IOSR-JBM   Volume-22 ~ Issue-5 ~ May 2020

Abstract: The study investigated audit committee attributes and audit report lag of quoted industrial firms in Nigeria. This study adopted the ex-post facto design in which secondary data were collected from the NSE factbook and financial reports published by the quoted companies covering eight (8) years from (2012-2019). Descriptive statistics, Ordinary Least Square (OLS), and Hausman test were adopted for the data analysis. From the analytical output, it was observed that the audit committee taken as a whole, does not necessarily facilitate the speed in the release of audit certified annual financials of firms in this sector. However, decomposing the analysis via a variable silos model reveals that the number of financial experts on the committee and non-executive directors contributes considerably to ensuring the timeliness of audit certified annual financial returns. Therefore.......

Keywords: Audit report lag, audit committee attributes, industrial goods, financial expert, audit committee size, non-executive director, and audit committee meeting.

[1]. Abbott, L. J., Parker, S. & Peters, G. F. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. 26(11). 55-67
[2]. Abbott, L. J., Parker, S. & Peters, G. F. (2000). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory. 23(1). 69-87
[3]. Abdelsalam, O.H, and Street, D.L (2007). Corporate governance and the timeliness of corporate internet reporting by UK listed companies. Journal of International Accounting, Auditing and Taxation, 16 (2), 111-130.[4]. Abdullah, W. Z., Ismail, S. & Jamaluddin, N. (2008). The impact of board composition, ownership and CEO duality on audit quality: The Malaysian Evidence. Malaysian Accounting Review. 7(2), 17-28
[5]. Agrawal, A. & Chadha, S. (2005). Corporate governance and accounting scandals. Journal of Law and Economics. 48(2), 371-406.

Abstract: Food and beverage manufacturing companies faced several challenges with regards to their daily operations. These challenges have continued to affect their performance in the form of low product quality, decline in sales, excessive inventory and low product turnover. Key challenge to the companies is poor inventory management and implementation. Inventory management is the backbone of many manufacturing companies around the world which when properly managed contributes immensely in improving firm performance. The food and beverage manufacturing companies in Nigeria however faces issue with regards to poor management and control of materials within the sector which contributes to its low performance. This studytherefore examines the effect of inventory management on profitability of food and beverage manufacturing companies......

Keyword: Food and beverage, Inventory management, Profitability, Manufacturing companies, Nigeria

[1]. Adekoya, F. (2019). Nigeria: Despite Growth, Manufacturing Sector's Contributions to GDP Remain Static. The Guardian, https://allafrica.com/stories/201902130064.html.
[2]. Adeyeye, J. O., Ogunnaike, O., Amaihian, A., Olokundun, M., &Inelo, F. (2016). Inventory control an performance of manufacturing firms. Journal of Engineering and Applied Science, 11(2), 199-203
[3]. Afolabi, O. J., Onifade, M. K., & Olumide, F. O. (2017). Evaluation of the role of inventory management in ogistics chain of an organisation. Scientific Journal on Transport and Logistics, 8(2), 1-11.
[4]. Agu, O. A., Obi-Anike, H. O., & Eke, C. N. (2016). Effect of inventory management on the organisational performance of the selected manufacturing firms. Singaporean Journal of Business Economics, and Management Studies, 5(4) 57-69.
[5]. Amadeo, K. (2018). US manufacturing statistics and outlook. The Balance

Abstract: The paper uses the expanded Cobb-Douglas production function model to study and assess the impact of exported commodity structure on Vietnam's economic growth in the period 1986 - 2018. The research results show that diversifying the structure of export goods horizontally and vertically both brings about positive effects on Vietnam's economic growth. Regarding the relationship between horizontal and vertical diversification of exports, it shows that both vertical and horizontal export structure diversification has implications for the growth strategies of Vietnamese economy. The two forms are not opposites or mutually exclusive, but can be conducted simultaneously to yield the best effects to the economy.

Keyword: Cobb - Douglas production function, export structure, GDP growth

[1]. Balaguer, J., & Cantavella-Jordá, M. (2004). Export Composition and Spanish Economic Growth: Evidence from the 20th century. Journal of Policy Modeling, 26(2), 165-179.
[2]. Herzer, D., & Nowak-Lehnmann D., F. (2006). What does Export Diversification Do for Growth? An Econometric Analysis. Applied Economics, 38(15), 1825-1838.
[3]. Hesse, H. (2008). Export diversification and economic growth. Washington. World Bank. Working paper, 21.
[4]. Hodey, L. S., Oduro, A. D., & Senadza, B. (2015). Export diversification and economic growth in sub-Saharan Africa. Journal of African Development, 17(2), 67-81.
[5]. Levin, A., & Raut, L. K. (1997). Complementarities between Exports and Human Capital in Economic Growth: Evidence from the Semi‐industrialized Countries. Economic Development & Cultural Change, 46(1), 155-174

