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All Journal JASF (Journal of Accounting and Strategic Finance) International Journal of Finance Research Journal of Accounting and Taxation
Oyedokun, Godwin Emmanuel
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Impacts of Firm Internationalization, Green Procurement and Organizational Performance of University College Hospital, Ibadan, Nigeria Oyedokun, Godwin Emmanuel; Garba, Mariam Abiola
International Journal of Finance Research Vol. 3 No. 4 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i4.876

Abstract

The procurement system invariably suffers various forms of malpractices and unethical conduct which includes a high incidence of vested interest, contract inflation, delay in suppliers’ payment, and increased procurement cycle. The review explored impacts of firm internationalization, green procurement and organizational performance of University College Hospital (UCH), Ibadan. Theory considered for this study is the agency theory.  Descriptive and survey design was embraced for the review. The populace in the review contained 158. A stratified sampling technique was used and the strata’s are procurement, stores, payment units (Account), and the different end user’s department. An organized poll was directed. The instrument was approved, and the information assembled was broken down utilizing mean standard deviation, and correlation analysis. Out of the 158 polls directed, 136 were recovered (86% reaction rate). The review discovered that green procurement (mean worth 4.3145), negotiation management (mean worth 4.2581), competitive bidding (mean worth 4.2581) and its correlation co-efficient: (green procurement 0.214, negotiation management 0.737, competitive bidding 0.230) was found to have a positive and significant effect on organizational performance of UCH, Ibadan. The study subsequently inferred that green procurement did not lead to client’s satisfaction. However, green procurement leads to an increase in service quality, product quality, source reduction and waste management. Based on the findings, it is therefore recommended that more financial resources should be made available for the acquisition of substitute products and public awareness on the need to conserve the environment through green procurement.  
The Determinant of Equity Share Price and the Listed Deposit Money Banks in Nigeria Oyedokun, Godwin Emmanuel; Arotolu, Olusegun Adebowale; Vincent, Harison
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.48

Abstract

In this study, the researcher examined the financial variables influencing the share price of listed deposit money banks in Nigeria. An ex-post facto research design was employed with the population consisting of all fifteen (15) listed deposit money banks on the Nigeria Stock Exchange (NSE), and a sample of twelve (12) listed deposit money banks on NSE was taken using filter criteria and judgmental sampling techniques. Secondary data used were sourced from the annual reports of the sampled banks and GTI Securities Ltd. for five years period from 2013-2017. Ordinary Least Square (OLS) was used to analyze the data. The results of the multiple regression revealed that the dividend payout ratio and price-earnings ratio have a significant positive relationship with the share price. The results also showed that dividend yield has a significant negative association with share price; the book value per share has no meaningful relationship with the share price. This study recommends that the shareholders in the deposit money banks should be guided by industry financial ratios, especially the profitability measures of price-earnings ratio and dividend payout ratio, as they are critical factors in predicting share price behavior.
Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria Oyedokun, Godwin Emmanuel; Isah, Shehu; Awotomilusi, Niyi Solomon
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.65

Abstract

This study examined the ownership structure's effect on the firms' value of quoted manufacturing firms (consumer goods) in Nigeria for 2010-2018. The total numbers of quoted consumer goods firms in the Nigeria stock exchange as of 31st December 2018 were twenty-one (21). A judgmental sampling technique was used to sample nineteen (19) consumer goods firms for the study. The study sought to examine whether ownership structure proxy by managerial Ownership, Institutional Ownership, foreign Ownership, and ownership concentration affect firms' values of quoted consumer goods in Nigeria. Data were collected from secondary sources through the annual reports and accounts of sampled consumer goods firms in Nigeria. The study adopted a panel regression technique as a tool of analysis. The result showed a negative effect of managerial ownership on firm value. While institutional Ownership, foreign Ownership, and Ownership concentration all positively affect the firm value of consumer goods firms in Nigeria. Therefore, the study recommends that the numbers of shares held by management should be reduced to increase the firm value of the listed consumer goods companies in Nigeria.
Transfer Pricing in the Oil and Gas Industry: Unique Challenges and Considerations Babalola, Wasiu; Oyedokun, Godwin Emmanuel
Journal of Accounting and Taxation Vol. 6 No. 1 (2026): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v6i1.3248

Abstract

This study critically examines the unique challenges and considerations associated with transfer pricing in the oil and gas industry. The primary aim is to explore the complexities surrounding intercompany transactions, valuation of commodities and intangibles, regulatory frameworks, and the implications of environmental and digital transformations. Employing a socio-legal study relying on qualitative and comparative methods and doctrinal methodology, the paper synthesizes insights from international guidelines (OECD, UN), national regulations, and industry-specific case studies, notably the Chevron-Australia dispute. It reveals that despite the availability of public commodity pricing, pricing intercompany crude oil and gas transfers remains complex due to quality differentials, contract structures, and regional benchmarks. The valuation of intangibles such as proprietary technology and seismic data is further complicated by the lack of comparables and centralized R&D structures. Regulatory divergence across jurisdictions, including formula-based systems like Brazil’s and hybrid models in Nigeria, increases compliance burdens for multinational enterprises (MNEs). Environmental and digital economy factors are also observed to be reshaping transfer pricing strategies, with carbon pricing and data-driven operations requiring new valuation models. The study concludes that a one-size-fits-all approach to transfer pricing is inadequate for the oil and gas sector. Instead, tailored strategies that reflect economic substance, greater adoption of Advance Pricing Agreements (APAs), and the use of technology for local compliance are vital for mitigating disputes, ensuring tax equity, and enhancing transparency in one of the world’s most strategically important industries.
Co-Authors Arotolu, Olusegun Adebowale Awotomilusi, Niyi Solomon Babalola, Wasiu Garba, Mariam Abiola Isah, Shehu Vincent, Harison