IOSR-JBM   Volume-22 ~ Issue-1 ~ January. 2020

Abstract: This research examines the impact of the Nigerian capital market on the growth of banking sector using a 20-year period from 1998 – 2017. Time series econometric method of correlation matrix and multiple regression analysis was employed for the analysis. The study measures the relationship between capital market developments and growth of banking sector. The market capitalization and All-Share-Index were used as proxy of the developments of the Nigerian capital market, while total banks' assets were used as the proxy for growth in the banking sector. The analysis showed that developments in the Nigerian capital market impact positively on the growth of banking sector over the period of this study. As the resultsimplies that increase in stock market capitalization instantaneously increases total bank assets in Nigeria by 0.06 per cent and all-share-index was found to have a direct relationship with total bank assets implying that a one per cent increase in all share index would lead to a 0.11 per......

Keywords: Nigerian Capital Market, Banking Sector, Market Capitalization, All-Share-Index, Total Bank Assets, Economic Growth.

[1]. Adebiyi, M. A. (2005). Capital Market Performance and the Nigerian Economic Growth: Issues in Money, Finance and Economic Management. Lagos: University of Lagos.
[2]. Adenuga, A. O. (2010).Stock Market Development Indicators and Economic Growth in Nigeria (1990-2009): Empirical Investigations, Central Bank of Nigeria, 48 (1), 33.
[3]. Alajekwu, &Achugbu, (2012). The Role of Stock Market Development on Economic Growth in Nigeria: A Time Series Analysis, African Research Review, 6 (1), 51-70.
[4]. Barajas et. al (2013). The finance and growth nexus re-examined: Do All Countries Benefit Equally? (IMF Working paper No. 13/130). Washington, DC: International Monetary Fund. Retrieved from http://www.imf.org/external/pubs/ft/wp/2013/wp13130.pdf.
[5]. Bashorun, & Bakare-Aremu, (2013).Capital Market Development and Economic Growth: Evidence from Nigeria, International Journal of Humanities and Social Science Invention. www.ijhssi.org. 2 (12), I-13.

Abstract: The objective of this study is to conduct an empirical study of transformational leadership and organizational learning on employee performance through organizational innovation in Putra Mas Weaving Group MSME, Jembrana, Bali. The respondent of this 55 employees of Putra Mas MSMEs. Path analysis technique was used to analyse each relationship of all variable. The results reveal that the direct effect states transformational leadership and organizational learning have a positive but not significant effect on employee performance, while the indirect effect states transformational leadership and organizational learning have a positive and significant effect through organizational innovation on employee performance at Putri Mas Weaving Group MSME.

Keywords: Transformational leadership, organizational learning, organizational innovation, employee performance

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[2]. Birasnav, M, Chaudhary, R.&Scillitoe, J. (2019). Integration of Social Capital and Organizational Learning Theories to Improve Operational Performance. Global Journal of Flexible Systems Management, Vol. 20, Issue 2, pp. 141-155,https://doi.org/10.1007/s40171-019-00206-9.[3]. Chin, W. & Todd, P. (1995) On the Use, Usefulness, and Ease of Use of Structural Equation Modeling in MIS Research: A Note of Caution. Journal of Management Information System Quarterly, Vol. 9, No. 5.
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[5]. Gorda, A.A.N.E.S., Lestari, N.P.N.E., &Budhi, M.K.S.(2016). Organizational Communication, Career Pattern, Achievement Motivation, Organizational Commitment and Employee Performance. (2016). International Journal of Economics, Commerce and Management-United Kingdom, Vol. IV, Issue 4, pp. 517–30.

Abstract: In any organization, a policy can be successfully implemented only when its employees are fully aware of its usefulness and it is rightly perceived. Implementing Human Resource Accounting (HRA) is no exception to this. Accounting the productive contributions of the employees in an organization is very important aspect in today's business organizations, especially, the Public Sector Organizations. In this paper an attempt is being made to analyze the perception of the employees regarding Human Resources Accounting in a heavy Electrical Public Sector Organization, BHEL. The required data had been collected from 129 sample employee respondents by administering a schedule of questions, and same was analyzed with the help of Regression Analysis, to analyze the perception of the employees regarding HRA in BHEL. The major finding of the study was all the employee are good perception on the organization HRA practices.

Keywords:-Human Resource Accounting, Personnel perception.

[1]. Bailey, T. (1993),the Impact of Human Resource Management Practices on Perceptions of Organizational Performance, Working Paper Columbia University.
[2]. Abhayawansa, S. and Abeysekera, I. (2008), forthcoming "An explanation of human capital disclosure from the resource based perspective", Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 51-64.
[3]. Steen Adam., Welch, D., & McCormack, D. (2012).Conflicting conceptualizations of human resource accounting.Journal of Human Resource Costing & Accounting, 15(4), 299-312.
[4]. Neeraja, Kashive (2013), Importance of Human Resource Accounting Practices and Implications of Measuring Value of Human Capital: Case study of Successful PSUs in India. XIMB Journal of Case Research, Volume IV, issue 02, Indian Journal of Fundamental and Applied Life Sciences ISSN: 2231– 6345 (Online)
[5]. Fathima Nancy Dyana p (2014), Human Resource Accounting In Indian Companies- An Analytical Study, Ph.D thesis submitted to Manonmaniam Sundaranar University Abishekapatti, Tirunelveli, Tamilnadu, September 2014.

