IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions by Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende

“…Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. …”
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Piotroski, Graham and Greenblatt: an Empirical Approach to Value Investing in the Brazilian Stock Market by Carlos Henrique Souza Domingues, Alexandre Aronne, Francisco Pereira, Frank Magalhães

“…Three portfolios are constructed according to the methodologies developed by each author, using financial and accounting data from a sample of 598 stocks traded in the Brazilian stock exchange during the period Jan/2006-Dec/2019. Parameters of a five-factor model - an extended version of Carhart’s four factor model with the inclusion of an illiquidity factor - are estimated for each of the three portfolios. …”
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A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory by Antônio Paulo Machado Gomes, Jacqueline Veneroso Alves da Cunha, José Roberto de Souza Francisco, Fabiano Teodoro de Rezende Lara

“…A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax aggressiveness. …”
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MODERATING EFFECT OF RISK GOVERNANCE COMMITTEE BETWEEN BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE AMONG NIGERIAN LISTED FINANCIAL INSTITUTIONS by Ibrahim D. ABDULLAHI, Bala Ahmed AHMED

“…The population of the study comprised of 57 financial institutions listed on the Nigerian Stock Exchange as at December 2020 from which a sample of 47 firms was used. …”
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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

“… This study investigates banks’ specific and macroeconomic determinants of profitability of ten listed deposit money banks in Nigerian Stock Exchange from 2008 to 2017 using fixed effect regression. …”
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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

“… This study investigates banks’ specific and macroeconomic determinants of profitability of ten listed deposit money banks in Nigerian Stock Exchange from 2008 to 2017 using fixed effect regression. …”
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WORKING CAPITAL MANAGEMENT AND THE FINANCIAL PERFORMANCE OF CONSUMER GOODS MANUFACTURING COMPANIES IN NIGERIA by CECILIA ADURAYEMI ADU, OLUTAYO OWOLABI SOYOYE

“…The population of this study comprised twenty-four consumer goods firms listed on the Stock Exchange Group as at 2021. Purposive sampling technique was adopted by the study to select ten listed consumer goods firms that have adequate information. …”
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BUDGET COMMUNICATION AND JOB SATISFACTION AMONG LISTED MANUFACTURING FIRMS IN NIGERIA by Adebowale Ogunsola, Solomon Adetunji Ajewole, G. M. Sodeinde

“…The study examines how job satisfaction is influenced by budget communication among manufacturing firms listed on Nigeria Stock Exchange. The population of the study consisted of 40 listed manufacturing companies in Lagos state. …”
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INTEREST INCOME AND DEPOSIT MONEY BANKS (DMBs) PERFORMANCE IN NIGERIA by Russell Olukayode Christopher Somoye, Bamidele M. Ilo, Lateef Adewale Yunusa

“…The study employed data from the annual reports and accounts covering the period 2012-2017 of fifteen (15) selected interest charging DMBs out of the twenty-one (21) listed banks on the Nigerian Stock Exchange as on 31st December, 2018. The results obtained from the random effect model indicate that interest income and capital adequacy contribute and significantly drive the profitability of the Nigerian DMBs. …”
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CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Kenneth S. Adeyemi, Lateef Olabisi Adedeji

“…The study adopted panel data obtained from the annual reports and financial statements of the sampled listed DMBs on the Nigerian Stock Exchange. Descriptive and inferential statistics were used to examine the association between the dependent variable of financial performance proxied by the return on assets and independent variables represented by equity capital and leverage ratios while asset tangibility and liquidity were used as control variables. …”
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EFFECT OF BOARD ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANIES IN NIGERIA by A. O Ajisafe, A. O Isiaka, W Lawal, K.A Babatunde

“…The population of the study consists of thirty-four (34) listed insurance companies on the Nigerian Stock Exchange as at 31st December 2018 while twenty-three companies were used as sample due to the incomplete annual reports of some insurance companies. …”
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IMPACT OF FORENSIC ACCOUNTING SERVICES ON PREVENTING AND DETECTING FRAUD IN NIGERIAN DEPOSIT MONEY BANKS by Abdul-Hakeem Shuaib, Salaudeen Ibrahim

