ALHASSAN HALADU | Northwest university kano (original) (raw)
Papers by ALHASSAN HALADU
International journal of science and management studies, Dec 31, 2018
Due to the greater influence of sustainability issues on today's global matters, this research ob... more Due to the greater influence of sustainability issues on today's global matters, this research observed how social-sustainability could influence the relationship between specific firm characteristics of firm age, audit firm, effective tax rate and environmental-sustainability disclosure. This area is a very wide gap that is yet to be fully explored especially as it affects developing economies. In this study, the researcher covers the entire environmentally sensitive sector of the Nigerian economy with 67 companies chosen as sample size for the study. Measurement of the dependent and moderating variables was done through simple average disclosure index (SADI) which, is the simple average of the total disclosure made on individual elements under these two observations. The framework and model of the study were built on the moderating effects of socialsustainability on the relationship between specific corporate characteristics and environmental-sustainability reporting. Using Stata13 the study tests for the level of disclosure of environmental-sustainability, types, direction, and impacts of the relationships between the specific corporate characteristics and environmentsustainability reporting; and the significance of the influence of the relationship. The results show among other things that a positive and significant relationship exists between firm age, audit firm & effective tax rate, and environmental-sustainability reporting. Furthermore, it was discovered that high environmentally sensitive elements such as biodiversity & wastes, effluents, product impacts and environmental management department; have lower disclosure rates compared to lower environmental elements like materials used and energy consumed.
International Journal of Emerging Markets
PurposeIn many societies, environmental problems have had some negative impacts on both social an... more PurposeIn many societies, environmental problems have had some negative impacts on both social and economic features with issues like capital structure seriously affected. In this write-up, an attempt has been made to pinpoint the influence of the combined effects of integrated reporting and financial leverage on the value of a firm. In most emerging markets, investment is heavily dependent on foreign capital inflow which is mainly in the form of financial leverage. It is, therefore, necessary to know how this shapes the net worth of firms in which they are invested. Shareholders' fund is a major factor in determining the level of investment and economic stability of a nation and consequently improvements in sustainable development. Hence, the moderating role of financial leverage in the integrated reporting-shareholders’ funds relationship aims to warrant this research.Design/methodology/approachAll listed firms on the Nigerian Stock Exchange (NSE) as of 31st December 2021 were...
In presenting this thesis in fulfilment of the requirements for a Ph.D. Accounting from the Unive... more In presenting this thesis in fulfilment of the requirements for a Ph.D. Accounting from the Universiti Utara Malaysia (UUM), I agree that the Library of this university may make it freely available for inspection. I further agree that permission for copying this thesis in any manner, in whole or in part, for scholarly purposes may be granted by my supervisor(s) or in their absence, by the Dean of Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM) where I did my thesis. It is understood that any copying or publication or use of this thesis or parts of it for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to the UUM in any scholarly use which may be made of any material in my thesis.
In third world economies like Nigeria, the role of foreign ownership of businesses compared to lo... more In third world economies like Nigeria, the role of foreign ownership of businesses compared to local ownership on environmental issues has been given very little attention. Foreign investors may assist in the fight against environmental degradation. This research determines the relationship between environmental information disclosure and ownership structure in combination with environmental agencies using the latest version of GRI (G4). The study is a pioneer application of environmental agencies' role in sustainability reporting and considers 81 companies in 6 environmentally sensitive industries of the economy. From a stratified random selected sample of 67 firms, the study tested for the relationship from 2009 to 2014. The outcome showed an inverse and significant relationship between environmental disclosure and ownership structure. This forced the recommendation that local ownership should be encouraged to grow at a faster rate so that a positive impact will be reflected on environmental information disclosure.
Capital structure is a very important component of business organizations.It is an index of many ... more Capital structure is a very important component of business organizations.It is an index of many variables that may affect both short-run and long-run decisions as interested parties both within and outside the organization may use it to determine many future activities.In Nigeria our economy is highly in need of foreign capital for the long-term financing of businesses.The 2008 recession adversely affected the capital structure of most of the businesses operating in Nigeria especially financial institutions.Foreign investments were withdrawn to finance deficits abroad.This paper aims at investigating the causes of the global economic meltdown and how it helps shaped Nigeria’s capital structure’s relationship with determinant variables.Documentary sources were the main source of data used for this paper.The massive level of poverty in the country served as a favorable breeding ground for the impacts of the global economic meltdown to be very effective.In addition, the openness of ou...
