growth opportunities, profit level, management efficiency and debt equity ratio have negative effect on dividend payout ratio while liquidity, cost of capital and company size have positive effect on dividend payout ratio of the manufacturing firms. We conclude that liquidity cost of capital and company size significantly determine dividend policy while growth opportunities, management efficiency, profit level and debt equity ratio have no significant effect on dividend policy. The study recommends among others, that managers/consultants should carefully examine the economic factors within a firm’s operating environment when carrying out the functions of developing or designing dividend policy for the firm.

APA, Harvard, Vancouver, ISO, and other styles

16

Timah, Benson P., and Gospel J. Chukwu. "Tax Incentives Influence On Corporate Earnings: Evidence From Quoted Manufacturing Companies In Nigeria." Archives of Business Research 9, no. 1 (2021): 182–94. http://dx.doi.org/10.14738/abr.91.9665.

Full text

Abstract:

This study examines the influence of tax incentives on corporate earnings of quoted manufacturing companies in Nigeria. The operational dimension of tax incentives adopted are annual allowance, investment allowance, and tax holiday; while the proxy for corporate earnings is earnings per share (EPS), with share capital as a moderating variable. Secondary data for this study are sourced from financial reports of 69 manufacturing firms quoted on the Nigerian Stock Exchange out of a population of 81 in agriculture, conglomerates, consumer goods, healthcare, industrial goods, natural resources, oil and gas operations. Results from data analysis using descriptive statistics and multiple regression, showed that EPS is influenced by the specified operational dimensions, adjusted R2 = 0.62, p < 0.05. Thus, tax incentives influence corporate earnings in quoted manufacturing companies in Nigeria. It is, therefore, recommended that tax incentives should be sustained by the government to enhance corporate revenue and improve investment. Also, investment booster agencies should do more to coordinate activities, disseminate information on available incentives, and assist investors towards optimum capacity utilization to efficiently drive the Nigerian economy to higher heights.

APA, Harvard, Vancouver, ISO, and other styles

17

Okoeguale Ibadin, Peter, and Olugoke Adesina Oladipupo. "Determinants of Intangible Assets Disclosure in Quoted Companies in Nigeria." Asian Journal of Accounting and Governance 6 (December 1, 2015): 13–25. http://dx.doi.org/10.17576/ajag-2015-6-02.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Yusuf, Ismaila. "Internet corporate financial reporting - a study of quoted Nigerian companies." African J. of Accounting, Auditing and Finance 2, no. 3 (2013): 233. http://dx.doi.org/10.1504/ajaaf.2013.057631.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Olowookere, Johnson Kolawole, and Godwin Eghosa Inneh. "Determinants of External Auditors Choice in Nigerian Quoted Manufacturing Companies." Kuwait Chapter of Arabian Journal of Business and Management Review 5, no. 9 (2016): 10–22. http://dx.doi.org/10.12816/0019414.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Adebayo Olaoye, Samuel, Abolade Francis Akintola, Timothy Adisa Soetan, and Netufo Cornelius Olusola. "Capital Structure and Financial Performance of Quoted Manufacturing Companies in Nigeria." Journal of Social Sciences Research, no. 610 (October 13, 2020): 874–80. http://dx.doi.org/10.32861/jssr.610.874.880.

Full text

Abstract:

The capital structure involves the decision about the combination of the various sources of funds a firm uses to finance its operations and capital investments. These sources include the use of long-term debt finance called debt financing, as well as preferred stock and common stock also called equity financing. One of the most important goals of financial managers is to maximize shareholder’s wealth through the determination of the best combination of financial resources for a company and maximization of the company’s value by determining where to invest their resources. The study evaluated the effect of capital structure on the financial performance of listed manufacturing companies in Nigeria. The study employed the ex post facto research design. The population of the study consisted of the quoted manufacturing companies in Nigeria made up of 71 companies as of 31st December 2017 according to the Nigeria Stock Exchange (NSE), which formed the entire population of the study. The study employed convenience sampling in the selection of the sampled companies. Data from the research were obtained from the annual reports of the sampled companies. The study adopted descriptive and inferential statistics. The finding of the study indicated that capital structure influences the performance of the quoted manufacturing companies in Nigeria. The study concluded that capital structure has a significant relationship with the financial performance of listed manufacturing companies in Nigeria. The study recommended that management should ensure that proper capital structure is maintained to improve financial performance and to allow for an increase in dividend payment and retained earnings for expansion.

