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All Journal J-MACC : Journal of Management and Accounting
Taiwo A Muritala
Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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THE IMPACT OF CORPORATE RISK GOVERNANCE AND INVESTMENT DECISION ON ASSET AND EQUITY RETURNS OF NIGERIAN NON-LIFE INSURANCE FIRMS Taiwo A Muritala
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.11061

Abstract

This study examines the impact of risk management and investment practices on the financial performance of non-life insurance companies in Nigeria, using a panel data set of ten selected firms from 2009 to 2022. Employing descriptive statistics, unit root tests, correlation analysis, and panel regression models, the study investigates the relationships between risk management practices (RM), investment practices (IP), and key financial performance indicators, namely Return on Assets (ROA) and Return on Equity (ROE). The results indicate that risk management practices do not have a statistically significant effect on either ROA or ROE, while investment practices are significantly negatively related to ROA, highlighting the potential risks associated with aggressive investment strategies. These findings underscore the need for context-specific risk governance and prudent investment policies within the Nigerian insurance sector to enhance financial stability and performance. The study contributes to the understanding of financial performance determinants in emerging markets and offers policy implications for regulators and insurance firms aiming to strengthen operational efficiency and shareholder value.
GLOBALISATION, RESOURCE WEALTH, AND THE ENVIRONMENTAL KUZNETS CURVE: PATHWAYS TOWARD SUSTAINABLE GROWTH IN ARCTIC ECONOMIES Taiwo A Muritala
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.11775

Abstract

Sustainable growth in emerging economies depends largely on relationships between financial advancement, globalization, utilization of resources and environment quality. The paper employed the Dynamic panel System GMM estimation with robustness checks (2SLS) to examine the associations among financial development, energy consumption, natural resource rents, globalization, economic growth, and CO 2 emission by using a balanced panel consisting of 8 emerging economies, from 2015 to 2023). The study revealed that financial development contributes tremendously to economic growth with no direct impact on the quality of environment, although energy consumption contributes both to economic growth and environmental degradation. The positive impacts of natural resource rents are obviously an improved quality of the environment, which denotes enhanced governance, and globalization plays a significant role in enhancing growth, with no direct impact on the environment. The EKC hypotheses is also affirmed (negative squared term of GDP), implying higher levels of income result in decreasing environmental degradation. The paper suggest some policy implications on integration of green finance, green energy transition, management of resources, development of globalization strategies in line with environmental goals. Future studies are necessary to further increase the geographic and time dimensions and study sector and institutional-specific dynamics.
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