International Journal of Science and Management Studies (IJSMS), 2018
The study examines the cooperation between internal and external auditors in discharging duties a... more The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the ext...
Social Responsibility Journal, 2021
Purpose An attempt is made in this study aims to examine the extent to which the role of environm... more Purpose An attempt is made in this study aims to examine the extent to which the role of environmental agencies in Nigeria, i.e. DEPARTMENT for Petroleum Resources (DPR), National Environmental Standard and Regulatory Enforcement Agency (NESREA) and Nigerian Stock Exchange (NSE), influences firms’ attributes on sustainability reporting. Design/methodology/approach Both primary and secondary data covers 2015-2019 were used to collate information for the analyzes. The analysis was done using Stata 13 to determine the moderating impact of policy administrators on the relationship between corporate attributes and sustainability reporting. Findings The findings showed a very low level of sustainability reporting (27.53%), with a high significant level. Moreover, a positive and significant relationship exists between the major corporate attributes and sustainability reporting. A highly significant moderating impact of environmental policy administrators exists on these attributes, except ...
Customs and traditions have for long shaped the consumption patterns and habits of so many societ... more Customs and traditions have for long shaped the consumption patterns and habits of so many societies.Social values that range from historic, traditional, customary, religious, etc. have played a great role in what people eat, wear, and use generally.This work is an attempt to validate the assertion that social norms are not responsible for the consumption pattern of the Hausa-Fulani ethnic group of Nigeria. Using the Hausa-Fulani population in Kano State, a survey was carried out on 150 residents of each of the 44 local governments of the State. Kano State was chosen because it gives a fair reflection of the Hausa and Fulani spread in Nigeria and the West African sub-region.The data, analysed through OLS regression showed among other things that traditional and modern values have significant influence on Hausa-Fulani consumers.However, while traditional values have direct impact modern values have an inverse effect. Religion has no significant influence on their consumption pattern....
The Paris “Climate Deal” is an indication of the seriousness at international level, being attach... more The Paris “Climate Deal” is an indication of the seriousness at international level, being attached to environmental degradation. The efficiencies of government environmental agencies in the disclosure of environmental information by sensitive firms in Nigeria, is what the study to examine. Covering the periods 2009 to 2014, secondary data was obtained from firms’ financial, sustainability and TBL statements selected at random from six sectors of the economy. Through the use of Stata13 analytical tool, regression of the variables was carried out. The result showed an encouraging disclosure index of about 55%. In particular, all the relationships measured had significant relationships and applied the latest version of GRI (G4). Environmental agencies were also tested for their role in sustainability reporting. The study recommends nonexecutive members of the board of Directors be educated on environmental matters so as to offset their negative impact on the disclosure of envir...
This study examine the internal control measures for fraud prevention and detection in Deposit Mo... more This study examine the internal control measures for fraud prevention and detection in Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE). Data collected were from both primary and secondary sources using annual financial reports and questionnaire for the respondents of all listed DMBs in Nigeria. Analysis was mainly done by regression of the internal control measures and fraud in DMBs. Internal control measures proxies are control environment, risk assessment and control activities. On the other hand, fraud prevention and detection proxy is discretional accruals. The analysis found out that the internal control measures of control environment, risk assessment, and control activities have negative influence on fraud detection and prevention (discretional accruals). However, the influence of risk assessment is not significant. It was therefore recommended that an overhaul of the management and internal control systems currently being operated by DMBs in Nigeria be...
The fact that the banking industry is not a polluted or environmentally sensitive sector does not... more The fact that the banking industry is not a polluted or environmentally sensitive sector does not immune it from its consequences, because as members of the community they equally owe a responsibility to society.Our major aim in this study is to assess the relationship between banks capital structure and sustainable development in Nigeria.While the manufacturing and other environmentally sensitive sectors are expected to contribute positively towards sustainable development, it is also logical that major creditors (banks) to these industries do same. Scarce literature's on the role of service industries on sustainability reporting is what motivated the researcher to investigate the role banks have been playing in promoting sustainable development given the strength of their capital base. Using 75% of banks quoted in the NSE, the variables were regressed to see the difference in the mean within the periods 2010 to 2013. The result from the F-Change test showed that there is no si...
