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All Journal Bussman Journal : Indonesian Journal of Business and Management West Science Journal Economic and Entrepreneurship Journal of Finance Integration and Business Independence
Fali, Ibrahim Mallam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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RISK MANAGEMENT, BOARD CONTROL AND EARNINGS QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA Abba, Hirhyel Ibrahim; Fali, Ibrahim Mallam; Kauji, Mohammed Bukar; Ampong, Kwabena
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.423

Abstract

The study investigates the moderating impact of board control on the relationship between risk management and earnings quality of non-financial firms listed on the Nigeria exchange group from 2013 to 2022. 43 listed non-financial firms in Nigeria form the sample size. Ex-post facto research design, earnings quality was the dependent variable, risk management as the independent variable while board control is the moderating variable. The findings of study indicate that board control significantly moderate impact of board risk management committee, risk appetite and audit committee significantly improve earnings quality. However, the study found that the interaction of board control and risk culture weakened the influence of risk culture in mitigating earnings management. The study concluded that board risk management committee, risk appetite, audit committee, and board control are necessary yardstick for improving the quality of reported earnings. The study therefore, recommends that shareholders of listed non-financial firms in Nigeria should pay more attention in appointment of board of directors, since board control substantially aid risk management in mitigating earnings manipulations. The results contribute to corporate governance and risk management debates in an emerging economy such as Nigeria and have policy implications on regulators and shareholders in refining the effectiveness of the risk management policies.
Development of Sharia-Based Financial Products and Microfinance in Islamic Economy Ratnawita, Ratnawita; Nurdiani, Tanti Widia; Judijanto, Loso; Fali, Ibrahim Mallam
West Science Journal Economic and Entrepreneurship Vol. 1 No. 02 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i02.265

Abstract

Within the context of Islamic economics, this study examines the dynamic interactions between the growth of microfinance and the creation of financial products based on Sharia. The study used a quantitative research methodology to examine significant variables, including the expansion of financial instruments that comply with Sharia law, the availability of microfinance, and the socioeconomic consequences of these endeavors. The study covers a wide range of Islamic economies and uses statistical methods to evaluate the relationship between the uptake of financial products based on Sharia and the improvement of microfinance services. The results provide quantitative insights into how Islamic finance and microfinance are developing, with implications for future research projects, financial institutions, and regulators.
Behavioral and Knowledge-Based Determinants of Tax Compliance: A Study on SMEs in North Medan, Indonesia Adi Harianto; Fali, Ibrahim Mallam; Ahmad Rivai; Tyus Windi Ayuni; Rafida Khairani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.36

Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Co-Authors Abba, Hirhyel Ibrahim Adi Harianto Ahmad Rivai Ampong, Kwabena Judijanto, Loso Kauji, Mohammed Bukar Nurdiani, Tanti Widia Rafida Khairani Ratnawita Ratnawita Tyus Windi Ayuni