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All Journal International Journal of Financial, Accounting, and Management Journal of Contemporary Accounting Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Accounting and Governance
Kaka, Emmanuel John
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria Kaka, Emmanuel John; Ado, Abdullahi Bala
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art1

Abstract

The main objective of the study was to investigate the influence of indirect tax, direct tax, oil revenue, total debt on foreign reserves in Nigeria from 1980 to 2019. Ex post factor research design was adopted in this research and data was analyzed with the aid of Ordinary Least Square multi linear regression technique. The study found out that, there is a negative and statistically significant influence of indirect tax and direct tax on foreign reserves in Nigeria. Similarly, it was discovered that oil revenue and total debt has positive and non-statistical significant influence on foreign reserves. The study concluded that there is an influence of oil revenue and total debt on foreign reserves, as well as no influence of indirect tax and direct tax on foreign reserves. In addition, the lack of influence of indirect tax and direct tax shows that government has not being taking advantage of its taxation to generate enough revenue to meet its expenditures, as well as boost foreign reserves. And suggested that government should not depend mainly on oil revenue to meet expenditure and sustain its foreign reserves, but should try as much as possible to diversify the economy towards the creation, encouragement and sustenance of small scale and medium industries, and the development and extraction of non-oil mineral resources for export to boost its foreign reserves. Lastly, government should enhance its revenue generation in taxes to meet its expenditures to give room for the revenue generated through crude oil to increase foreign reserves.
A panel regression analysis of corporate governance mechanism and financial performance of listed cement industries in Nigeria Olayinka, Aminu Abdulrahim; Kaka, Emmanuel John
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2812

Abstract

Purpose: Inquire into the significant correlation allying corporate governance mechanisms (CGMs) with financial performance (FP) of the prominent quoted cement firms in Nigeria. Methodology/approach: The study use panel data statistical modelling to investigate the time-dependent effects across different firms. The data analysis is based on a purely numerical dataset obtained through desk research, which was then scrutinized using the STATA 14.0 software package along with suitable statistical and econometric tools. Results/findings: The findings indicate a positive correlation between board structures and the FP of the selected cement companies in Nigeria. While the size of the board does not significantly influence performance, the presence of independent directors on the board positively affects financial performance. Conversely, there is a negative correlation between directors' compensation and the financial performance of these firms, suggesting that an increase in directors' compensation may lead to a decline in financial FP. Conclusion: The study concludes that there is a positive relationship between board structures and the financial performance, though board size is not a critical factor but the presence of independent directors on the board positively impacts financial performance. Limitations: The analysis is confined to five years Annual report and financial statements of three major firms in the Nigerian cement industry, covering a period from 2019 to 2023 using Panel-Corrected Standard Errors Regression model. Contribution: This comprehensive study evaluates the current state of corporate governance practices (CGPs) in Nigeria, aiming to identify improvements for CG policies.
Corporate governance and financial reporting quality of construction companies in Nigeria Kaka, Emmanuel John
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art1

Abstract

This study seeks to examine corporate governance and financial reporting quality of construction companies quoted on the Nigerian Stock Exchange for the period 2016 to 2020. Corporate governance mechanism was proxies by board size, board composition and audit committee composition. Data were collected from annual financial statement of the companies for the study period and analyzed using descriptive statistics, Correlation analysis and Regression analysis by using E-views9 software. The result indicated that board composition and audit committee had positive and significant effect on the financial reporting quality of construction companies. While, board size has a negative and significant effect on financial reporting quality of construction companies. This shows that corporate governance has significant impact on the financial reporting quality of quoted construction companies. The study recommended that strategy need to be developed in order to ensure adherence to corporate governance codes in construction companies, so as to ensure the presentation of articulated, encompassing financial statements.
An Empirical Evidence of the Impact of Government Tax Revenue on Nigerian Public Debt Kaka, Emmanuel John
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.20222

Abstract

Objective The major objective of this paper is to examine the existence of a mutual consen-sus on the effect of tax revenue and non-tax revenue on public debt in Nigeria.Design/methodology The study uses documentary research design. Data was collect-ed using secondary method of data collection from Debt Management office and Bureau of statistics and Central Bank of Nigeria statistical bulletin data bank. Ordinary Least Square Multi regression model was used in analyzing the dataResults The research found out that there is a negative an insignificant relationship be-tween tax revenue, non-tax revenue and interest rate in relation to Nigerian public debt. Moreover, the paper found out that exchange rate and population rate had significant and positive relationship with Nigerian public debt.Limitation/Suggestion The implication of the study is that, the contribution of tax revenue to the reduction of public debt is minimal as could be shown from the results. While, non-tax revenue contributed more than tax revenue in public debt reduction in Nigeria. In addition, increase in exchange rate, and population rate contributed more to increase in pub-lic debt, while, an increase in interest rate does not increase public debt but rather it discour-ages the government from collecting more debt and push the government to go for other rev-enue sources that where not assessed. The study recommended that; government should harness untapped taxes to increase tax revenue generation to pay interest on loan and princi-pal. Must of the information at the researcher disposal used for the study was for 15 years, from 2003 to 2018. Thus, studies need to be conducted involving more year like from 20 years upward to see whether it will change the result.Novelty/Originality The originality of this research lies on the government inability to generate enough tax revenue and non-tax revenue to meet expenditure without collecting debt. This is because collection of debt always leads to frequent increase in debt burden in Nigeria. Fewer or no one has carried out a careful analysis of the relationship between tax and non-tax revenue against total debt in Nigeria.
Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria Kaka, Emmanuel John
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.18108

Abstract

Objective The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data.Results The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate.Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.
THE COVID-19 CRISIS, RISK COMPLIANCE AND ITS AFTERMATH ON PROFESSIONAL ACCOUNTANTS Kaka, Emmanuel John
Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/x80fsm88

Abstract

The accounting profession has always assisted to support and shape private and public businesses. Butthe fast pace at which the outbreak of covid-19 crisis has broad changes in the use of digitaltechnology in businesses, post a great challenges to the accountants and their firms. To overcome therisk and challenges, accountants must add value by embracing digital technology to meet the currentand future challenges. The paper is aim at exposing accountants to the risk compliance and aftermathof covid-19 in the way they deliver their services. The method used in data collection was secondarysources. Areas trashed by the paper includes risk and compliance challenge, risk management to beconsidered during crisis, the need for effective crisis management by the accountant, accountantstoolkit for managing covid-19,and technology a must have. The study concludes that digital technologyis a must have for professional accountants if really they want to be relevant and stay in business inthis period of pandemic and in the future.
Co-Authors Ado, Abdullahi Bala Olayinka, Aminu Abdulrahim