The study of Activity-Based Costing (ABC) system is a recent phenomenon in accounting. Modern man... more The study of Activity-Based Costing (ABC) system is a recent phenomenon in accounting. Modern management requires details of costs and other statistical information which will enable it not only to distinguish efficient departments from inefficient ones and profitable products from unprofitable ones, but to also relate good and bad results to individual managers or those directly responsible for them.The availability of such information in a convenient form enables management to judge the efficiency of past efforts, control current operations, make future plans and above all cut down heavily on its operating costs.ABC is among the latest tools designed to perform such functions.A concept mostly associated with the manufacturing sector, this paper reviews ABC and tests the extent to which it is practicable in service industries. Specifically, the conditions necessary for effective ABC and the reasons for its preferred application was looked into.It is also intended to bring to light ...
Studia Universitatis Babeș-Bolyai Negotia, Dec 29, 2017
Environmental reporting based on triple bottom line (TBL) reporting consists of three basic eleme... more Environmental reporting based on triple bottom line (TBL) reporting consists of three basic elements of profit, people and planet depicting economic, social and environmental information respectively. Past studies have tend to examine the relationships between these three collectively and other variables, especially corporate characteristics. Of greater concern to environmentalists however, is the dissemination of environmental information, which has been greatly ignored. This study is, therefore, an attempt to examine exclusively the relationship between pure environmental information disclosure and environmental monitoring agencies. Methodology: Using environmentally sensitive firms operating in Nigeria, the study employed content analysis and regression to determine the relationship covering the period 2009-2014. Findings: It concluded that both significant positive and negative relationships exists between environmental reporting and monitoring agencies. Research Implications: This shows that while Nigerian Stock Exchange contributes positively to environmental information disclosure, Department of Petroleum Resources and National Environmental Standards and Regulations Enforcement Agency are having a negative impact on environmental information dissemination. Practical Implications: There is a clear indication that the Department of Petroleum Resources and National Environmental Standards and Regulations Enforcement Agency are inefficient/ineffective. Originality/ The lack of treating environmental information dissemination independently from other elements of sustainability is what this study capitalized on. Furthermore, studying the influence of environmental monitoring agencies (NSE, DPR and NESREA) on environmental reporting is mostly overlooked by scholars.
In third world economies like Nigeria, the role of foreign ownership of businesses compared to lo... more In third world economies like Nigeria, the role of foreign ownership of businesses compared to local ownership on environmental issues has been given very little attention. Foreign investors may assist in the fight against environmental degradation. This research determines the relationship between environmental information disclosure and ownership structure in combination with environmental agencies using the latest version of GRI (G4). The study is a pioneer application of environmental agencies’ role in sustainability reporting and considers 81 companies in 6 environmentally sensitive industries of the economy. From a stratified random selected sample of 67 firms, the study tested for the relationship from 2009 to 2014. The outcome showed an inverse and significant relationship between environmental disclosure and ownership structure. This forced the recommendation that local ownership should be encouraged to grow at a faster rate so that a positive impact will be reflected on en...
State-of-the-Art Theories and Empirical Evidence
International Journal of Ethics and Systems
Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon M... more Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also foun...
Journal of Accounting and Finance in Emerging Economies
Purpose: There is need for specialization on individual categories of sustainability information ... more Purpose: There is need for specialization on individual categories of sustainability information disclosure. An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure. Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014). Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships. Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on s...
This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.
Global Review of Accounting and Finance, 2016
IOSR Journal of Humanities and Social Science, 2016
The major objective of the research is to examine how environmental information disclosure has be... more The major objective of the research is to examine how environmental information disclosure has been reported over the years through GRI disclosure standard and guidelines. The study considers environmentally sensitive firms listed in the NSE for the 6-year period ranging from 2009-2014. Data of the selected sample were analyzed using Excel13, SPSS22 and Stata13 to produce diagrammatic as well as statistical results. The outcome of evaluated data was very encouraging as it shows an average disclosure rate of 60.36% given by the simple average disclosure index. Besides, the discovery also pointed out that the rate of disclosure was higher after the adoption of the IFRS reporting system by the Nigerian government on 1 st January, 2012.It was therefore, recommended that environmental reporting be made mandatory and an effective and efficient enforcement of IFRS be done, so that positive trends in environmental reporting could be encouraged and maintained. The research covers a shorter period of just six years. This could be extended by further studies which may cover wider periods (10 years and above) and sectors (more than six) of the economy of a developing nation.
