Does related-party transactions affect financial performance of firms in Nigeria

Show simple item record
dc.contributor.authorEdesiri Okoro, Godsday
dc.contributor.authorJeroh, Edirin
dc.date.accessioned2017-02-08T08:42:43Z
dc.date.available2017-02-08T08:42:43Z
dc.date.issued2016
dc.description.abstract-translatedRelated-party transactions (RPTs) are usually dual in nature since they, fulfill the economic needs of the firm while at the same time, they serve as mechanisms through which the resources of firms are manipulated exploited and diverted. This paper takes cognizance of both aspects by investigating the relation between transactions deemed to have taken place by related parities and the financial health/position/performance of Nigerian firms. The financial health/performance parameters of concern to this study are Return on Assets (ROA), Return on Equities (ROA) and Earnings. The expost-facto design was employed and performance data were sourced from the financial reports/statements of sampled firms during the period 2007-2014. The data so obtained were analyzed by the simple regression technique. The insinuation from our findings is that transactions deemed to have taken place by related parties in Nigeria. It is believed that this would discourage their non-transparent use especially in the area of earnings manipulation.en
dc.format7 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 2, s. 47-53.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/akt/2-2016-clanek-6.pdf
dc.identifier.urihttp://hdl.handle.net/11025/22491
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectobchodní výměnacs
dc.subjectrentabilita aktivcs
dc.subjectrentabilita vlastního kapitálucs
dc.subjectziskcs
dc.subject.translatedbusiness exchangeen
dc.subject.translatedreturn on assetsen
dc.subject.translatedreturn on equityen
dc.subject.translatedearningsen
dc.titleDoes related-party transactions affect financial performance of firms in Nigeriaen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

Files

Original bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
Okoro.pdf
Size:
114.58 KB
Format:
Adobe Portable Document Format
Description:
Plný text
Download
License bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Číslo 2 (2016)
Číslo 2 (2016)