Accounting-Conference Papers

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    Open Access
    Corporate Environmental Disclosures and Market Value of Quoted Companies in Nigeria.
    (The Academy of Business and Retail Management, 2014) Akinlo, O.O.; Iredele, O.O.
    This paper examined the impact of environmental information disclosures on Market Value of fifty quoted companies in Nigeria for the period 2003-2011. The aggregate and individual impact of Corporate Environmental Disclosure (CED) were regressed on Market Value (Tobin’s Q) while Firm size was factored in as an extraneous variable. The result of the descriptive analysis showed that the mean and median values are within the minimum values and the standard deviation is low which indicated that the deviation of the actual data from their mean value is very low. Our empirical analysis revealed that CED has a significant positive impact on Market Value when considered in aggregate. In turn, considering the impact of each of the variables, Energy policy (ENP), Impact on Biodiversity (BIO), Award Received for installing Environmental Management System (AWR) have an insignificant positive impact on Market Value with the exception of Environmental Research and Development cost (ERD). Also, Environmental pollution and control policy (EPC), Waste Management Cost (WSM), and Cost of compliance with environmental Laws (CEL) have a negative impact on Market Value. The study recommends that business should take caution in areas where environmental activities impacts negatively on the Value of the firm and also invest in areas that enhance value for the firm
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    Open Access
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    Open Access
    Improving Trade Union Finances
    (2009-05-24) Ajibolade, S.O.
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    Open Access
    Teaching Managerial Accounting In The USA And In Nigeria:
    (2006-10) Ajibolade, S.O.; Hyman, L.M.; Omolehinwa, E.O.
    This paper reports a comparative study of the teaching of management accounting at the undergraduate level in a US-based business school and a business faculty in a Nigerian university. The purpose is to highlight similarities and differences in the designing and teaching of management accounting, with a view to influencing improvements in the system of transmitting management accounting education. The study yields data on seven different cost and management accounting courses taught at different levels of study at the two institutions. Analysis of the curricula on a number of dimensions reveals some similarities in content and pedagogy. However, substantial differences are noted in terms of coverage of contemporary issues; the extent of use of information technology, case methods and team projects; and the partitioning of the curricula to facilitate students’ learning. The management accounting curricula in the institutions may require some improvement; some approaches are suggested in this study
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    Open Access