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Article
Publication date: 20 July 2021

Patricia Barnett-Quaicoo and Aminu Ahmadu

Business continuity and disaster recovery are directly associated frameworks which guarantee the continued operations of organisations after a disaster has occurred. Thus…

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Abstract

Purpose

Business continuity and disaster recovery are directly associated frameworks which guarantee the continued operations of organisations after a disaster has occurred. Thus, researchers have continued to investigate best practices in this area. It is in this vein that the authors of this study seek to draw attention to what pertains in Ghana and what role the government can play to improve the situation. The purpose of this study is to explore some of the disasters which have been suffered by businesses in Ghana as well as the causes, effects and lessons learnt. The study will also look at business continuity and disaster recovery measures that could have been implemented in the examples provided.

Design/methodology/approach

The study follows a literature review approach by reviewing secondary data on both man-made and natural disasters that have affected Ghana in the past decade through the review of literature.

Findings

The comprehensive study of the selected disasters indicated the presence of business continuity and disaster recovery measures in some formal institutions; however, the informal sector appeared to have minimal provision for handling disasters.

Research limitations/implications

The authors were limited to the use of the account from the resources used since this study relied on secondary data.

Practical implications

The study indicates that businesses in Ghana must implement business continuity and disaster recovery plans to protect business operations in the event of a disaster.

Originality/value

The study has not been previously published in any other journal. Secondary data for carrying out the study were obtained from other publications including online media platforms in Ghana.

Details

Continuity & Resilience Review, vol. 3 no. 2
Type: Research Article
ISSN: 2516-7502

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Expert briefing
Publication date: 3 June 2024

Yusuf also signed a bill undoing the breakup of Kano Emirate into five smaller emirates by his predecessor, former Governor Abdullahi Ganduje. The move is being challenged in the…

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DOI: 10.1108/OXAN-DB287411

ISSN: 2633-304X

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Geographic
Topical
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Article
Publication date: 1 January 2021

Mohammed Shuaibu and Mamello Nchake

This study conducts an empirical analysis of the relationship between credit market conditions and agriculture output in Sub-Saharan Africa.

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Abstract

Purpose

This study conducts an empirical analysis of the relationship between credit market conditions and agriculture output in Sub-Saharan Africa.

Design/methodology/approach

This paper uses a two-stage least square instrumental variable and difference generalised method of moments dynamic panel model because potential reverse causation and endogeneity are addressed.

Findings

The findings show that better credit market conditions contribute to agriculture productivity. The results also show that better infrastructure and availability of agriculture inputs are associated with productivity improvements. The empirical results are robust when an alternative measure of agriculture productivity is used.

Research limitations/implications

An important research agenda for future studies will be to consider alternative measures of credit market conditions and other intervening variables that influence the nexus. Besides, other methods that account for cross-sectional dependence could also be considered as the impact of credit on agriculture varies across the sub-regions.

Practical implications

The findings make a case for enhancing credit market access to boost agriculture productivity. There is also a need to implement financial education programs for farmers and ensuring continuous engagement with farmers.

Originality/value

Although the issue of agriculture finance has been well documented in the literature, few studies have estimated the elasticity of agriculture productivity to changes in credit conditions. Also, our consideration of the intervening role of infrastructure amongst others is an area that has remained relatively unexplored.

Details

Agricultural Finance Review, vol. 81 no. 4
Type: Research Article
ISSN: 0002-1466

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Article
Publication date: 1 March 2019

Olugbenga Onafowora and Oluwole Owoye

The purpose of this paper is to examine the dynamic and long-run relationships among public debt, FDI and output growth in five individual Caribbean countries over the period…

1197

Abstract

Purpose

The purpose of this paper is to examine the dynamic and long-run relationships among public debt, FDI and output growth in five individual Caribbean countries over the period 1975–2015.

Design/methodology/approach

Zivot and Andrews (1992) unit root test with structural break is used to examine the stationarity of the variables and then the autoregressive distributed lag bounds testing procedure is used to ascertain existence of cointegration among them. Finally, order-invariant generalized forecast error variance decomposition (GFEVD) is used to establish the strength of the causal relationship between the examined variables.

Findings

The results confirm that the examined variables are cointegrated. FDI, domestic investment, trade openness, human capital (HC) and institutional quality were found to have significantly positive effects on economic growth, while higher public debt and inflation rates hampered growth. GFEVD revealed unidirectional Granger causality running from FDI to economic growth in two countries; unidirectional causality from growth to FDI in two other countries; and bidirectional causality between growth and FDI in one other country. The results also indicate one-way causality from output growth to public debt in three countries and bidirectional causality between these two variables in two other countries.

Practical implications

The implication is that the Caribbean Governments may need to adopt effective debt management as a major policy and intensify efforts at utilizing loans obtained judiciously for human and capital projects that have direct positive net present value but, to secure strong and inclusive growth, these strategies must be linked to policies that enhance macroeconomic stability and the quality of their institutions, encourage capital inflows and domestic investments vis-à-vis domestic savings, and increase HC and trade earnings.

Originality/value

In contrast to extant studies of the public debt–FDI–output growth nexus, this study controls for the possibility of structural breaks in unit root tests along with performing bounds test for cointegration, variance decomposition analysis, Granger causality tests, and CUSUM and CUSUMSQ tests for the stability of the dynamic output growth model. This is a unique contribution to the existing literature, and highlights the originality value of this paper.

Details

International Journal of Emerging Markets, vol. 14 no. 5
Type: Research Article
ISSN: 1746-8809

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Book part
Publication date: 8 May 2017

Vrajlal Sapovadia

Abstract

Details

Developing Africa’s Financial Services
Type: Book
ISBN: 978-1-78714-186-5

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Article
Publication date: 24 July 2009

Aminu Mamman and Nabil Baydoun

The purpose of this paper is to investigate the perceived impact of globalization amongst Nigerian bank managers and professionals. Managerial and organizational cognition (MOC…

1381

Abstract

Purpose

The purpose of this paper is to investigate the perceived impact of globalization amongst Nigerian bank managers and professionals. Managerial and organizational cognition (MOC) literature is used to evaluated perceptions of impact.

Design/methodology/approach

The paper adopts a survey methodology to gather the information needed to achieve the objectives of the paper. Descriptive statistics and statistical analyses are used to evaluate various relationships.

Findings

Respondents view the outcome of globalization as unfair. They also view globalization as endangering the economy and cultural values of Nigeria. However, they see the benefits of globalization in terms of transfer of good management and business practices as well as flow of foreign direct investment. They also seem to believe that globalization is open enough to accommodate other economic and political systems. However, they also believe that globalization hinders nation states to formulate polices favourable to the economy. Similarly, the majority do not believe that the world will be a better and fairer place if all countries adopt the philosophy and principles underpinning globalization.

Research limitations/implications

Managers' interpretation of the impact of globalization can influence their decisions and ultimately organizational strategy. Depending on the perceived benefits of globalization, managers who can influence government policy would try to lobby against excessive liberalization that might affect their local market position.

Originality/value

There is an attempt to link macro‐ and micro‐dimensions of globalization research. A multidisciplinary approach opens up the possibility for researchers from management discipline and other disciplines (e.g. economics, sociology and politics) to team up and study globalization. Future research should adopt both a quantitative and qualitative methodology. For example, the use of in‐depth interviews should reveal more information on how respondents perceive the impact of globalization on values and beliefs. Future studies should also target policy makers and senior executives across industries and the non‐governmental organization sector.

Details

International Journal of Organizational Analysis, vol. 17 no. 3
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 1 June 2023

Udisifan Michael Tanko

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…

1009

Abstract

Purpose

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

Design/methodology/approach

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

Findings

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

Originality/value

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 7 December 2009

Gerald I. Akata and Jasmine R. Renner

Educational researchers have long experienced increasing rates of Nigerians educated to the graduate levels going overseas as a way to leave Nigeria. For the last 25 years…

Abstract

Educational researchers have long experienced increasing rates of Nigerians educated to the graduate levels going overseas as a way to leave Nigeria. For the last 25 years, research has shown a rapid increase in the brain-drain syndrome in Nigeria (Akomas, 2006; Oji, 2005). From the history of expatriate Nigerians, research showed that the return rate of Nigerians who studied and obtained Ph.D.s in foreign countries shares a noticeable portion of the university educational outcomes and cannot be ignored. Pires, Kassimir and Brhane (1999), Oji (2005), West (2005), and Akomas (2006) agreed that brain-drain syndrome in Nigeria is increasing. Many Nigerian professors teaching in the universities in Nigeria have either gone overseas or are looking for ways to leave the country for greener pastures (West, 2005). In South Africa, one would find hundreds of Nigerian professors educating South Africans (West, 2005). Many are in Saudi Arabia, the United Kingdom, Holland, Germany, Canada, Australia, New Zealand, the United States, and many more places beyond the shores of Nigeria (West, 2005). Therefore, both educational leaders in the universities in Nigeria, in general, and Niger Delta region, in particular, and expatriate Nigerians educated to the graduate levels play a substantial role in the country's educational leadership effectiveness and success.

Details

Educational Leadership: Global Contexts and International Comparisons
Type: Book
ISBN: 978-1-84950-645-8

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