APA, Harvard, Vancouver, ISO, and other styles

21

Worimegbe, Temitope Mariam. "Impact of environmental cost on the profitability of quoted manufacturing companies in Nigeria." Independent Journal of Management & Production 12, no. 5 (2021): 1518–36. http://dx.doi.org/10.14807/ijmp.v12i5.1428.

Full text

Abstract:

Corporate involvement in environmental initiatives and reporting is essential for increasing and sustaining performance in a dynamic and changing environment. However, this involvement in environmental activities is not without costs implication. Hence, business managers tend to sacrifice engaging and reporting environmental initiatives for economic benefits. This study examined the impact of environmental costs on the profitability of quoted manufacturing companies from 2007 to 2017. The study used the ex-post facto research design. Twenty mentioned manufacturing companies were purposively drawn from the population of sixty manufacturing companies listed on the floor of the Nigerian Stock Exchange. The study variables were sourced from the annual reports and accounts as well as the stand-alone environmental information of the selected companies over eleven years from 2007-2017. The cost incurred on environmental initiatives to the community and training of employees on environmental concerns were used as proxies for environmental cost. At the same time, the DuPont return on equity was proxy for profitability. The findings from the panel random-effect regression analysis showed that asset use efficiency (F = 3.368, p = .01) and equity multiplier (F = 3.3301, p = .01) were significantly influenced by environmental cost; while operating efficiency (F= 0.5158, p = .72) was not significantly impacted by environmental cost at 5% level of significance. As such, in this study, the asset use efficiency and equity multiplier are the main drivers of a significant increase in the return on equity of quoted manufacturing companies in Nigeria from 2007 to 2017. The study, therefore, concluded that environmental costs significantly affect the profitability of quoted manufacturing companies in Nigeria.

APA, Harvard, Vancouver, ISO, and other styles

22

Jędrzejczak-Gas, Janina. "Influence of the selected factors on the capital structure of enterprises in the construction industry." Management 18, no. 1 (2014): 241–54. http://dx.doi.org/10.2478/manment-2014-0018.

Full text

Abstract:

Summary These are the issues related to shaping the capital structure of enterprises that are fundamental problems of corporate finances. Capital structure has been of interest to the researchers in the field of finance theory for over 60 years. However, the studies of the literature indicate that there was relatively little research on the capital structure and the factors shaping it in Poland. The purpose of this article is to identify and to examine the strength and the direction of the influence of the selected microeconomic factors on the capital structure of the enterprises belonging to the construction industry and quoted on the NewConnect share market. It is in order to accomplish this objective that the correlation analysis and the linear regression methods were applied. The enterprises being the object of the analysis are companies quoted on the NewConnect share market. At the very moment, there are 32 companies belonging to the construction industry quoted on this market. Out of this group, there were 15 companies selected for the needs of this study, because they met the selection criterion, which was the publication of the financial data for the period 2009-2012.

APA, Harvard, Vancouver, ISO, and other styles

23

Madugba, Joseph U., Egbide Ben-Caleb, Uche Tony Agburuga, David, E. Obadiaru, Wilson U. Ani, and Jane O. Ben-caleb. "Optimal Tax Behaviour and Corporate Survival: The Nigeria Experience." Research in World Economy 11, no. 6 (2020): 108. http://dx.doi.org/10.5430/rwe.v11n6p108.