International journal of science and management studies, Dec 31, 2018
Due to the greater influence of sustainability issues on today's global matters, this research ob... more Due to the greater influence of sustainability issues on today's global matters, this research observed how social-sustainability could influence the relationship between specific firm characteristics of firm age, audit firm, effective tax rate and environmental-sustainability disclosure. This area is a very wide gap that is yet to be fully explored especially as it affects developing economies. In this study, the researcher covers the entire environmentally sensitive sector of the Nigerian economy with 67 companies chosen as sample size for the study. Measurement of the dependent and moderating variables was done through simple average disclosure index (SADI) which, is the simple average of the total disclosure made on individual elements under these two observations. The framework and model of the study were built on the moderating effects of socialsustainability on the relationship between specific corporate characteristics and environmental-sustainability reporting. Using Stata13 the study tests for the level of disclosure of environmental-sustainability, types, direction, and impacts of the relationships between the specific corporate characteristics and environmentsustainability reporting; and the significance of the influence of the relationship. The results show among other things that a positive and significant relationship exists between firm age, audit firm & effective tax rate, and environmental-sustainability reporting. Furthermore, it was discovered that high environmentally sensitive elements such as biodiversity & wastes, effluents, product impacts and environmental management department; have lower disclosure rates compared to lower environmental elements like materials used and energy consumed.
International Journal of Emerging Markets
PurposeIn many societies, environmental problems have had some negative impacts on both social an... more PurposeIn many societies, environmental problems have had some negative impacts on both social and economic features with issues like capital structure seriously affected. In this write-up, an attempt has been made to pinpoint the influence of the combined effects of integrated reporting and financial leverage on the value of a firm. In most emerging markets, investment is heavily dependent on foreign capital inflow which is mainly in the form of financial leverage. It is, therefore, necessary to know how this shapes the net worth of firms in which they are invested. Shareholders' fund is a major factor in determining the level of investment and economic stability of a nation and consequently improvements in sustainable development. Hence, the moderating role of financial leverage in the integrated reporting-shareholders’ funds relationship aims to warrant this research.Design/methodology/approachAll listed firms on the Nigerian Stock Exchange (NSE) as of 31st December 2021 were...
In presenting this thesis in fulfilment of the requirements for a Ph.D. Accounting from the Unive... more In presenting this thesis in fulfilment of the requirements for a Ph.D. Accounting from the Universiti Utara Malaysia (UUM), I agree that the Library of this university may make it freely available for inspection. I further agree that permission for copying this thesis in any manner, in whole or in part, for scholarly purposes may be granted by my supervisor(s) or in their absence, by the Dean of Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM) where I did my thesis. It is understood that any copying or publication or use of this thesis or parts of it for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to the UUM in any scholarly use which may be made of any material in my thesis.
In third world economies like Nigeria, the role of foreign ownership of businesses compared to lo... more In third world economies like Nigeria, the role of foreign ownership of businesses compared to local ownership on environmental issues has been given very little attention. Foreign investors may assist in the fight against environmental degradation. This research determines the relationship between environmental information disclosure and ownership structure in combination with environmental agencies using the latest version of GRI (G4). The study is a pioneer application of environmental agencies' role in sustainability reporting and considers 81 companies in 6 environmentally sensitive industries of the economy. From a stratified random selected sample of 67 firms, the study tested for the relationship from 2009 to 2014. The outcome showed an inverse and significant relationship between environmental disclosure and ownership structure. This forced the recommendation that local ownership should be encouraged to grow at a faster rate so that a positive impact will be reflected on environmental information disclosure.
Capital structure is a very important component of business organizations.It is an index of many ... more Capital structure is a very important component of business organizations.It is an index of many variables that may affect both short-run and long-run decisions as interested parties both within and outside the organization may use it to determine many future activities.In Nigeria our economy is highly in need of foreign capital for the long-term financing of businesses.The 2008 recession adversely affected the capital structure of most of the businesses operating in Nigeria especially financial institutions.Foreign investments were withdrawn to finance deficits abroad.This paper aims at investigating the causes of the global economic meltdown and how it helps shaped Nigeria’s capital structure’s relationship with determinant variables.Documentary sources were the main source of data used for this paper.The massive level of poverty in the country served as a favorable breeding ground for the impacts of the global economic meltdown to be very effective.In addition, the openness of ou...
