Journal of Finance and Accounting

Volume 8, Issue 1, January 2020

  • An Investigation of the Relationship Between Corporation Social Responsibility and Senior Managers Influence & Poverty Experience

    Qiang Zhang, Bo Wang, ChengZhong Liao

    Issue: Volume 8, Issue 1, January 2020
    Pages: 1-8
    Received: 21 November 2019
    Published: 4 January 2020
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    Abstract: The high-level echelon theory states that business executives are not“fully rational people”with economic assumptions in actual work. The management decision-making process of business executives is often affected by cognitive abilities, values and moral emotion. Taking the A-share listed companies in China from 2012 to 2015 as the research object,... Show More
  • Convergence of Interest Hypothesis: Examining the Impact of Managerial Ownership on Audit Quality of Quoted Manufacturing Companies in Nigeria

    Ajayi-Owoeye Ayooluwa Olotu, Akinwunmi Abiodun Jelil, Adegbie Folajimi Festus

    Issue: Volume 8, Issue 1, January 2020
    Pages: 9-17
    Received: 25 December 2019
    Accepted: 10 January 2020
    Published: 10 February 2020
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    Abstract: The debate on the need for ownership of shares by management emanates as a result of the possible incongruence of objective that could happen among business executives and diverse shareholders when directors do not have shareholding stake in the companies they govern. Studies have shown that financial crisis reported across the global economy affec... Show More
  • Cashless Policy in Nigeria: Effects, Challenges and Prospects

    Obasanmi Jude Omokugbo, Imasuen Osasere Festus

    Issue: Volume 8, Issue 1, January 2020
    Pages: 18-23
    Received: 3 December 2019
    Accepted: 13 January 2020
    Published: 10 February 2020
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    Abstract: This study is to investigate the effects, challenges and prospects of cashless policy on the Nigerian Economy. The objectives of the study are to examine: the effects of cashless policy, the challenges of cashless policy and the prospects of cashless policy on the Nigerian economy. The hypotheses of the study are: there are no significant effects o... Show More
  • Impacts of Human Capital Development on Real Sectors Growth in Nigeria

    Obasanmi Jude Omokugbo, Idogun Henry Imogiemhe

    Issue: Volume 8, Issue 1, January 2020
    Pages: 24-33
    Received: 3 December 2019
    Accepted: 10 January 2020
    Published: 14 February 2020
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    Abstract: Human capital is an important factor used in converting all resources to mankind’s use and benefit. In an attempt to examine the nexus between human capital development and real sector growth indicators (Agriculture and Petroleum and Natural Gas), this study investigated the relationship between human capital development and real sector growth in N... Show More
  • Appraisal of the Impact of Earnings Management on Financial Performance of Consumer Goods Firms in Nigeria

    Ubesie Madubuko Cyril, Nwankwo Bobby Godwin Ogbogu, Nwankwo Peter Emeka

    Issue: Volume 8, Issue 1, January 2020
    Pages: 34-47
    Received: 7 January 2020
    Accepted: 18 January 2020
    Published: 14 February 2020
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    Abstract: There are two different tools of earnings management; real activities and accruals. Prior research shows that the discussion on earnings management was primarily focused on accrual manipulation strategies while recently many articles have focused on real activity manipulation as a proxy for earnings management. In accrual manipulation, managers int... Show More
  • Measurement of Financial Statements Information in the Context of Harmonization of the Accounting Systems

    Irina Golochalova, Viorel Tsurcanu

    Issue: Volume 8, Issue 1, January 2020
    Pages: 48-58
    Received: 19 December 2019
    Accepted: 7 February 2020
    Published: 18 February 2020
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    Abstract: The purpose of this study is to establish the ability to assess the quality of financial statements presented by organizations in a particular jurisdiction. The preparation of useful financial statements is possible based on the imperativeness of the concept of qualitative characteristics. An analysis of the composition and grouping of qualitative ... Show More