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Papers by Abisola Akinola
Journal of Accounting and Taxation, 2022
The economic development of any nation is largely dependent on the stability of the nation's bank... more The economic development of any nation is largely dependent on the stability of the nation's banking industry, because the industry promotes the savings culture of the public, aids capital funding, implements the monetary policy of a country and promotes the facilitation of international trade. Therefore this study examined the effect of bank size on the financial performance of listed Deposit Money Banks in Nigeria (DMBN). Also, the study examined the moderating effect of internal control adequacy on the relationship between bank size and financial performance. The study adopted an expost facto research design because secondary data were extracted from published annual reports of 10 DMB in Nigeria, for a period of 12 years from 2006 to 2017. The data were analyzed using descriptive and inferential statistics (multiple regression analysis). Results from the analysis showed that the proxies of bank size (total assets, number of employees and customers' deposit) had a cumulative effect on return on asset for financial performance. Also, internal control adequacy as a moderating variable enhanced the effect of bank size on financial performance. Hence, the study concluded that, total asset, number of employees ad customer's deposit as proxies for bank size had a combined effect on financial performance.
Journal of Accounting and Taxation, 2019
The stock market has continually been a source of economic development in most developing countri... more The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors' perception and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty (40) companies. The study employed the multiple regression techniques to analyze the relationship between investors' perception (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results show that investors' perception, when proxy by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors' perception, when measured by dividend per share, tend to have a positive effect on profitability, but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market.
Journal of Accounting and Taxation, 2022
The economic development of any nation is largely dependent on the stability of the nation's bank... more The economic development of any nation is largely dependent on the stability of the nation's banking industry, because the industry promotes the savings culture of the public, aids capital funding, implements the monetary policy of a country and promotes the facilitation of international trade. Therefore this study examined the effect of bank size on the financial performance of listed Deposit Money Banks in Nigeria (DMBN). Also, the study examined the moderating effect of internal control adequacy on the relationship between bank size and financial performance. The study adopted an expost facto research design because secondary data were extracted from published annual reports of 10 DMB in Nigeria, for a period of 12 years from 2006 to 2017. The data were analyzed using descriptive and inferential statistics (multiple regression analysis). Results from the analysis showed that the proxies of bank size (total assets, number of employees and customers' deposit) had a cumulative effect on return on asset for financial performance. Also, internal control adequacy as a moderating variable enhanced the effect of bank size on financial performance. Hence, the study concluded that, total asset, number of employees ad customer's deposit as proxies for bank size had a combined effect on financial performance.
Journal of Accounting and Taxation, 2019
The stock market has continually been a source of economic development in most developing countri... more The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors' perception and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty (40) companies. The study employed the multiple regression techniques to analyze the relationship between investors' perception (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results show that investors' perception, when proxy by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors' perception, when measured by dividend per share, tend to have a positive effect on profitability, but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market.