International Journal of Science and Management Studies (IJSMS), 2018
The study examines the cooperation between internal and external auditors in discharging duties a... more The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the ext...
Social Responsibility Journal, 2021
Purpose An attempt is made in this study aims to examine the extent to which the role of environm... more Purpose An attempt is made in this study aims to examine the extent to which the role of environmental agencies in Nigeria, i.e. DEPARTMENT for Petroleum Resources (DPR), National Environmental Standard and Regulatory Enforcement Agency (NESREA) and Nigerian Stock Exchange (NSE), influences firms’ attributes on sustainability reporting. Design/methodology/approach Both primary and secondary data covers 2015-2019 were used to collate information for the analyzes. The analysis was done using Stata 13 to determine the moderating impact of policy administrators on the relationship between corporate attributes and sustainability reporting. Findings The findings showed a very low level of sustainability reporting (27.53%), with a high significant level. Moreover, a positive and significant relationship exists between the major corporate attributes and sustainability reporting. A highly significant moderating impact of environmental policy administrators exists on these attributes, except ...
Customs and traditions have for long shaped the consumption patterns and habits of so many societ... more Customs and traditions have for long shaped the consumption patterns and habits of so many societies.Social values that range from historic, traditional, customary, religious, etc. have played a great role in what people eat, wear, and use generally.This work is an attempt to validate the assertion that social norms are not responsible for the consumption pattern of the Hausa-Fulani ethnic group of Nigeria. Using the Hausa-Fulani population in Kano State, a survey was carried out on 150 residents of each of the 44 local governments of the State. Kano State was chosen because it gives a fair reflection of the Hausa and Fulani spread in Nigeria and the West African sub-region.The data, analysed through OLS regression showed among other things that traditional and modern values have significant influence on Hausa-Fulani consumers.However, while traditional values have direct impact modern values have an inverse effect. Religion has no significant influence on their consumption pattern....
The Paris “Climate Deal” is an indication of the seriousness at international level, being attach... more The Paris “Climate Deal” is an indication of the seriousness at international level, being attached to environmental degradation. The efficiencies of government environmental agencies in the disclosure of environmental information by sensitive firms in Nigeria, is what the study to examine. Covering the periods 2009 to 2014, secondary data was obtained from firms’ financial, sustainability and TBL statements selected at random from six sectors of the economy. Through the use of Stata13 analytical tool, regression of the variables was carried out. The result showed an encouraging disclosure index of about 55%. In particular, all the relationships measured had significant relationships and applied the latest version of GRI (G4). Environmental agencies were also tested for their role in sustainability reporting. The study recommends nonexecutive members of the board of Directors be educated on environmental matters so as to offset their negative impact on the disclosure of envir...
This study examine the internal control measures for fraud prevention and detection in Deposit Mo... more This study examine the internal control measures for fraud prevention and detection in Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE). Data collected were from both primary and secondary sources using annual financial reports and questionnaire for the respondents of all listed DMBs in Nigeria. Analysis was mainly done by regression of the internal control measures and fraud in DMBs. Internal control measures proxies are control environment, risk assessment and control activities. On the other hand, fraud prevention and detection proxy is discretional accruals. The analysis found out that the internal control measures of control environment, risk assessment, and control activities have negative influence on fraud detection and prevention (discretional accruals). However, the influence of risk assessment is not significant. It was therefore recommended that an overhaul of the management and internal control systems currently being operated by DMBs in Nigeria be...
The fact that the banking industry is not a polluted or environmentally sensitive sector does not... more The fact that the banking industry is not a polluted or environmentally sensitive sector does not immune it from its consequences, because as members of the community they equally owe a responsibility to society.Our major aim in this study is to assess the relationship between banks capital structure and sustainable development in Nigeria.While the manufacturing and other environmentally sensitive sectors are expected to contribute positively towards sustainable development, it is also logical that major creditors (banks) to these industries do same. Scarce literature's on the role of service industries on sustainability reporting is what motivated the researcher to investigate the role banks have been playing in promoting sustainable development given the strength of their capital base. Using 75% of banks quoted in the NSE, the variables were regressed to see the difference in the mean within the periods 2010 to 2013. The result from the F-Change test showed that there is no si...
