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All Journal International Journal of Financial, Accounting, and Management Annals of Management and Organization Research Journal of Governance and Accountability Studies Journal of Multidisciplinary Academic and Practice Studies International Journal of Accounting and Management Information Systems
Egbunike, Chinedu Francis
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Annals of Management and Organization Research

 1 
Climate change disclosure and financial performance of quoted oil & gas firms in Nigeria Agbo, Emmanuel; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 5 No. 3 (2024): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i3.1638

Abstract

Purpose: Prior research has demonstrated the critical role that climate change disclosure plays in solving global sustainability challenges connected to human existence and the long-term viability of businesses. The goal of this study is to add to the existing literature on the impact of climate change-related disclosure on the financial performance of oil and gas companies in Nigeria. Research Methodology: The study adopted an ex post facto research design, and the final sample consisted of eight oil and gas companies listed on the NGX for the year 2012-2021. The final sample consisted of a balanced panel of 80 firm-year observations. The dependent variable was Return on Assets (ROA). Data were analyzed using a multiple regression model. Results: The findings showed a positive relationship between CCRD and ROA, which was also confirmed to be significant at the 5% significance level. Limitations: The model includes leverage, audit quality, and firm size, in addition to CCRD, to account for their effect on ROA. Therefore, other factors that may affect firm performance are not included in the model. Contribution: This study addresses one of the most important but less explored issues of environmental research in one of the largest economies in SSA. The data collected from the content analysis are original and provide important evidence of the impact of CCRD on firm performance. These findings encourage oil and gas companies to reduce their carbon emissions and disclose their carbon management activities.
Big Data Analytics and market competitiveness of selected firms in Lagos State, Nigeria Chike, Nwosu Kanayo; Mbamalu, Euphemia Ifunanya; Oguanobi, Chimezie Alex; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 4 No. 4 (2023): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v4i4.1713

Abstract

Purpose: This study specifically evaluates the effect of Intangible Big Data Analytics Resources (IBDAR) and Tangible Big Data Analytics Resources (TBDAR) on a firm’s market competitiveness in manufacturing firms. The authors used RBV as the main theoretical framework to investigate this. Research methodology: This study used a survey research design. The study employed a non-probability sample and a final sample of seventy-two employees selected from manufacturing firms in Lagos State, Nigeria. Results: The hypotheses were tested using multiple linear regressions. The empirical results showed that the organizational use of TBDAR has a significant effect on Market Competitiveness (MCOM), and that the organizational use of IBDAR has a significant effect on MCOM. Limitations: First, the sample is restricted to only the Nigerian setting; to draw broader and deeper implications, it could be useful to take diverse samples from different contexts and sectors. Second, this study does not utilize the PLS-SEM technique to model mediators and moderators. Contribution: This study has significant policy implications for practitioners and is an original study based on primary data from Nigerian manufacturing firms.
Climate change disclosure and financial performance of quoted oil & gas firms in Nigeria Agbo, Emmanuel; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 5 No. 3 (2024): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i3.1638

Abstract

Purpose: Prior research has demonstrated the critical role that climate change disclosure plays in solving global sustainability challenges connected to human existence and the long-term viability of businesses. The goal of this study is to add to the existing literature on the impact of climate change-related disclosure on the financial performance of oil and gas companies in Nigeria. Research Methodology: The study adopted an ex post facto research design, and the final sample consisted of eight oil and gas companies listed on the NGX for the year 2012-2021. The final sample consisted of a balanced panel of 80 firm-year observations. The dependent variable was Return on Assets (ROA). Data were analyzed using a multiple regression model. Results: The findings showed a positive relationship between CCRD and ROA, which was also confirmed to be significant at the 5% significance level. Limitations: The model includes leverage, audit quality, and firm size, in addition to CCRD, to account for their effect on ROA. Therefore, other factors that may affect firm performance are not included in the model. Contribution: This study addresses one of the most important but less explored issues of environmental research in one of the largest economies in SSA. The data collected from the content analysis are original and provide important evidence of the impact of CCRD on firm performance. These findings encourage oil and gas companies to reduce their carbon emissions and disclose their carbon management activities.
Big Data Analytics and market competitiveness of selected firms in Lagos State, Nigeria Chike, Nwosu Kanayo; Mbamalu, Euphemia Ifunanya; Oguanobi, Chimezie Alex; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 4 No. 4 (2023): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v4i4.1713

