The Broker: Cognitive Prowess for Business Start-Up Performance

Abstract

Purpose: Many methodological and empirical perspectives on the broker between entrepreneurship education and business start-up performance have been prescribed and implemented. However, limited empirical evidence exists on applying cognitive characteristics as a mediator. Hence, this study focused on the National Youth Service Corps (NYSC) members in Lagos State. Design/methodology/approach: The cross-sectional survey research design was used, and data were obtained from 406 graduate entrepreneurs at the National Youth Service Camp (NYSC) before registering with SAED-BOI (Bank of Industry), Lagos State 2021 NYSC 21A, and Stream 1 Batch. The total enumeration technique was applied after the sample filtration criteria were established. Findings: Hierarchical regression analysis results using an SPSS add-on called process analysis found cognitive characteristics significantly mediated the relationship between entrepreneurship education and business start-up performance in Lagos State Nigeria. Research, Practical & Social implications: The broker (cognitive prowess), is required if entrepreneurship education and business start-up performance must survive, expand, and flourish in different sectors. Originality/value: The findings is paramount to the trade industry (start-up ecosystem) and education sector as it would serve as a reliable source of information on the necessary and effective entrepreneurship education mix required to boost business start-up performance.

Accounting Information Disclosure: How Far Is So Far

“…The concept of firm performance have been measured differently as asset size, profit, employees size, branches, sales volume (Bicudo de Castro, 2017), competitiveness (Egwakhe et al, 2019), age, value-added, and cross border experience, with less conventional ones around attitudinal and behavioral gauges (Egwakhe et al, 2022;Modugu, 2017;Soliman, 2013). In this study, the authors considered performance within the purview of financial and non-financial indicators (profit, assets, age, and international exposure).…”

“…The statutory or mandatory disclosures of financial information as required by various country laws, regulations, and International Financial Reporting Standards (IFRS) seem insufficient to satisfy diverse needs of shareholders and stakeholders (Akisik & Gal, 2011;Nguyen et al, 2020) and even for governance in the face of doubt. Hence, financial information disclosure no longer assume low-priority bookkeeping exercise, but a central vital function for confidence building, guiding a company under corporate governance principles (Bernt & Leibfried, 2007;Kanapickiene et al, 2021) and, measurement of performance (Egwakhe et al, 2022).…”