International Journal of Finance and Banking Research

Volume 5, Issue 4, August 2019

  • Impact of Fair Value Accounting on Biological Assets in Agricultural Sector in Nigeria

    Ubesie Madubuko Cyril, Nnajieze Ifeyinwa Elizabeth, Mbah Chris Chukwuemeka

    Issue: Volume 5, Issue 4, August 2019
    Pages: 64-70
    Received: May 30, 2019
    Accepted: Jul. 17, 2019
    Published: Aug. 05, 2019
    Abstract: This study critically reviewed the impact of fair value accounting on biological assets of Nigerian agricultural sector with a focus on Okomu Oil Palm Company Plcfor the period of 2009-2018. The study adopted ex-post facto research design. Analytical techniques employed were descriptive statistics and Ordinary Least Squares (OLS) multiple regressio... Show More
  • The Impact of Board Gender and Multiple Directorship on Cash Holdings: Evidence from Jordan

    Mohammad Yousef Alghadi, Ahmad Rizal Mazlan, Adilah Azhari

    Issue: Volume 5, Issue 4, August 2019
    Pages: 71-75
    Received: Apr. 11, 2019
    Accepted: Jun. 14, 2019
    Published: Aug. 06, 2019
    Abstract: This study examined the influence of corporate governance on company cash holding by explaining the relationship between board gender, multiple directorship and cash holding using a sample of 87 non-financial companies including industrial and service companies that listed on the Amman Stock Exchange from 2011 to 2017. By using Ordinary Last Square... Show More
  • The Relationship Between Board Diversity and Corporate Financial Performance: Empirical Evidence from Five Selected Commercial Banks in Nigeria

    Sixtus Cyprian Onyekwere, Samuel Wesiah, Shukriyya Nuuman Danbatta

    Issue: Volume 5, Issue 4, August 2019
    Pages: 76-90
    Received: Jul. 02, 2019
    Accepted: Aug. 04, 2019
    Published: Aug. 15, 2019
    Abstract: The purpose of this research was to investigate the nature of the relationship between board diversity and financial performance of deposit money Banks quoted on the Nigerian stock exchange. Based on extensive review of the literature, three board diversity variables were identified namely gender (measured by the proportion of women in the boardroo... Show More
  • Macroeconomic Analysis of Interest Rate and Economic Growth in Nigeria: A Time Series Approach

    Miftahu Idris

    Issue: Volume 5, Issue 4, August 2019
    Pages: 91-104
    Received: Jul. 03, 2019
    Accepted: Aug. 07, 2019
    Published: Aug. 28, 2019
    Abstract: This study examines the impact of interest rate on economic growth in Nigeria using annual time series data spanning 1980 to 2017. This phenomenon is particularly interesting from a theoretical standpoint as well as for the understanding of financial market mechanisms. The Vector Autoregression (VAR) model and the Granger causality test are employe... Show More
  • Effect of Accruals Earnings Management on Share Price of Quoted Nigerian Firms

    Ubesie Madubuko Cyril, Ogbu Samuel, Mbah Chris Chukwuemeka

    Issue: Volume 5, Issue 4, August 2019
    Pages: 105-113
    Received: Mar. 27, 2019
    Accepted: Aug. 19, 2019
    Published: Sep. 02, 2019
    Abstract: Earnings management occurs during which financial reports are prepared using judgment in order to mislead the stakeholders about the underlying economic performance of the company, or to influence contractual outcomes that are based on the reported earnings. This indicates that managements have incentives to manipulate the earnings in the purpose o... Show More