Full text

Abstract:

Every entity operates with the entity concept, which endues management to strategize for survival. This study examined optimal tax behaviour and corporate survival with a focus in Nigeria. Ex-post-facto was adopted and data computed from annual accounts of 52 out of 198 quoted companies were used. Descriptive Statistics, test of normality, outliers, and multi-collinearity tests were carried out to establish the normality of the data. Both fixed and random effects of the generalized least square multiple regressions were conducted and the outcome of the test showed that ETR is a positive but insignificant determinant of EPS while EATS were found to be a positive and significant determinants of EPS of companies in Nigeria. The study concluded that quoted companies are yet to effectively and efficiently explore loopholes in tax laws. The study recommended that companies in Nigeria should urgently explore these loopholes and improve their performance and experts with professional skills should be engaged as not infringe tax laws.

APA, Harvard, Vancouver, ISO, and other styles

24

Aregbeyen, Omo, and Stanley Ogochukwu. "Factors Influencing Investors Decisions in Shares of Quoted Companies in Nigeria." Social Sciences 6, no. 3 (2011): 205–12. http://dx.doi.org/10.3923/sscience.2011.205.212.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Rufus Akintoye, Ishola, Folajimi Festus Adegbie, and Chimeruo Victory Onyeka-Iheme. "Tax Planning Strategies and Profitability of Quoted Manufacturing Companies in Nigeria." Journal of Finance and Accounting 8, no. 3 (2020): 148. http://dx.doi.org/10.11648/j.jfa.20200803.16.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Ekpe, Malthus Timothy, Rosemary Obiageri Obasi, Sadiq Rabiu Abdullahi, Umar Aliyu Mustapha, and Norfadzilah Rashid. "Earnings Surprises and Stock Price Reactions of Quoted Companies in Nigeria." International Journal of Financial Research 11, no. 4 (2020): 306. http://dx.doi.org/10.5430/ijfr.v11n4p306.

Full text

Abstract:

This study focuses on examining the relationship between stock prices and earnings surprises in quoted companies of Nigeria. This study applied a longitudinal research design which studies the effect of earnings surprises on stock prices using panel data. A sample of 64 companies was chosen to study in all sectors of the Nigerian Stock Exchange. The research data were obtained from secondary sources of the annual reports for the selected companies covering the period from 2013 to 2017. The measurement for earnings surprises used in the study is the residual or unexplained component of earnings persistence model commonly referred to as first-order autoregressive AR (1) regression of reported earnings. Were, the data analysis was carried out by regression using the generalised least squares technique. The regression results for positive earnings surprise shows that share prices react negatively to positive surprises with a coefficient of (-2.4109) in tandem with the return news hypothesis which suggests that positive earnings news results in a negative stock-price reaction. The negative earnings surprise results show that stock prices react positively to negative earnings surprises with a positive coefficient of (0.1136). This is in line with the premise of return news, which indicates that negative earnings news leads to a positive reaction to the share price. The study recommends that there is a need to regulate the stock market to improve the level of market efficiency in stock markets. This will improve the rate at which earnings news will be reserved at stock prices. Secondly, there is a need to improve investor confidence in the disclosed profits made by companies.

APA, Harvard, Vancouver, ISO, and other styles

27

Akinlo, Olayinka Olufisayo. "Determinants of Working Capital Requirements in Selected Quoted Companies in Nigeria." Journal of African Business 13, no. 1 (2012): 40–50. http://dx.doi.org/10.1080/15228916.2012.657951.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Wearing, Carmen A., and Bob Wearing. "Between glass ceilings: Female non-executive directors in UK quoted companies." International Journal of Disclosure and Governance 1, no. 4 (2004): 355–71. http://dx.doi.org/10.1057/palgrave.jdg.2040036.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Okunbor, Jonathan A., and E. L. Dabor. "Firm’s Market Structure and Financial Reporting Quality in Nigerian Quoted Companies." Asian Journal of Economics, Business and Accounting 9, no. 1 (2018): 1–14. http://dx.doi.org/10.9734/ajeba/2018/33576.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Hay, Donald, and Helen Louri. "Demands for short-term assets and liabilities by UK quoted companies." Applied Financial Economics 6, no. 5 (1996): 413–20. http://dx.doi.org/10.1080/096031096334042.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

