IOSR-JEF   Volume-13 ~ Issue-5 ~ Sep. – Oct. 2022

[1]. Abbas, L. N. (2018): The Determinants of Investment in Nigeria, A Monograph publication of Nigeria Institute of Social and Economic Research (NISER).
[2]. Acha C. K. (2017): Investments in Nigeria: An Analytical Perspective.Research Journal of Finance and Accounting, IISTE, Vol 6, No 8 ISSN (Paper) 2222-1697, ISSN (Online) 2222-2896
[3]. Acha I. A. and Acha C. K. (2011): Interest Rates in Nigeria: An Analytical
[4]. Perspective.Research Journal of Finance and Accounting, IISTE, Vol 2, No 3 ISSN (Paper) 2222-1697, ISSN (Online) 2222-2847
[5]. Albu, L. (2016): Trends in the Interest Rate-Investment-GDP Growth Relationship, Romanian Journal of Economic Forcasingt Vol. 6, No.3, Pp. 20-42..

[1]. Andersen, Kai K., Cooper, K. Brian and Cherrie Jiuhua Zhu., "The effect of SHRM practices on perc0eived firm financial performance: Some initial evidence from Australia," Asia Pacific Journal of Human Resources, Vol. 45, No. 2, 2007, pp. 168-179.
[2]. Batt, R, "Managing Customer Services: Human Resource Practices, Quit Rates and Sales Growth," The Academy of Management Journal, Vol. 45, No. 3, 2002, pp. 587-597.
[3]. Bhatti, K. K., and Qureshi, T. M., "Impact of Employee Participation on Job Satisfaction, Employee Commitment and Employee Productivity," International Review of Business Research Papers, Vol. 3, No. 2, 2
[4]. Chang, P. L and Chen, W. L., "The effect of Human Resource Management Practices on firm performance: Empirical evidence from high-tech firms in Taiwan," International Journal of Management, Vol. 19, No. 4, 2002, pp. 622 – 631
[5]. Delery, J. E. and Doty D. H., ‟Modes of theorizing in strategic human resource management: Tests of universalistic, contingency and configurational performance predictions," Academy of Management Journal, Vol. 39, No. 4, 1996, pp. 802-835.

[1]. Aliakbari, M., Banimahd, B., Talebnia, G., &Roodposhti, F. R. (2015). The effect of abnormal operating cash flows on unconditional conservatism. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 39-45.
[2]. Andreas, A. (2017). Analysis of operating cash flow to detect real activity manipulation and its effect on market performance. International journal of economics and financial issues, 7(1).
[3]. Bhadari, S. B. (2003). Pedagogical issues concerning analysis of the cash flow statement. Journal of Financial Education, 1-11.
[4]. Bhandari, S. B. (2015). Operating cash flows versus free cash flows: An assessment of their usefulness in financial analysis. 2015 Proceedings of the Academy of Finance. Chicago, IL.
[5]. Brigham, E. F., & Houston, J. F. (2021). Fundamentals of financial management. Cengage Learning.

[1]. Agoglia, C. P., Hatfield, R. C., & Lambert, T. A. (2015). Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society, 44, 1-14.
[2]. Aikala, L. (2018). The effect of operating lease capitalization to audit fees.
[3]. Akther, T., & Xu, F. (2020). Existence of the Audit Expectation Gap and Its Impact on Stakeholders' Confidence: The Moderating Role of the Financial Reporting Council. International Journal of Financial Studies, 8(1), 4.
[4]. Asthana, S., Khurana, I., & Raman, K. (2019). Fee competition among Big 4 auditors and audit quality. Review of Quantitative Finance and Accounting, 52(2), 403-438.
[5]. Boon, K., Crowe, S., McKinnon, J., & Ross, P. (2005). Compulsory audit tendering and audit fees: Evidence from Australian local government. International Journal of Auditing, 9(3), 221-241..

[1]. Mussa, Michael, et.al. (2000) "Exchange Rate Regimes in an Increasingly Integrated World Economy", Washington, IMF, Occasional Paper No. 193.
[2]. Uddin, K. M. K, Quaosar, G. M. A. A, & Nandi, D. C. (2013). Factors affecting the fluctuation in exchange rate of the Bangladesh: A con-integration approach. The International Journal of Social Sciences 2013, 18.
[3]. Hossain, A. (2002). Exchange Rate Responses to Inflation in Bangladesh. IMF Working Paper WP02/20, IMF, Washington.
[4]. Hossain, A. (1997). The Real Exchange Rate, Production Structure, and Trade balance: The Case of Bangladesh. Indian Economic Review, 32(2):155-77.
[5]. Papadopouls, A. P. and Zis, G. (2000). A monetary analysis of the Drachma/ECU exchange rate determination, 1980-1991. Empirical Economics, 25: 653-663.

[1]. Badruldeen, M. A. (2021). Organization budgetary control system. SSRN, 1-14. doi:10.2139/ssrn.3794866
[2]. Bosley, J. (2007). A review of parliamentary scorecard in Africa. 4th Annual Meeting of Technical Advisory Panels and Networks (TAP-NETs). Centre International de Conference, Bamako, Mali.
[3]. Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks, CA: SAGE Publications, Inc.
[4]. Dogan, E., & Smyth, R. (2002). Board remuneration, company performance, and ownership concentration: Evidence from publicly listed Malaysian companies. Asian Economic Bulletin, 19(3), 319-347.
[5]. Doyle, M. (2018). Legislative performance / output in parliament. Cape Town, South Africa: Parliamentary Monitoring Group (PMG).

[1]. Alnaser, N., Shaban, O. S., & Al-Zubi, Z. (2014). The effect of effective corporate governance structure in improving investors' confidence in the public financial information. International Journal of Academic Research in Business and Social Sciences, 4(1), 556.
[2]. Berg, B. L., & Lune, H. (2001). An introduction to content analysis. Qualitative research methods for the social sciences, 7, 238-267.
[3]. Dao, B., & Nguyen, P. H. C. (2020). Analysis of Corporate Governance Index Using ASEAN Balanced Score Card and Firm Performance. Research Journal of Finance and Accounting, 11(6).
[4]. Di Carlo, E. (2014). Related party transactions and separation between control and direction in business groups: the Italian case. Corporate Governance.
[5]. Donaldson, L. (2001). The contingency theory of organizations. Sage..

[1]. Amason, A. (2019) .Distinguishing the effects of functional and dysfunctional conflict on strategic decision making‟, Academy of Management Journal, 3 (9):123–148.
[2]. Ancona, D. (2019) "Demography and design: predictors of new product team performance‟, Organization Science, 3(7): 321–341.
[3]. Bantel, K.A. (2019) "Top management and innovations in banking: does the composition of the top team make a difference?‟, Strategic Management Journal, 10 (9): 107–124.
[4]. Baron, R.M. and Kenny, D.A. (2019). "The moderator-mediator variable distinction in social psychological research: conceptual, strategic and statistical considerations‟, Journal of Personality and Social Psychology, 51(11)73–82.
[5]. Bird, A. (2019) "Toward an emergent global culture and the effects of globalization on obsolescing national cultures‟, Journal of International Management, 9(3) :95–97