Abstract

Purpose: This study specifically evaluates the effect of Intangible Big Data Analytics Resources (IBDAR) and Tangible Big Data Analytics Resources (TBDAR) on a firm’s market competitiveness in manufacturing firms. The authors used RBV as the main theoretical framework to investigate this. Research methodology: This study used a survey research design. The study employed a non-probability sample and a final sample of seventy-two employees selected from manufacturing firms in Lagos State, Nigeria. Results: The hypotheses were tested using multiple linear regressions. The empirical results showed that the organizational use of TBDAR has a significant effect on Market Competitiveness (MCOM), and that the organizational use of IBDAR has a significant effect on MCOM. Limitations: First, the sample is restricted to only the Nigerian setting; to draw broader and deeper implications, it could be useful to take diverse samples from different contexts and sectors. Second, this study does not utilize the PLS-SEM technique to model mediators and moderators. Contribution: This study has significant policy implications for practitioners and is an original study based on primary data from Nigerian manufacturing firms.
An Exploration of the Viability of Forensic Accounting Techniques in Combating Financial Statement Fraud in Nigerian Organizations Oranefo, Patricia Chinyere; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 3 No. 1 (2021): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i1.1170

Abstract

Purpose: This study explored the viability of forensic accounting techniques in combating financial statement fraud in Nigerian organizations. The study specifically examined the relationship between forensic accounting techniques and fraud deterrence; and, the viability of forensic accounting techniques to enforce corporate policies and procedures. Research methodology: The study adopts the survey research design. The sampling frame comprised accounting lecturers and chartered accountants in two geographical locations of Anambra State. The study utilized non-probability sampling to mitigate non-response bias and to select knowledgeable respondents. The final retrieved questionnaires were fifty. The primary data were analyzed using Pearson correlation analysis. Results: The Pearson correlation results showed a positive association between forensic accounting techniques (FAT) and fraud deterrence. Secondly, there is a positive association between forensic accounting techniques and the enforcement of corporate policies. Limitations: The main limitation was the small sample size from the retrieved questionnaires future studies can therefore widen the sampling frame and explore other sectors. The study also spanned one of the South-eastern States limiting generalizability. Contribution: The study contributes to the literature in the context of developing countries, on the continuing viability of forensic accounting techniques (FAT) in detecting financial statement fraud in its various multifarious forms in such countries with weak institutional environments compared to developed countries. The study also adds to the literature on the viability of forensic accountants in enforcing corporate policies and procedures which is useful in an organizational research context.
Climate change disclosure and financial performance of quoted oil & gas firms in Nigeria Agbo, Emmanuel; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 5 No. 3 (2024): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i3.1638

Abstract

Purpose: Prior research has demonstrated the critical role that climate change disclosure plays in solving global sustainability challenges connected to human existence and the long-term viability of businesses. The goal of this study is to add to the existing literature on the impact of climate change-related disclosure on the financial performance of oil and gas companies in Nigeria. Research Methodology: The study adopted an ex post facto research design, and the final sample consisted of eight oil and gas companies listed on the NGX for the year 2012-2021. The final sample consisted of a balanced panel of 80 firm-year observations. The dependent variable was Return on Assets (ROA). Data were analyzed using a multiple regression model. Results: The findings showed a positive relationship between CCRD and ROA, which was also confirmed to be significant at the 5% significance level. Limitations: The model includes leverage, audit quality, and firm size, in addition to CCRD, to account for their effect on ROA. Therefore, other factors that may affect firm performance are not included in the model. Contribution: This study addresses one of the most important but less explored issues of environmental research in one of the largest economies in SSA. The data collected from the content analysis are original and provide important evidence of the impact of CCRD on firm performance. These findings encourage oil and gas companies to reduce their carbon emissions and disclose their carbon management activities.
Big Data Analytics and market competitiveness of selected firms in Lagos State, Nigeria Chike, Nwosu Kanayo; Mbamalu, Euphemia Ifunanya; Oguanobi, Chimezie Alex; Egbunike, Chinedu Francis
Annals of Management and Organization Research Vol. 4 No. 4 (2023): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v4i4.1713

Abstract

Purpose: This study specifically evaluates the effect of Intangible Big Data Analytics Resources (IBDAR) and Tangible Big Data Analytics Resources (TBDAR) on a firm’s market competitiveness in manufacturing firms. The authors used RBV as the main theoretical framework to investigate this. Research methodology: This study used a survey research design. The study employed a non-probability sample and a final sample of seventy-two employees selected from manufacturing firms in Lagos State, Nigeria. Results: The hypotheses were tested using multiple linear regressions. The empirical results showed that the organizational use of TBDAR has a significant effect on Market Competitiveness (MCOM), and that the organizational use of IBDAR has a significant effect on MCOM. Limitations: First, the sample is restricted to only the Nigerian setting; to draw broader and deeper implications, it could be useful to take diverse samples from different contexts and sectors. Second, this study does not utilize the PLS-SEM technique to model mediators and moderators. Contribution: This study has significant policy implications for practitioners and is an original study based on primary data from Nigerian manufacturing firms.
Co-Authors Agbo, Emmanuel Chike, Nwosu Kanayo Ezeala, George Mbamalu, Euphemia Ifunanya Oguanobi, Chimezie Alex Okeke, Nnamdi Lawrence Okoye, Nonso John Oranefo, Patricia Chinyere