Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria

Ogbeide, Sunday Oseiweh; Ogiugo, Henry Usunobun; Adesuyi, Isaac Olufemi

doi:10.9770/ird.2021.3.1(8)

Cited by 5 publications

(5 citation statements)

References 20 publications

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“…The findings demonstrate that reduced political instability contributes to increased stability in the banking sector worldwide, especially in the OECD High-Income region. The study conducted by Ogbeide (2021) investigates the relationship between corporate governance systems and the quality of financial reporting in commercial banks listed in Nigeria. The results indicate that the size of the board and the presence of an audit committee have a negative and statistically significant effect on the financial reporting quality of listed commercial banks in Nigeria.…”

Section: Corporate Governance Practices and Banks' Soundnessmentioning

confidence: 99%

Corporate Governance and Banking Stability in the MENA Region

BADRAN,

CHAMOUN

2024

IBR

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This study investigates the determinants of banking stability through a comprehensive analysis of various financial and governance factors. Employing a panel regression approach, we examine the impact of key accounting variables, including capital adequacy ratio, return on assets, non-performing loans, bank size, and gross domestic product, as well as governance factors, covering board composition, audit quality, women on board, and the presence of risk committees, on the stability of banks operating in the MENA region between 2009 and 2020. Our findings reveal that most of these variables have a positive impact on banking stability. However, non-performing loans and the presence of independent directors on the board exhibit a negative relationship with banking stability. Therefore, it is found that banks under consideration maintain stability in tandem with good corporate governance practices and economic expansion, thereby positively influencing the MENA banking sector. The study recommends researchers to delve deeper into the complex relationships between these variables and banking stability and suggests that future studies explore additional factors that might impact the stability of banks in the MENA region.

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Section: Corporate Governance Practices and Banks' Soundnessmentioning

confidence: 99%

Corporate Governance and Banking Stability in the MENA Region

BADRAN,

CHAMOUN

2024

IBR

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“…Namun, penelitian umumnya berfokus pada faktor penyebab perusahaan mengalami kondisi zombie. Misalnya, penelitian sebelumnya mengidentifikasi bahwa faktor seperti kecukupan modal (Papworth et al, 2013), usia perusahaan (Harasztosi et al, 2018;Naimo et al, 2022), ukuran perusahaan (Hoshi, 2006), laba sebelum bunga dan pajak, dan rasio cakupan bunga (Naimo et al, 2022;Ogbeide et al, 2021) merupakan faktor penting penyebab perusahaan menjadi zombie. Dengan pengecualian studi yang dilakukan oleh Novita et al, (2019), penelitian yang menguji strategi perusahaan agar terhindari dari kondisi zombie masih jarang.…”

Section: Pendahuluanunclassified

“…Quang Binh et al (2020) menyatakan bahwa perusahaan dapat di klasifikasikan kedalam perusahaan dengan kondisi zombie ketika perusahaan yang memiliki laba atau profit yang rendah dan tidak dapat membayar hutang atau mengalami kerugian selama beberapa tahun secara berturutturut. Ada beberapa faktor yang menyebabkan perusahaan mengalami kondisi zombie, yaitu: kecukupan modal, usia perusahaan, ukuran perusahaan, dan juga laba sebelum bunga dan pajak, dan juga rasio cakupan bunga (Harasztosi et al, 2018;Hoshi, 2006;Ogbeide et al, 2021;Papworth et al, 2013). Terdaapat beberapa kriteria untuk mengukur perusahaan yang mengalami kondisi zombie menurut Banerjee & Hofmann (2020) yaitu sebuah perusahaan yang berdasarkan analisis data kriteria pertumbuhan laba yang rendah dan juga rasio hutang yang tinggi sebagai indikator perusahaan zombie.…”

Section: Perusahaan Zombieunclassified

Zombie dan Diversifikasi Pada Masa Covid-19

Fedora,

Kuang

2023

Owner

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The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.

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“…Providing the desired data is indispensable for the success of an accounting information system, given that the extent to which beneficiaries rely on the system's outputs profoundly influences their decision-making (Gadelrab and Al-Jarallah, 2023). The quality of the accounting system can be assessed through various indicators, including the governance mechanisms and procedures that oversee the system's operation and the methodologies employed in accounting measurements for processes and disclosures (Ogbeide et al, 2021). Hence, this study aims to achieve a fundamental goal, which is to elucidate the impact of mechanisms of accounting data governance on the quality of financial reporting data for commercial banks listed on the Amman Stock Exchange .…”

Section: Introductionmentioning

confidence: 99%

Accounting data governance and its influence on financial report quality: Insights from commercial banks

Alshehadeh,

Elrefae,

Yaseen

et al. 2024

J. Infras. Policy. Dev.

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This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

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Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria

Cited by 5 publications

References 20 publications

Corporate Governance and Banking Stability in the MENA Region

Corporate Governance and Banking Stability in the MENA Region

Zombie dan Diversifikasi Pada Masa Covid-19

Accounting data governance and its influence on financial report quality: Insights from commercial banks

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