Browsing by Author "Daniya Adeiza AbdulAzeez"

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    Board Diversity and Intellectual Capital Performance of Listed Non-Financial Service Firms in Nigeria
    (Universitas Negeri Semarang, Indonesia, 2023-01-26) Lawal Tajudeen; Daniya Adeiza AbdulAzeez; Musa Saidu
    Purpose : This study examines the effect of board diversity on the intellectual capital performance of listed non-financial service firms in Nigeria. This is due to the paucity of studies in this area especially within the context of Nigeria even at the instance of the gradual and steady shift from the industrial to information/knowledge based economy. Method : The study employs correlational research design to examine the 44 sampled firms for a period of ten years (2011-2020). Quantitative data extracted from the annual reports of the firms were analysed using descriptive statistics, correlation and Fixed Effects regressions. Findings : The regression results revealed that board composition and board size have significant positive effect on intellectual capital performance. However, board ownership has insignificant effect on intellectual capital performance. Consequently, the study failed to reject the second null hypothesis. Novelty : Previous Nigerian studies concentrated on the use of traditional Value Added Intellectual Coefficients (VAIC) which is currently considered inappropriate. Given the previous studies, this study is novel because it uses the Modified Value Added Intellec tual Coefficient (MVAIC).
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    BOARD HETEROGENEITY, AUDIT COMMITTEE GENDER AND CORPORATE TAX AGGRESSIVENESS OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
    (Kashere Journal of Management Sciences, 2023-09-27) Lukman Ojedele Lawal; Tajudeen Lawal; Daniya Adeiza AbdulAzeez
    Aggressive tax planning are activities generally designed to reduce tax liability that includes tax evasion and legitimate saving of taxes. This study therefore aims to examine the impact of board heterogeneity on the tax aggressiveness, as well as the moderating effect of audit committee gender on the relationship between board heterogeneity and tax aggressiveness of listed consumer goods firms in Nigeria. Data were collected from one hundred and seventy financial years of firms in Nigeria from 2013-2022. The study analysed the data by means of descriptive statistics and correlation techniques. The regression results revealed that board nationality and board education have significant impact on tax aggressiveness. The finding of the study however, revealed that board composition has significant negative impact on tax aggressiveness. Similarly, the result from moderating model revealed that audit committee gender influenced the relationship between board heterogeneity and tax aggressiveness of the firms. The study therefore concludes that board heterogeneity is important in tax planning activities. The study recommends that the firms should maintain the number of foreign directors as well as maintaining the number of directors with training in accounting, finance and economics in order to continue to improving their tax planning activities. Similarly, the role of AC gender should be given ultimate attention when nominating AC members, since it improved the relationship between board heterogeneity and tax planning of consumer goods firms in Nigeria
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    Human capital efficiency and profitability of quoted integrated oil and gas companies in Nigeria,
    (Studia Universitatis Babeş‐Bolyai, 2019-09-19) Lawal Tajudeen; Daniya Adeiza AbdulAzeez; Mohammed Yabagi Ibrahim
    Human capital represents the engine that drives the entity and the foundation on which organizational success rests. This study examines the impact of human capital efficiency on profitability of five Integrated Oil and Gas companies in Nigeria between 2008 and 2017. This was examined by means of value added intellectual coefficient (VAIC) and it analyses how human capital efficiency affects the profitability of these firms measured by return on assets (ROA) and return on equity (ROE). Multiple regression technique was applied on data to draw inferences using STATA Version 13. The finding of the study reveals that Human capital efficiency has positive and significant impact on the ROA of the firms under study. Based on the findings of the study, it is therefore, recommended that integrated oil and Gas companies in Nigeria should continue to invest more on their employees in order to improve their performance. The study also recommends that Human Capital should be treated as the most valuable asset of integrated oil and Gas companies in Nigeria.