Browsing by Author "Abdulrasheed Alabere Jamiu"

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    FINANCIAL DISTRESS AS A DETERMINANT OF CORPORATE TAX PLANNING STRATEGIES OF LISTED MANUFACTURING COMPANIES IN NIGERIA
    (POLAC MANAGEMENT REVIEW (PMR) DEPARTMENT OF MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024-09-01) Abdulrasheed Alabere Jamiu; Saheed Lawal; Ogunwole Adeniyi Emmanuel; Olabode Kehinde Joseph
    Apparently, the persistence increase in tax rate, inadequacy of tax incentives and poor capital allowance across developing countries, particular Nigeria manufacturing companies which has consequently resulted into corporate tax planning strategies. As a result of this void, this study investigates financial distress as a determinant of corporate tax planning strategies of listed manufacturing companies in Nigeria. .. This study employed an ex-post facto research strategy; on the study date, 39 manufacturers of consumer and industrial goods were listed on the Nigerian Stock Exchange floor (Nigerian Stock Exchange Fact book, 2020). The study focused on 29 manufacturing enterprises between 2013 to 2020, a span of twelve years. Consequently, after eight years and 29 manufacturing companies, a total of two hundred and thirty-two (232) observations were made. In the light of result and findings of this study, it was discovered that financial distress has negative effect on corporate tax planning strategy. Therefore, this study recommends that Managers responsible for overseeing businesses in severe financial trouble need to consider the best strategy for preserving the business, which may be accomplished by lowering the obstacles the companies, must overcome in order to boost sales for manufacturing enterprises.
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    FIRMS’ INNOVATIVENESS, MANAGERIAL DYNAMICS AND SUISTA NABILITY REPORTING AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA
    (MAJAF, 2022-12-01) Abdulrasheed Alabere Jamiu
    This study examined the effects of firms’ innovativeness on social sustainability disclosure of some selected listed Nigerian manufacturing companies. Using ex-post facto research approach on a sample of 49 manufacturing companies, the study used firms' technological infrastructure and firms’ complexities as proxies for their innovativeness. The data utilized covers the ten-year period from 2011 to 2020, with a total of 490 firm-year observations. The study hypothesized in a null form that firms' complexities and technological infrastructures have no significant influence on social sustainability disclosure. The results showed that firms' complexities and technological infrastructures have significant negative influences on social sustainability disclosure. Hence, the firms’ innovativeness has a significant negative influence on social sustainability disclosures of the Nigerian listed manufacturing companies. Thus, in order to ensure that manufacturing companies disclose information about the social effects of the complexity of their operating activities and social disclosure in relation to the acquisition of a new asset that will be useful to the stakeholders' informational needs, the