Abstract: Under the background of enterprise digitization transformation, the enterprise intelligent management accounting reform and the enterprise digitization transformation has been further promoted by the deep integration of business scene and technology demand. Based on the review of relevant literature, in this paper, the functional requirements of intelligent management accounting system of A Automobile Manufacturing Company is considered. The functional requirement of its intelligent management accounting system and the decision framework for the digital transformation of enterprises are explored. Finally, the suggestions are put forward for transformation..

Key Words: Digital Transformation; Automobile Industry; Intelligent Management Accounting System; Functional Requirements

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Abstract: Financial Management in the State Owned Enterprises(SOEs) in Mizoram discusses the financing, investment and the dividend decisions as applied to the five SOEs of the Government of Mizoram. The state enterprises are established to carry out activities of commercial nature while keeping in view the welfare of the people. The primary objective of these SOEs is to promote and develop the industrial sector of the state, however, the SOEs have not contributed significantly and have been incurring losses continuously. An attempt is made to study the financial management to come up with possible solutions and suggestions for improvement......

Key word: State-owned enterprises, Financial management, Poor managerial efficiency

[1]. Baker, H.Kent and Martin, Gerald S. (eds.) Capital Structure & Corporate Financing Decisions: Theory, Evidence and Practice, John Wiley and Sons, United Kingdom. 2011
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Abstract: This studywith the aim to analyze the effect ofearnings managementandreturn on assetonbond ratings.This studyusesquantitative data54qualified financialreportsfrom18companiessampledand dataresearchcompanybondratingonCapital Market Information Centerandbond ratingcompanies listedon theOTC-FISStockIndonesia Stockforthe period2013 to 2015.Of theseatselectanalysisdata usedis multiple regression analysis.The results showedthatearnings managementsignificantnegative effectonbond ratings, andreturn on assetspositive and significant effectonbondratings.

Keyword: earning management, ROA, bond ratings

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Abstract: Vietnam is known as one of the biggest coffee exporters in the world. Vietnamese coffee is exported to over 80 countries and territories in the world. Among trade partners, the European Union(EU) is currently Vietnam's largest coffee import market.However, Vietnam's coffee export performance, a developing country, to the EU, including in highly developed countries, face many barriers such as the institutional quality, technology gap. This paper presents the using the gravity model to analyze the main factors influencing Vietnam's coffee exports to the EU for the period from 2005 to 2018. The estimation results shows that while the factors: the pooled GDP per capita, pooled population, pooled institutional quality and the "WTO" dummy have a positive impact, whereas the gap geography, technology gap have an impeding impact on coffee exports. Meanwhile, the agricultural land rate has no significant impact on coffee exports.Based on those results, the study proposes some recommendations to promote Vietnam's coffee export to the EU market.

Keywords: Export, coffee exports, Vietnam, the EU, the gravity model

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Abstract: The general objective of the study was to determine the effects of financial and non-financial rewards on employee performance in Sugar Companies in Kenya, a case study of West Kenya Sugar Company Limited, (WEKSOL). This study was guided by three research objectives namely: to examine how training influences employee performance in WEKSCOL, to establish how salary influences employee performance in WEKSCOL and to determine how staff promotion influences employee performance in WEKSCOL. The study used descriptive research design. A sample of sixty nine respondents were selected out of the population of six hundred and eighty two employees. This represented a 10% sample of the whole population. A structured questionnaire was used to collect data from the respondents. The data was analyzed using the Statistical Package for Social Sciences.....

Key Words: Financial and Non-financial rewards, Employees, Employers, Financial performance

[1]. Armstrong, M. (2009) Armstrong's Handbook of Human Resource Management Practice. 11th Edition, Kogan Limited, London. pp. 737-739
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Abstract: The Real Estate industry has increasingly attracted the attention of investors in the recent past. With such increase, it has been expected that the industry will significantly grow and thus fulfill its role in provision of substantive returns as well as the basic need of housing in Kenya. This has not been the case and thus this study sought to establish the effect of macro-economic variables on growth in real estate investment in Kenya given they are key in the growth of the industry. The study followed a descriptive research design. The study used secondary data on annual real estate investments growth as computed from the Hass Consult. The study obtained the secondary data on the selected macro-economic variables including average annual Exchange Rate (Ksh/USD) (%), average.....

Key Words: Real Estate, Exchange Rate, Inflation Rate, GDP Growth, Growth in Money supply

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