., Hassan, Olalekan O, and Dr Adegbie F.F. "Financial Leverage And Financial Stability Of Quoted Manufacturing Companies In Nigeria." International Journal of Scientific and Research Publications (IJSRP) 11, no. 1 (2020): 474–84. http://dx.doi.org/10.29322/ijsrp.11.01.2021.p10956.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Jabłoński, Bartłomiej. "Transfer of Profit to Shareholders at Warsaw Stock Exchange in the Period 2009–2013." Folia Oeconomica Stetinensia 16, no. 1 (2016): 147–73. http://dx.doi.org/10.1515/foli-2016-0009.

Full text

Abstract:

Abstract The Author of the article presents the results of research devoted to the forms of transfer of profit to shareholders of the companies quoted at Warsaw Stock Exchange in the period 2009–2013. The Author concluded that there are features in the group of dividend companies and another group – that of dividend companies which additionally execute share redemption and cancellation – which make them different.

APA, Harvard, Vancouver, ISO, and other styles

33

Wanjau, Boniface Muriithi, Willy Mwangi Muturi, and Patrick Ngumi. "Influence of Corporate Transparency Disclosures on Financial Performance of Listed Companies in East Africa." Asian Journal of Finance & Accounting 10, no. 1 (2018): 1. http://dx.doi.org/10.5296/ajfa.v10i1.12492.

Full text

Abstract:

With the decline in the financial performance of listed companies in East Africa and the rising trend of corporate failure in both global and local perspective. Stakeholders are increasingly becoming more concerned of the financial performance of their firms. This study aimed to find out whether corporate transparency disclosure can be used to address the decline in financial performance and corporate failures. Therefore, the current study sought to examine the influence of corporate transparency disclosure on financial performance among companies listed in East Africa. Specifically, the study sought to examine the influence of financial transparency, risk transparency, social transparency and governance transparency on financial performance of companies listed in East Africa. The study adopted both descriptive and correlation design. Purposive sampling was used to select the 65 listed companies in Nairobi securities exchange in Kenya, 16 companies quoted in Uganda securities exchange, 7 companies which are quoted in Rwanda Securities Exchange as well as 24 companies listed in Daresalaam securities exchange from 2006 to 2015. Secondary data was collected through the use of document check index retrieved from annual audited financial statements. Regression diagnostic and panel data diagnostic tests were carried out. Results of the study revealed that there was a positive and significant relationship between financial, governance, risk, social transparency and financial performance of listed companies in East Africa.

APA, Harvard, Vancouver, ISO, and other styles

34

Victor Alaba, Oyakhire, Ofobruku Sylvester Abomeh, and Akpoyibo Gregory Akpobome. "Strategic Competitiveness and Corporate Performance of Paints Manufacturing Companies Quoted in Nigerian Stock Exchange." Sumerianz Journal of Business Management and Marketing, no. 41 (February 22, 2021): 17–26. http://dx.doi.org/10.47752/jbmm.41.17.26.

Full text

Abstract:

Corporate organizations all over the world are continually faced with volatile business conditions, competitive market environments and rapid technological change. Most organizations focus on survive and also find better ways to improve their performance. This study examined the effects of strategic competitiveness on the performance of quoted paints manufacturing companies in Nigerian stock exchange. The research used the descriptive research design method. The study investigated the relationship between cost-leadership strategy, differentiation strategy, focus strategy and performance of companies. This research applied the theory of dynamic capability. The data was collected from one hundred and eighty-seven (187) respondents, these includes directors, management staff and senior staff of the six paint companies quoted in Nigeria. The results showed that a strategic competitiveness (cost leadership strategy, diversification strategy and focus strategy) have a significant impact on corporate performance. These findings reinforce the need for paint manufacturing companies to adopt strategic planning in capitalizing on differentiation strategy, train their staff to gain competitive advantage knowledge and ensure their competitive survival.