The study of Activity-Based Costing (ABC) system is a recent phenomenon in accounting. Modern man... more The study of Activity-Based Costing (ABC) system is a recent phenomenon in accounting. Modern management requires details of costs and other statistical information which will enable it not only to distinguish efficient departments from inefficient ones and profitable products from unprofitable ones, but to also relate good and bad results to individual managers or those directly responsible for them.The availability of such information in a convenient form enables management to judge the efficiency of past efforts, control current operations, make future plans and above all cut down heavily on its operating costs.ABC is among the latest tools designed to perform such functions.A concept mostly associated with the manufacturing sector, this paper reviews ABC and tests the extent to which it is practicable in service industries. Specifically, the conditions necessary for effective ABC and the reasons for its preferred application was looked into.It is also intended to bring to light ...
Studia Universitatis Babeș-Bolyai Negotia, Dec 29, 2017
Environmental reporting based on triple bottom line (TBL) reporting consists of three basic eleme... more Environmental reporting based on triple bottom line (TBL) reporting consists of three basic elements of profit, people and planet depicting economic, social and environmental information respectively. Past studies have tend to examine the relationships between these three collectively and other variables, especially corporate characteristics. Of greater concern to environmentalists however, is the dissemination of environmental information, which has been greatly ignored. This study is, therefore, an attempt to examine exclusively the relationship between pure environmental information disclosure and environmental monitoring agencies. Methodology: Using environmentally sensitive firms operating in Nigeria, the study employed content analysis and regression to determine the relationship covering the period 2009-2014. Findings: It concluded that both significant positive and negative relationships exists between environmental reporting and monitoring agencies. Research Implications: This shows that while Nigerian Stock Exchange contributes positively to environmental information disclosure, Department of Petroleum Resources and National Environmental Standards and Regulations Enforcement Agency are having a negative impact on environmental information dissemination. Practical Implications: There is a clear indication that the Department of Petroleum Resources and National Environmental Standards and Regulations Enforcement Agency are inefficient/ineffective. Originality/ The lack of treating environmental information dissemination independently from other elements of sustainability is what this study capitalized on. Furthermore, studying the influence of environmental monitoring agencies (NSE, DPR and NESREA) on environmental reporting is mostly overlooked by scholars.
In third world economies like Nigeria, the role of foreign ownership of businesses compared to lo... more In third world economies like Nigeria, the role of foreign ownership of businesses compared to local ownership on environmental issues has been given very little attention. Foreign investors may assist in the fight against environmental degradation. This research determines the relationship between environmental information disclosure and ownership structure in combination with environmental agencies using the latest version of GRI (G4). The study is a pioneer application of environmental agencies’ role in sustainability reporting and considers 81 companies in 6 environmentally sensitive industries of the economy. From a stratified random selected sample of 67 firms, the study tested for the relationship from 2009 to 2014. The outcome showed an inverse and significant relationship between environmental disclosure and ownership structure. This forced the recommendation that local ownership should be encouraged to grow at a faster rate so that a positive impact will be reflected on en...
State-of-the-Art Theories and Empirical Evidence
International Journal of Ethics and Systems
Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon M... more Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also foun...
Journal of Accounting and Finance in Emerging Economies
Purpose: There is need for specialization on individual categories of sustainability information ... more Purpose: There is need for specialization on individual categories of sustainability information disclosure. An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure. Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014). Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships. Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on s...
This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.
Global Review of Accounting and Finance, 2016
IOSR Journal of Humanities and Social Science, 2016
The major objective of the research is to examine how environmental information disclosure has be... more The major objective of the research is to examine how environmental information disclosure has been reported over the years through GRI disclosure standard and guidelines. The study considers environmentally sensitive firms listed in the NSE for the 6-year period ranging from 2009-2014. Data of the selected sample were analyzed using Excel13, SPSS22 and Stata13 to produce diagrammatic as well as statistical results. The outcome of evaluated data was very encouraging as it shows an average disclosure rate of 60.36% given by the simple average disclosure index. Besides, the discovery also pointed out that the rate of disclosure was higher after the adoption of the IFRS reporting system by the Nigerian government on 1 st January, 2012.It was therefore, recommended that environmental reporting be made mandatory and an effective and efficient enforcement of IFRS be done, so that positive trends in environmental reporting could be encouraged and maintained. The research covers a shorter period of just six years. This could be extended by further studies which may cover wider periods (10 years and above) and sectors (more than six) of the economy of a developing nation.