IOSR-JBM   Volume-24 ~ Issue-10 ~ Oct. 2022

Abstract: The study assessed the effect of Accounting Measures on Shareholders' Value Creation in manufacturing companies listed on the Nigerian Stock Exchange between 2011 and 2020. Ex-post facto research design was adopted while secondary data were gathered from the annual reports of the companies. The panel data gathered were analytically estimated using the Multiple Ordinary Least Square (MOLS) regression techniques with the aid of E-view 9.0 econometric software. The result revealed that EPS and ROE have significant effect on shareholders' value created. Meanwhile, ROA was not statistically significant leading to the rejection of the hypothesis. The study concluded.....

Key Words: Shareholders' Value, Conventional Accounting Measures, Market Value Added, Value-Based Accounting Measures.

[1]. Ahmad, A., Mehra, S. & Pletcher, M. (2004).The Perceived Impact of JIT Implementation on Firms' Financial/Growth Performance. Journal of Manufacturing Technology Management, 15(2): 118-130. https://doi.org/10.1108/09576060410513715.
[2]. Arabsalehi, M. &Mahmoodi, I. (2012).The Quest for the Superior Financial Performance Measures.International Journal of Economics and Finance; 4(2): 116-126. doi:10.5539/ijef.v4n2p116.

Abstract: Research objectives (1) To analyze the effect of stock prices on the bid-ask spread and holding period. (2) To analyze the effect of stock trading volume on the bid-ask spread and holding period (3) To analyze the effect of firm size on the bid-ask spread and holding period. (4) To analyze the effect of bid-ask spread on and holding period. This study uses a quantitative approach by using secondary data through the financial statements of the IDX LQ45 BEI company. The study was conducted from April to June 2022. The analytical method used is Structural Equation Modeling (SEM) with the help of SmarPLS software. The results of this study indicate that: (1) Stock prices have a negative and significant effect on the bid-ask spread. (2) stock trading volume has a negative and significant effect on the bid-ask spread....

KEYWORDS: Stock price, stock trading volume, company size, bid-ask spread, holding period

[1]. Aprilia, Zelda. (2015). Factors Affecting Bid-Ask Spread of LQ45 Shares on the Indonesia Stock Exchange. Journal of Research in Economics and Management, 15(2), 396-407.
[2]. Adisetia, Lukman Dwi. (2013). The Effect of Price, Trading Volume, and Stock Volatility on the Bid-Ask Spread of Stocks on the LQ45 Index. Kindai, 9(4), 287-299.
[3]. Anggraini, Viri, Titin Hartini, Trisnadi Wijaya. 2013. Effect of Stock Price, Trading Volume and Company Size on Bid-Ask Spread on Food and Beverage Companies listed on the Indonesia Stock Exchange. Thesis. Management major. STIE MDP.
[4]. Brigham, Eugene F and Joel F. Houston, 2001. Financial Management II. Jakarta: Four Salemba.
[5]. Brigham, Eugene F and Joel F. Houston, 2006. Fundamentals of Financial Management, translated by Ali Akbar Yulianto, Book one, Edition ten, PT. Salemba Empat, Jakarta.

Abstract: The present paper highlights the importance of public private partnerships in a developing nation like India. India is one such country that has witnessed several hardships in funding its various major infrastructure projects. The PPP model provides perfect solution to such problems. The present research article discusses the same. The article tries to explain and elaborate on various sectors that have successfully implemented PPP projects. The special focus of this paper being health care industry and PPP, the paper tries to bring about issues and challenges in this sector. The paper concludes that Health care is one such sector which needs huge investments and this can only come from corporate in collaboration with state.

Key words: PPP, Triple P, 3P, infrastructure, health care

[1]. Ramakrishna Nallathiga, Haris D Shaikh, TausufF.Shaikh, Farhan A Sheik(2017).
[2]. "Factors affecting the success/failure of Road infrastructure projects under Public Private Partnership in India".Journal of Construction Engineering and Project Management, Vol.7, No.4,PP 1-12.
[3]. AshwinMahalingam(2019)."Public Private Partnerships in Indian cities:Barriers, Enablers and the way forward". Journal of Construction Engineering and Project Management,Volume 134,issue 4.
[4]. Dr.M.S.Khan, Neeraj Kumar Ojha (2015). "A Study of Public Private Partnership with special reference to infrastructure". Indian Journal of Applied Research, Vol.5, issue 1, January 2015
[5]. Nagesh G, K,Gayithri (2015). A Research note on the Public Private Partnership of India‟s infrastructure development" Journal of Infrastructure Development. https//doi.org/10.1177/0974930614567824

Abstract: Exchange rates were deregulated in India in 1993, and were allowed to be determined by the market forces. Uncertainty about exchange rates causes foreign currency exposures having significant effects on the earnings of the firms. Eventually, stock prices of firms in the market respond to their respective foreign currencyexposures. This paper attempts to explore the determinants of foreign currency exposureof information technology firms in India.Information technology firms, in general, face a higher degree of foreign currency exposure as having relatively more share of overseas.....