APA, Harvard, Vancouver, ISO, and other styles

35

Augustine E., Osho,, and Adebambo Adeniyi. "The Relevance of Accounting Theory on Business Financial Performance in Nigeria." European Scientific Journal, ESJ 14, no. 25 (2018): 37. http://dx.doi.org/10.19044/esj.2018.v14n25p37.

Full text

Abstract:

The study was on the relevance of accounting theory on business financial performance in Nigeria. The objective of the study was to examine how accounting theory affects financial performance of business in Nigeria. The research was carried out, using three quoted companies (Berger Paint, Lafarge Cement and Meyer Plc) as the study area. Secondary data was gotten from the companys’ audited annual reports on return on asset with multiple regression analysis. Findings revealed that accounting theory have no significant relationship with the financial performance of business organizations in Nigeria. Thus, it is recommended that the Management of quoted companies must introduce new accounting theories to improve their financial reporting quality and performance; so that the level of their profit can significantly increase.

APA, Harvard, Vancouver, ISO, and other styles

36

Ayuba, James Akwe, Garba Salisu Balago, and Dang Yohanna Dagwom. "EFFECTS OF MACROECONOMIC FACTORS ON STOCK RETURNS IN NIGERIA." International Journal of Finance and Accounting 3, no. 1 (2018): 66. http://dx.doi.org/10.47604/ijfa.711.

Full text

Abstract:

Purpose: This study set out to examine the effects of macroeconomic factors on stock returns for top twenty-five most capitalized quoted equity firms in Nigeria. Emerging markets have different structure and institutional characteristics from developed stock markets, and in view of the fact that investors are interested in getting more insights into the activities of blue chip companies, it is imperative to find out whether stock returns in Nigeria respond differently to effects of macroeconomic factors or not. Hence, the study investigated the effects of inflation rate, interest rate and money supply on stock returns of selected quoted firms in Nigeria from 2007 – 2016. Methodology: The population comprises top twenty-five most capitalized quoted equity firms, out of which twenty-one companies represent the sample of the study. The study adopted ex-post facto research design. The study used secondary data obtained from the audited accounts of the sampled firms, Central Bank of Nigeria Statistical Bulletin and the Nigerian Stock Exchange database and website. Analysis of data was carried out using panel data regression. Findings: The panel regression results indicate significant negative effects between inflation rate, money supply and stock returns of selected quoted companies in Nigeria, while insignificant negative effect is revealed between interest rate and stock returns in Nigeria. Unique contribution to theory, practice and policy: The study recommends among others, taking note of the systematic risks revealed by inflation rate, interest rate and money supply when structuring portfolios and diversification strategies; and intensifying capital market sensitization campaigns by the Securities and Exchange Commission. Keywords: Inflation rate, interest rate, money supply and stock returns.

APA, Harvard, Vancouver, ISO, and other styles

37

Napoli, Francesco. "Management decisions regarding the voluntary disclosure of information: the problem of the recognition of the firm’s intellectual capital and that of lenders’ information needs." Corporate Ownership and Control 11, no. 2 (2014): 251–63. http://dx.doi.org/10.22495/cocv11i2c2p1.