Abstract: The objective of this study has been to examine the combined effect of financial factors and public ownership on the timeliness of financial reporting. The paper used SPSS version 22 to examine the effect of public ownership and financial factors on financial reporting timeliness. A sample of 25 listed Indonesian firms (consumer goods industries) covering the period of 2014 to 2016 was used for the study. The findings of the study showed that public ownership had a negative relationship with the timeliness of financial reporting which is contrary to the result of most previous studies. The results of this study did not find any significant relationships between the financial factors (profitability and capital structure) and financial reporting timeliness. Furthermore, the results of this study provide beneficial information to investors in Indonesia to evaluate financial factors and public ownership on the timeliness of financial reporting.

Keywords: Financial Reporting Timeliness, Leverage, Profitability, Public Ownership

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Abstract: The study examined the effects of inadequate awareness of the newly approved National Tax Policy on the performance and profitability of Small and Medium Enterprises in Nigeria. The objectives of this study are to review the level of awareness of existing and newly introduced National Tax Policy (NTP) in the specified area of Nigeria economy especially, non-regulated sector of the economy. The research method adopted for the purpose of this research is explanatory and ex-post-facto which has to do with review of existence literature in relation to National Tax Policy Awareness and its effect on Nigeria economy. The research revealed an Inadequate Awareness of National Tax Policy and its Effect on Non-Regulated Sector of Nigeria Economy and the researcher was able to establish that level of awareness of national tax policy has significant effect on the contribution of non-regulated sector into the economy of Nigeria. The researcher recommended that adequate and uninterrupted advert of National Tax Policy is needed, for the effectiveness national tax policy in non-regulated sector of the economy in order boost the income generated from this sector of the economy.

Keywords: Non-Regulated Sector, Inadequate Awareness, National Tax Policy, Small & Medium Enterprise, Nigeria Economy

[1]. Akintoye, I.R.& Tashie, G.A (2013): The Effect of Tax Compliance on Economic Growth and Development in Nigeria, West-Africa; British Journal of Arts and Social Sciences.
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[4]. Baghebo, M., Atima T. O., (2013): The impact of petroleum on economic growth in Nigeria.
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Abstract: This study aims to examine the effect of corporate sustainability success on the basis of knowledge inconsistency: an applied analysis on the Egyptian stock exchange- tracking the flourishing interests of international organizations and programs in the Social Responsibility Report, where GRI 4 was published in 2013 by the Global Reporting Initiative, in addition to the 2010 Egyptian Corporate Responsibility Index (Represented by the Ministry of Investment) released by the Egyptian Government (Represented by the Ministry of Investment), researchers conveyed the information content of the Social Responsibility Report in 41 items categorized into types of information. According to the Egyptian Corporate Responsibility Index, the Community dimension information and customer / product dimension information have a significant negative impact on information asymmetry from corporate sustainability results. In general, there is......

Keywords: Corporate social responsibility, corporate sustainability performance, Information asymmetry, stock market.

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Abstract: A good business environment is an essential support of a country's strategy to enhance domestic private investment, which in turn will creates opportunities for people to have more productive jobs and higher income. A poor business environment obstructs private firms from bringing ideas to the market and hurts innovation and growth. This paper examined the effect of business environment on domestic private firms in sub-Saharan African countries.Ease of doing business indicators wereused and the sample covered forty countries in sub- Saharan Africa (SSA) from the period 2004 to 2018. System- General Method of Moment (system-GMM) of panel data method of estimation.......

[1]. Escribano, A., Guasch, J. Robust Investment Climate Effects on Alternative Firm-Level Productivity Measures, Working Paper 12-01, Economic Series,World Bank, Washington DC, USA. 2012
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Abstract: The paper investigates the implication of corporate social cost on the profitability of oil marketing companies in Nigeria. Data were sourced from audited accounts and reports of three sampled firms for fifteen years. Panel regression analysis was used in analyzing the data. Furthermore, the stakeholder theory was used to underpin this study.The study reveals that corporate social responsibility has a positive and significant effect on the profitability of firms studied. Based on this finding the study recommends that firms that prioritized returns on their investment should invest heavily in social issues..

[1]. Asaolu, T. O.; Agboola, A. A.; Ayoola, T. J. &Salawu, M. K. (2011). Sustainability reporting in the Nigerian Oil and Gas sector. International Conference Proceedings, Federal University of Agriculture Abeokuta, Nigeria.
[2]. Amran, A. &Haniffa, R. (2011). Evidence in Development of Sustainability Reporting: Case of A Developing Country. Business Strategy and the Environment, 20: 141-156.
[3]. Aert, Cormier &Maynam, (2013). Inter-industry Imitation in Corporate Environmental Reporting: An International Perspective Journal of Accounting and Public Policy. 25(3), 431-523.
[4]. Abdulsalam, N. K., (2017). Firm characteristics and sustainability reporting of Oil marketing companies in Nigeria. Ph.D. thesis,UsmanuDanfodio University, Sokoto.[5]. Clarkson, Li, Richardson &Vasvari, (2011). Does it Pay to be Green? Determinants and Consequences of Proactive Environmental Strategies. Journal of Accounting and Public Policy. 8(30)122-144

Abstract: This study x-rayed the impact of pay as you earn on social and economic development (proxy by gross domestic products) in Nigeria. Secondary time series panel data was collected for the period 2009 to 2018 from the Statistical Bulletin of the Central Bank of Nigeria (CBN). The study employed Ordinary Least Squares (OLS) technique based on the computer software E-view 10 version for the analysis of data, where gross domestic products (GDP) is the independent variable, proxy for social and economic development, was regressed as a function of personal income tax (PIT) and value-added tax (VAT), the dependent variables. The results of the analysis showed that both personal income tax and value-added tax have significantly positive impact on social economic development. Based...

Keywords: Economic Development, Direct Tax, Personal Income Tax, Social Development,Value Added Tax.

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