Keywords: Foreign exchange rate; CAPM, stock return; foreign exchange rate exposure JEL Classification: F 30, F 31, G15

[1]. www.bseindia.com
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[3]. www.rbi.org
[4]. Adler, M., and Dumas, B., 1984. Exposure to currency risk: Definition and measurement. Financial Management, 13, 41-50.
[5]. Aggarwal R., and Harper J. T., 2010. Foreign exchange exposure of domestic corporations.Journal of International Money and Finance, Vol. 29, pp. 1619–1636.

Abstract: The study was conducted out of the unending debates and clarion call for restructuring the economy of Nigeria to enhance Transparency, Accountability, Good Governance and Quality Service Delivery for Sustainable Development. Various governments have sought reformation and restructuring of Public Sector Administrative and Financial Management system to enable transparency, accountability, good governance,efficient and effective delivery of public services in a bid to encourage the transformation agenda of the Nigerian government and achievement of.....

Key words: Re-Engineering, Public Sector Administrative and Financial Management,Transparency,Accountability,Good Governance and Quality Service Delivery, Sustainable Development

[1]. Adams, R. A. (2019). Public Sector Accounting & Finance (4th ed., IPSAS Compliant). Lagos: EL-TODA Ventures Limited.
[2]. Agboola, T. O. & Lamidi, K. O. (2017). New public management reforms in Nigerian democratic governance: Issues and challenges. Journal of Research in National Development, JORIND 15 (1), 62 -74.
[3]. Aladegbola, I. A. &Jaiyeola, F. (2016). Critique of Public Administrative Reform System: Post Independence in Nigeria. Africa's Public Service Delivery and Performance Review, 4(1), 147-171.
[4]. Babba, R. A. (2016). Understanding Budget Preparation Under IPSAS. The Nigerian Accountant, 49 (3), 20 – 25. July/September.
[5]. Ball, I. (2017). Five Key Methods to Improve Public Financial Accountability.New York: International Federation of Accountants Publications. https://www. Ifac.org.public_financial_management.pdf

Abstract: The purpose of the study was to investigate factors affecting financial inclusion of SACCOS in Kenya with specific focus on mobile banking, agency banking, financial awareness, and products diversification as an instrument in financial inclusion in Kenya. The research was supported by theory of financial innovation, modern development theory and agency theory. The populationof the study was 29 respondents who comprised 14 branch managers, 14 operation managers and the C.E.O and since the sample was very small, the research applied census owing to the fact that sample size is less than 200. The research used primary data. Primary data was collected using a questionnaire that was filled by the Trans Nation, operation managers, branch managers and the CEO. The study....

[1]. Abdullahi, S.A. (2010) Operations strategies used in mobile banking: The case of Mpesa service by Safaricom limited, unpublished MBA project, University of Nairobi.
[2]. Abernathy, W.J., Utterback, J.M. (2005), Innovation and the Evolution of Technology in the Firm, Harvard University Press, Cambridge, MA
[3]. Acka, D., &Agboyi M. R. (2014). "Adoption of Electronic Banking in Ghana Banking"
[4]. Agarwal, A. (2009). The Need for Financial Inclusion with an Indian Perspective, Economic Research, IDBI Gilts, India
[5]. Ahimbisibwe, F. (2007). The effects of Savings and Credit Co-operatives (SACCOS) on members' savings culture case study: Ntungamo District. Co-operative Development Department Ministry of Tourism, Trade and Industry, Uganda.

Abstract: This presentation explains forensic accounting and its applicability in light of the recent spate of frauds against Indian banks. In supervising banking activities to find problems and to verify correctness and portrayals of real activity, forensic accounting offers many benefits.Testing and perceptive tactics can target offences that can't be found by standard bank auditing processes rather than just examining books and records for parity. The Reserve Bank of India (RBI) expressed concern about the resources' deteriorating state, leading it to advise banks to take action to ensure compel compelling investigations, observation, and follow-up of frauds from an operational standpoint.These important recommendations from the Reserve Bank of India are meant to improve the method of fraud.......

KEYWORDS: Indian banks, Banking system, Forensic Accounting

[1]. CA. Rajkumar S. Adukia (2014), Forensic Accounting; retrieved from www.caaa.in
[2]. Chakrabarty, K.C (2013), "Frauds in the banking sector: Causes, Cures and Concerns", Inaugural address by Dr. K. C. Chakrabarty , Deputy Governor, Reserve Bank of India on July 26, 2013 during the National Conference on Financial Fraud organized by ASSOCHAM at New Delhi.
[3]. Frauds – Classification and Reporting: RBI (01-Jul 2014).
[4]. Gandhi, R. (2014), "Growing NPAs in Banks: Efficacy of Ratings Accountability & Transparency of Credit Rating Agencies", Conference conducted by ASSOCHAM on May 31, 2014.
[5]. Gandhi, R. (2015), "Financial Frauds-Prevention: A Question of Knowing Somebody", 2nd National Conference on Financial Frauds Risks & Preventions organized by ASSOCHAM on June 26, 2015 at New Delhi.