Full text

Abstract:

We analyse data on Italian listed companies quoted on the Milan stock exchange which perform R&D (Research & Development) activity. We find there is a positive relationship between R&D activity and voluntary disclosures of additional information that: a) regards R&D assets in themselves, in line with theoretical predictions according to which voluntary disclosure makes up for shortcomings in the current financial accounting model; b) is relevant to lenders’ interests, in line with the fact that quoted Italian firms are highly dependent upon lenders. Owner-managers of quoted Italian firms show, moreover, a significant tendency to augment additional information provided to lenders in the event of losses (negative earnings)

APA, Harvard, Vancouver, ISO, and other styles

38

Lisek, Sławomir, and Lidia Luty. "DEVELOPMENT OF LISTED COMPANIES IN SELECTED VOIVODESHIPS OF EASTERN POLAND IN 2013–2017." Acta Scientiarum Polonorum. Oeconomia 18, no. 2 (2019): 49–58. http://dx.doi.org/10.22630/aspe.2019.18.2.18.

Full text

Abstract:

Public companies are a subject of the public interest. Voivodships adjacent directly to the eastern border of Poland are industrialized less than the mean for Poland. This article to analyse changes of the financial conditions of the companies quoted at the Warsaw Stock Exchange (Giełda Papierów Wartościowych w Warszawie) from these voivodships in 2013–2017. Findings prove that these companies are not endangered by bankruptcy. Their situation is average, stable in investigated period.

APA, Harvard, Vancouver, ISO, and other styles

39

Mongrut, Samuel, Darcy Fuenzalida O’Shee, Claudio Cubillas Zavaleta, and Johan Cubillas Zavaleta. "Determinants of Working Capital Management in Latin American Companies." Innovar 24, no. 51 (2014): 5–17. http://dx.doi.org/10.15446/innovar.v24n51.41235.

Full text

Abstract:

The aim of this study is to determine the factors that affect working capital management in Latin American companies. Using an unbalanced panel data analysis for companies quoted in five Latin American capital markets it is shown that companies in Argentina, Brazil, Chile and Mexico are holding cash excesses, which could destroy firm value. Results show that the industry cash conversion cycle, the company market power, its future sales and country risk have an influence on the way Latin American companies manage their working capital with significant differences among countries in the region.

APA, Harvard, Vancouver, ISO, and other styles

40

Pickering, Mark E. "An Exploratory Study of Organizational Governance in Publicly-Quoted Professional Service Firms." Organization Studies 36, no. 6 (2015): 779–807. http://dx.doi.org/10.1177/0170840615571959.

Full text

Abstract:

There has been a trend of large professional service firms (PSFs) to move from the partnership form of ownership to alternative ownership forms. As part of this trend large, publicly-quoted accounting companies have emerged in Australia, the US and the UK. Research on how publicly-owned PSFs, including accounting companies, are governed, whether aspects of the governance of partnership persist, why particular governance interpretive schemes and associated structures and systems are implemented and implications for performance is sparse. This study explores the interpretive scheme of governance in two Australian publicly-quoted accounting companies and finds one of the companies to have mimicked the major attributes of the partnership interpretive scheme while the other company moved to a corporate form of governance eliminating all vestiges of the partnership interpretive scheme. Governance was found to have significant implications for the performance of the companies with moving from a partnership interpretive scheme contributing to the ultimate failure of one of the companies. The cases suggest that failed experiments in the governance of publicly-owned PSFs, a relatively recently emerged ownership form in some professions, may contribute to conflicting prior findings on the implications of ownership form for the performance of PSFs. Two alternative approaches to the introduction of corporate style governance structures and systems were identified with the findings suggesting potential benefits of evolution rather than revolution. Based on the findings, a theoretical model of the interpretive scheme of governance of publicly-traded PSFs is developed including factors affecting the interpretive scheme implemented and the introduction of more corporate-like governance structures and systems, potential performance implications of PSFs moving away from a partnership interpretive scheme and the conditions and contingencies under which the relationship may hold. The paper also extends the application of agency theory to publicly-owned PSFs.

APA, Harvard, Vancouver, ISO, and other styles

41

Birds, John. "The Companies Act 2006 – revolution or evolution?" Managerial Law 49, no. 1/2 (2007): 13–15. http://dx.doi.org/10.1108/03090550710759649.

