Papers by ADEKUNLE .A. ADEYEMI
AESTIMATIO : the IEB International Journal of Finance, 2018
espanolEste articulo examina el efecto de la politica de precios en el rendimiento de las empresa... more espanolEste articulo examina el efecto de la politica de precios en el rendimiento de las empresas nigerianas. Para ello se utiliza la informacion procedente de 101 empresas que cotizan en la Bolsa nigeriana. Los datos, de seccion cruzada,se obtuvieron de losinformes anuales de las companias estudiadas. Para cumplir el objetivo perseguido se utilizan modelos de regression. Los resultados obtenidos ponen de manifiesto que el coste de ventas y los objetivos de la compania tienen un efecto positivo signifidcativo en la rentabilidad de los activos. Por lo que se refiere a las variables de control, el impacto de la demanda de mercado en dicha rentabilidad y la disponibilidad de un sustitutivo similar tienen tambien un efecto positive y significativo en el rendimiento, mientras que el impacto en el del segmento de mercado, la tendencia macroeconomica y la percepcion del consumidor es no significativo. Estosresultadossugieren hacer un esfuerzo en la reduccion de los costes de produccion en...
Research Journal of Finance and Accounting, 2014
The inventory control models as an estimation tool for optimizing inventory cost and management o... more The inventory control models as an estimation tool for optimizing inventory cost and management of inventory is discussed in this paper. Various methods of estimating the Economic Order Quantity (EOQ), Safety Stocks under deterministic and stochastic situations are reviewed. Traditional methods of managing inventory such as accounting ratios analysis, two bin systems, perpetual inventory system and some others form part of this paper. Ratings of inventory or its classification in order of priority by unit and consumption value are also reviewed in the paper. Empirical evidence reviewed in this work tends to support the opinion that modern method of inventory control is far more effective and efficient than the traditional methods of control.
Zenodo (CERN European Organization for Nuclear Research), Mar 9, 2022
Financial reports help to bring to the public domain the performance of companies for a given per... more Financial reports help to bring to the public domain the performance of companies for a given period. Quality financial reports are needed by the various user groups for informed decisions to be made. However, due to asymmetry information between owners and management, there is possibility of corporate management involvement in manipulation of organisations' earnings. This eventually casts doubt in the credibility and reliability of financial reporting system as a tool for investment decision. This study examines the influence of firm attributes on earnings management. It further explores the role of firm size in moderating the effect of each of the four firm attributes on earnings management in ten listed deposit money banks in Nigeria from 2007 to 2018. The dependent variable, earnings management, is measured by discretionary accruals. The independent variable is firm-specific attributes and four proxies-profitability, leverage, age and growth opportunity serve as its indicators.Regression results from pooled ordinary least square show that firm age has a negative, while growth opportunity has a positive and significant, influence on earnings management. Firm size plays a significant moderating role in the relationship between firm age and earnings management. The outcome of this study provides empirical support for Agency theory. Corporate shareholders, regulatory bodies and other stakeholders are advised to take firm age, growth opportunity and size of banks seriously when policy issues on earnings management practices are discussed and corporate governance principles are to be formulated.
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Papers by ADEKUNLE .A. ADEYEMI