IOSR-JEF   Volume-11 ~ Issue-2 ~ Mar – Apr 2020

Abstract: The study centers on the empirical examination of accounting professional etiquettes and Quality of Financial Statements Disclosure of listed companies in the Nigerian Stock Exchange. Specifically, the research paper investigates the influence of accountants'independence, objectivity and competence on quality of financial Statements Disclosure of firmsin Nigeria. Extant literatures where reviewed and a survey design was adoptedfor the study. The target population of this study was 150 staff in the accounting section of the 10 firms in Nigeria. Stratified random sampling was applied in arriving at the sample size of 100. The work revealed that accountant's independence, objectivity and competence had positive and significant effect on the quality of financial statements disclosure. The study recommended that firms should employ professional accountants to ensure that the preparation and presentation of financial.........

Keywords: Financial statements, Accounting ethics, Independence Objectivity, Competence and Integrity.

Abstract: Background: Separating ownership from managerial control in publicly traded firms made corporate governance a matter of necessity, due to the possibility of principal agent problem. Mostly, managers protect their own self-interest without regard for shareholders' returns on investment, this often lead to agency conflict andconsequent loss. Previous studies have focused mainly on manufacturing andbanking sector, however, paucity of information exists in areas of oil firms over the years. Hence, effect of corporate governance on performance of listed oil companies in Nigeria from 2009 to 2018 were investigated. Methodology: Secondary data sourced from Nigeria stock exchange covering 2009 to 2018 were used to examine effect of corporate governance on performance of six oil companies.........

Keywords - Audit Committee, Board Composition Board Size, Return on Assets, Return on Equity, Principal-Agent, Shareholder.

Abstract: Background: This study aims to examine the effect of the Work Environment and Direct Financial Compensation on Employee Performance. Besides, this study also aims to examine the effect of Job Satisfaction as an intervening variable. To test these variables, the researchers chose the Waste and Sanitation Unit in Environmental Services Unit of Pemalang Regency as the object of research. Materials and Methods: The study was conducted by distributing questionnaires to 182 Waste and Sanitation Unit Employees of Environmental Services Unit of Pemalang Regency. Sampling research is using Stratified Random Sampling techniques.......

Keywords - Direct Financial Compensation; Employee Performance; Job Satisfaction; Work Environment

Abstract: Predicated on the ex-post factor model, this research addresses the link between external debt service payments (EDSP) and financial deepening (FD), relying on data from Nigeria as an emerging market. The contradictory continuous external fund sourcing propelled the study by emerging markets, against the empirical evidence of the impact of debt overhang. Relying on data of 36 years, operationalized via the e-views statistical model, the study observed that EDSP weighs negatively on FD. Specifically, EDSP has been revealed to have a negative influence on the depth of the Nigeria financial system, because debt service payments take away government revenues meant.......

Keywords - external debt service,financial deepening, external debt, money supply, emerging market.

Abstract: Numerous challenges deter the decadesof effortsand huge investment by government to revitalize the rice sector and increase the low self-sufficiency level and continues stagnation in productivity growth. This study embarks on an extensive review of empirical literature to examine factors limiting rice productivity in Nigeria.The findings indicates numerous factors that influences productivity and consequently could be responsible for the persistent failure to improve rice productivity in Nigeria.Themajor factors include: policies, technologies and climate change. Consequently, the study conceptualises the role of each factor in determining rice productivity in Nigeria and presents a framework that could be employed to maximise the National goal of improving rice productivity.....

Keywords: Rice productivity; climate change; policies; Conceptual Framework; Adaptation technology, Self Sufficiency.

Abstract: Background: The need to manage environmental costs in the oil and gas industries has become an area of concern and focus for environmentally responsible countries and companies worldwide. Traditional methods of calculating costs remain insufficient because traditional accounting practices ignore important environmental costs and activities that negatively affect the environment. The disclosure of environmental accounting data as one of the main elements in the annual report allows the parties that use this information to know the company's position on preserving the environment and how it deals in particular with environmental issues.This paper aims to study the role of accounting disclosure of environmental costs in improving environmental performance and determining the nature and size of this relationship with application to the oil and gas industry in Libya. Materials and Methods.....\

Key Word:Environmental Costing Disclosure, Environmental Costing, Environmental Performance, Oil and Gas, Libya.

Abstract: Bank is a business entity that collects funds from the public in the form of savings and distributes them to the public in the form of credit and or other forms in order to improve the lives of many people. People with excess funds can save their funds in banks, while people who need funds can make loans to banks. Thus, banks have an important role in mobilizing funds that can facilitate economic activities in a country. Sharia Commercial Bank and Conventional Commercial Bank have in common, especially in the technical side of money receipts, transfer mechanisms, computer technology used, general conditions of obtaining financing, financial statements, and so on. There are many fundamental differences between the two concerning the legal aspects, organizational structure, the business being financed, and the work environment. This study uses a model that aims to find out the main problem, namely regarding the comparison of determinants of profitability in Sharia Commercial Bank....

Key Word: Profitability, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Expenses to Operating Income (BOPO)

Abstract: Everyone has their own goals in investing, most of whom say that the motivation for millennial investment is to increase income from this digital asset, while others say they want to learn to do business and learn to understand blockchain technology. The investment method by trading still has considerable opportunities in Indonesia. This study uses a quantitative approach. Survey method as the primary data source. Data collection was carried out using a questionnaire or questionnaire instruments. Based on the level of exploration, classified associative research or relationships, namely research to determine the causal relationship. The technique used in this research is purposive sampling. The instrument in this study was in the form of a questionnaire containing questions, the preparation of the questionnaire was based on theoretical constructs that had been prepared.....

Keywords: trust, risk perception, safety and interest in buying cryptocurrency

Abstract: It is obvious that energy is the engine that drives the economy of any nation. Fortunately, Nigeria has abundant natural energy resources that can bring her economy to the fore of development. This study therefore, evaluates the effect of energy consumption on Nigerian economy for the period of 1980-2017. Specifically, the objectives were to ascertain the impact of disaggregated energy consumption on industrial, agricultural and telecommunication sector contribution to Nigerian economy respectively. The study employed secondary data sourced from Central Bank of Nigeria (CBN) Statistical Bulletin between 1980 and 2017.The Secondary time series data were analyzed.....

Keywords:Energy consumption, Energy supply, Energy sources, Industrial output, agricultural output, telecommunication.