Full text

Abstract:

PurposeThe Companies Act became law in November 2006. Government spokesmen have claimed that it will simplify the running of the private companies that constitute the majority of registered companies and that it will enhance shareholder engagement in large quoted companies. Aims to question whether this is really the case.Design/methodology/approachThe article is a critical commentary.FindingsThere are some good things in the Act but it can be argued that these hardly add up to a revolution, and the new Act remains full of regulatory requirements for all companies, something that will be compounded when the mass of necessary secondary legislation is introduced.Originality/valueShows that evolution rather than revolution would seem a more apt description of this legislation.

APA, Harvard, Vancouver, ISO, and other styles

42

Kowerski, Mieczyslaw. "Can Increasing Dividends be a Symptom of the Financialization of the Polish Economy?" e-Finanse 12, no. 4 (2017): 1–19. http://dx.doi.org/10.1515/fiqf-2016-0004.

Full text

Abstract:

Abstract Because operationally financialization may be detected by the increase of interest, dividends, or capital gains, the paper tries to answer the question as to whether the increased dividend payments observed in Poland can be a symptom of financialization. Analysis of basic tendencies of changes in propensities to pay dividends, values, structures and payout ratios of companies quoted in the years 1992-2014 on the Warsaw Stock Exchange tend towards the conclusion that the increase of dividend payouts at this time is not a sign of financialization of the economy. But because most of the phenomena connected with the dividend policy of the companies quoted on the WSE show similar tendencies to those of the developed equity markets, this may be a symptom of the financialization of the Polish economy in the future.

APA, Harvard, Vancouver, ISO, and other styles

43

Okolie, Augustine O. "Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria." IOSR Journal of Economics and Finance 2, no. 2 (2013): 07–16. http://dx.doi.org/10.9790/5933-0220716.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Temitayo. V, Fadare, Dr Adegbie, and F. F. "Cost Management and Financial Performance of Consumer Goods Companies, Quoted in Nigeria." International Journal of Scientific and Research Publications (IJSRP) 10, no. 8 (2020): 82–90. http://dx.doi.org/10.29322/ijsrp.10.08.2020.p10413.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Salawu, Rafiu Oyesola. "Corporate Governance and Tax Planning Among Non-Financial Quoted Companies in Nigeria." African Research Review 11, no. 3 (2017): 42. http://dx.doi.org/10.4314/afrrev.v11i3.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Atanda, Fatai, and Taiwo Asaolu. "Developments in Value Creation and Appropriation of Nigerian Non-financial Quoted Companies." British Journal of Economics, Management & Trade 9, no. 1 (2015): 1–13. http://dx.doi.org/10.9734/bjemt/2015/18640.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Rijken, Herbert A., Menno C. Booij, and Adrian Buckley. "Valuation differences between quoted and unquoted companies- empirical evidence from the UK." European Journal of Finance 5, no. 3 (1999): 256–75. http://dx.doi.org/10.1080/135184799337091.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Olarewaju, Odunayo Magret, and John Ayobamibo Olayiwola. "Corporate Tax Planning and Financial Performance in Nigerian Non‐Financial Quoted Companies." African Development Review 31, no. 2 (2019): 202–15. http://dx.doi.org/10.1111/1467-8268.12378.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

蒋, 烨. "The Analysis on the Cash Dividends Policies of the GEM Quoted Companies." Finance 02, no. 04 (2012): 166–69. http://dx.doi.org/10.12677/fin.2012.24020.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Okegbe, T. O., and Francis Chinedu Egbunike. "Corporate Social Responsibility and Financial Performance of Selected Quoted Companies in Nigeria." NG-Journal of Social Development 5, no. 4 (2016): 168–89. http://dx.doi.org/10.12816/0033096.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Quoted companies'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles