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All Journal Journal of Accounting Auditing and Business Daengku: Journal of Humanities and Social Sciences Innovation
Chukwu, Uche
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Impact of Corporate Governance on Sustainability Reporting: A Study of Deposit Money Banks in Nigeria (2012-2021) Gabriel-Odom, Amarachi Queen; Ikpor, Isaac Monday; Chukwu, Uche
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.50796

Abstract

This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to 2021. Data was analyzed with the use of descriptive statistics. At the same time, a multiple regression model was applied to determine the extent of the effect exerted on sustainability reporting by these corporate governance mechanisms. Findings revealed that audit committee activities have a positive and significant effect on social sustainability reporting, while both independent directors and gender diversity have insignificant effects. The study concluded that corporate governance promotes social sustainability reporting. It was recommended that the shareholders of deposit money banks should appoint experienced independent directors with shareholding interests and include more females on the board as they boost social sustainability reporting.
The Triad of Paying Creditors, Collecting Debts, and Moving Inventory as Engines of Entrepreneurial Success in Nigerian Oil and Gas Firms Nworie, Gilbert Ogechukwu; Olorunfemi, Ogunmodede; Chukwu, Uche
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 5 No. 6 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4532

Abstract

Many Nigerian oil and gas firms struggle with managing creditors, debtors, and inventory efficiently. These challenges limit cash flow, reduce profitability, and constrain growth. As a result, entrepreneurial success in these firms is often hindered by poor operational liquidity management. Hence, this study examined the effect of paying creditors, collecting debts, and managing inventory on entrepreneurial success (proxy by return on sales) in Nigerian oil and gas firms. An ex-post facto research design was adopted, covering the period from 2012 to 2024. The population consisted of eight listed oil and gas firms, with six selected for the study through purposive sampling. Secondary data were collected from the annual reports of the selected firms, and hypotheses were tested using a fixed effects panel regression model with Cross-section seemingly unrelated regression (SUR) standard errors to correct for heteroskedasticity. The findings revealed that: Days Inventory Outstanding has a negative and significant effect on entrepreneurial success (β = -0.616, p = 0.0213); Days Receivable Outstanding has a positive and significant effect on entrepreneurial success (β = 0.005534, p = 0.0000); Days Payable Outstanding has a negative but insignificant effect on entrepreneurial success (β = -0.002935, p = 0.8554). In conclusion, efficient inventory control is essential because holding excessive stock ties up capital that could support productive activities, while effective management of receivables enhances profitability by maintaining balanced credit policies and ensuring timely collections to improve cash flow and sustain operations. The study recommended that operations managers in Nigerian oil and gas firms should reduce the time inventory is held by implementing efficient inventory management systems, optimizing stock levels, and improving turnover to enhance profitability.
Co-Authors Gabriel-Odom, Amarachi Queen Ikpor, Isaac Monday Nworie, Gilbert Ogechukwu Olorunfemi, Ogunmodede