Browsing by Author "Musa Saidu"

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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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    Ethical Accounting Practices and Financial Reporting Quality: Evidence from Listed Firms in Nigeria
    (International Accounting and Taxation Research Group, Faculty of Management Sciences, University of Benin, Benin City, Nigeria, 2019-07-23) Mubaraq Sanni; Abdulrasaq Mustapha; Musa Saidu
    Incessant widespread of corporate financial scandals have been matters of concern among corporate stakeholders. This has been largely attributed to unethical Accounting practices across the globe in the last decade. This study examines the effect of ethical Accounting practices and financial reporting quality of listed manufacturing companies in Nigeria. Primary data were collected through self-administered questionnaires, the population of the study is two hundred and fifteen (215) practicing accountant of those listed manufacturing firms in Nigeria of which they have at least minimum of five (5) engagement partners in each firm from the totality of forty three (43) manufacturing companies, sample size is one hundred and forty (140), random sampling technique was employed and statistically analyzed using Multiple regression analysis Results of the study show that: integrity of accountants has positive significant relationship with financial reporting quality of the listed manufacturing firms in Nigeria; objectivity of accountants has positive significant relationship with financial reporting quality of the listed manufacturing firms in Nigeria; professional behaviour was statistically significant and positively related with financial reporting quality of the listed manufacturing firms in Nigeria. The study concluded that, ethical Accounting practices affect financial reporting quality of the listed manufacturing firms in Nigeria. The study therefore recommended that professional Accountants should design more strategy that would encourage their members to continue abide by the ethical standards; and that the professional value system must be devoid of familiarity threat addressed to ethical standards.