An Analysis of Firm Specific Attributes and Financial Performance of Quoted Consumer Good Firms in Nigeria
نام عام مواد
[Thesis]
نام نخستين پديدآور
Abidoye, Mobolaji Kafayat
نام ساير پديدآوران
Osemene, Olubunmi F
وضعیت نشر و پخش و غیره
نام ناشر، پخش کننده و غيره
Kwara State University (Nigeria)
تاریخ نشرو بخش و غیره
2019
يادداشت کلی
متن يادداشت
120 p.
یادداشتهای مربوط به پایان نامه ها
جزئيات پايان نامه و نوع درجه آن
M.S.
کسي که مدرک را اعطا کرده
Kwara State University (Nigeria)
امتياز متن
2019
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
Firm specific attributes are the factors that are mostly under the control of the management which influences the financial performance of an organization, but available literatures on the attributes that cover the aspect of management core competencies are few. Owing to these, the study analysed the impact of these firm specific attributes on the financial performance of quoted consumer goods firms in Nigeria. Financial performance measured by Return on Assets (ROA) is the dependent variable while management efficiency (MGEFF), liquidity (LQD) leverage(LVG) and asset tangibility (ATANG) are the independent variables .Ex-post facto research design was employed with the population of twenty-one quoted consumer good firms and the sample size comprised 17 of these quoted consumer good firms due to availability of data for a period of six years (2012-2017). Secondary data were sourced from the firms' annual reports. The data were analyzed using descriptive and inferential statistics (correlation analysis, panel data regression and Generalized Linear Model Regression) using E-Views statistical package to test the hypotheses. Using the GLM result the findings showed that a positive significant relationship exists between ROA and MGEFF at 5% level of significance (p-value<0.05), also ATANG had a positive significant relationship with ROA at 10% level of significance (p-value< 0.10), while ROA had a positive but insignificant relationship with LVG (p-value>0.05).The findings also revealed that ROA had a negative insignificant relationship with LQD (p-value>0.05). Hence, the Study concluded that MGEFF, ATANG and LVG had positive relationship with financial performance (ROA) while LQD had a negative relationship with financial performance (ROA) and therefore recommends that consumer goods firms should conduct careful assessment and take into consideration firm specific attributes (MGEFF and ATANG) that influence the financial performance of the firms before taking major business decision as this will go a long way in improving their financial performance.
اصطلاحهای موضوعی کنترل نشده
اصطلاح موضوعی
Accounting
نام شخص به منزله سر شناسه - (مسئولیت معنوی درجه اول )