“…This paper looked into how forensic accounting services impact on the internal control system in preventing and detecting frauds in Nigerian Deposit Money Banks (NDMBs).The studied sample was 210 representing the entire professional accounting / core staff working at the head office of theNDMBs listed on the Nigerian Stock Exchange (NSE) as at December, 2018. Krejcie and Morgan (1970) simplified sample size decision table were used to derive our sample size of 136. …”
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INTEREST INCOME AND DEPOSIT MONEY BANKS (DMBs) PERFORMANCE IN NIGERIA by Russell Olukayode Christopher Somoye, Bamidele M. Ilo, Lateef Adewale Yunusa

“…The study employed data from the annual reports and accounts covering the period 2012-2017 of fifteen (15) selected interest charging DMBs out of the twenty-one (21) listed banks on the Nigerian Stock Exchange as on 31st December, 2018. The results obtained from the random effect model indicate that interest income and capital adequacy contribute and significantly drive the profitability of the Nigerian DMBs. …”
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SET ESG ratings and firm value: The new sustainability performance assessment tool in Thailand. by Mongkhol Moolkham

“…This study investigates the influence of SET ESG ratings on firm value of companies listed on the Stock Exchange of Thailand (SET), emphasizing the multifaceted relationships between ESG performance, third-party evaluations, and market reactions following SET ESG ratings announcements. …”
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The Impact of Liquidity and Digital Transformation on The Bank Performance: Board of Commissioners and Directors’ Turnover Moderator by Divia Maudy Ariesta, Yuli Soesetio

“…Design/methodology/approach: The research analyzed 47 banks listed on the Indonesia Stock Exchange (IDX) from 2012 to 2022. These banks were selected through purposive sampling from the IDX and Financial Services Authority (FSA) websites. …”
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FIRM’S CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED PHARMACEUTICAL COMPANIES IN NIGERIA by Muhammed BELLO, Leye Sherifdeen OYEDIRAN, Emmanuel Yinka ONIFADE

“…The population of this study consists of all listed pharmaceutical companies on the floor of the Nigeria Stock Exchange as at 31st December, 2021. There are eleven (11) listed pharmaceutical companies in Nigeria. …”
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How Do Executives Benefit From Investment Efficiency? Investigating The Use of Accounting Performance-Based Pay: Evidence From Indonesia by Aang Kunaifi, I Made Narsa, Ardianto Ardianto

“…Design/methodology/approach: This study uses a sample comprising 888 firm-year observations of non-financial companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2018. Finding/result: Using the level of investment efficiency and executive cash compensation as measures, we find that executive accounting performance-based pay significantly increases in investment-efficient firms. …”
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An exploratory study of the tax rate reconciliation disclosures of JSE listed companies by Rudie Nel, Anja van Niekerk

“…Setting: The study exploited hand-collected tax rate reconciliation data of companies listed on the Johannesburg Stock Exchange (JSE) in South Africa for the financial reporting periods ranging from 2015 to 2022. …”
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CAUSAL RELATIONSHIP AMONGST CORPORATE LONG-TERM FINANCING DECISIONS: EMPIRICAL EVIDENCE OF LISTED NIGERIAN MANUFACTURING FIRMS by Jeremiah Babajide OPALEKE

“…To achieve the aim of this study, a sample of 35 stratifiedly selected Nigerian manufacturing firms on the Nigerian Stock Exchange (NSE) between the periods of 1990-2020 (30 years) were examined, in the quest to fill sectoral and periodical gaps found in the extant empirical studies. …”
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Water Risk and Mining Firms’ Stock Return by Maryam Davallou, Shirin Mehrali

“…The purpose of the current research is to test the pricing of water risk in mining companies of the Tehran Stock Exchange (TSE) and to estimate the drop in the value of their shares in the event of a water crisis. …”
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