AFRA CONFERENCE BOOK OF ABSTRACT VOLUME 12, ISSUE 1
AFRA is duly registered with Corporate Affairs Commission (CAC/IT/NO 42879) as a non-religious, non-political and non-governmental organization which aims at “bridging the gap between the world of research and the world of practice in accounting and finance.” Its vision is “focusing on the advancement and dissemination of knowledge and research in accounting and finance to better serve the accounting and finance needs of the global community.” The association recorded huge successes in the past ten (10) years, especially in terms of viable sponsorship and participation.
The 2021 AFRA conference focuses on addressing the severe threats imposed by COVID-19 pandemic. Evolving research outcomes suggest that the emergency measures taken by individual countries to mitigate the spread of the virus (e.g. lockdown, restrictions, and policy adjustments) have widened inequality and eroded the little progress made towards inclusive and sustainable development. Those short-term policy actions are particularly found to be responsible for the spate of job losses in both the formal and the informal sectors, rising debt profiles, and worsening climate change risks. No doubt, these adverse consequences vary significantly across regions and gender. African countries are particularly the worst affected because of their already fragile socioeconomic conditions. More than any other region, Africa is overwhelmed by large size of informal sector, predominant low-skilled workforce that do not have the option of working remotely, constrained fiscal capacity to address public service delivery needs, food and security challenges, and shrinking revenue due to commodity price volatility. While the fiscal capacities of African governments have narrowed significantly, external capital flows from foreign direct investments, remittances, and development assistance are also drying up. The prediction is that a sustainable economic recovery in the region will remain illusionary unless public and corporate policies are informed by valid scientific and context-relevant research findings, and until the right sets of economic recovery measures are put in place.
The eleventh conference, hosted in Kings College University, Accra, Ghana from November 1 to 3, 2021, successfully gathered galaxy of scholars, professionals, practitioners, and policymakers to strengthen the quality of scientific findings that address all the threats COVID-19 imposed on African economies. This book of abstract contains Sixty-Four (64) abstracts and two (2) proposals for doctoral colloquium. The proposal/abstracts received from the conference participants broadly covered topical issues in accounting, finance, and development economies. The topics are intellectually stimulating, especially for young scholars that are interested in exploring contemporary issues in accounting, finance, and development economies, as well as policy makers that are interested in implementing empirically driven policies.
- Audit Attributes and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria: The Moderating Effect of Audit Committee Financial Expertise
- Doctoral Colloquium
- Company Income Tax and Economic Growth of Selected African Countries: The VECM Approach
- Product Development and Marketing of Financial Services in a Competitive Banking Environment: An Evidence from Nigeria
- Microfinance, Financial Inclusion and Social Entrepreneurship
- Impact of Contributory Pension Scheme on Payment of Retirement Benefits in Nigeria
- The Implication of Deficit Financing on Economic Recovery of Nigeria
- Corporate Governance and Financial Reporting Quality of listed Nigerian Banks
- Female Directors and Dividend Payout: Evidence from Listed Deposit Money Banks in Nigeria
- Effect of Hedge Accounting on Profitability of Listed Commercial Banks in Nigeria
- Corporate Social Responsibilities and Financial Performance of Listed Deposit Money Banks in Nigeria
- Moderating Influence of Government Expenditure and Corruption on the Relationship between Aggregate Tax Revenue and Economic Development in Nigeria
- The Impact of Board Characteristics on Sustainability Reporting of Listed Consumer Goods Firms in Nigeria
- Value Added Tax and Economic Performance in Nigeria
- Development of Principles and Formulation of Accounting Theory
- Cost Reduction Technique and Profitability of Manufacturing Firms in Developing Economy
- Corporate governance attributes and tax sheltering: Empirical evidence from listed non-financial firms in Nigeria
- Firm Attributes and Tax Aggressiveness in Nigeria: A Quantile Regression Analysis
- Does Business Environment Impede Performance of Nigerian Commercial Banks?
- Effect of Employee Cost on the Performance of Commercial Banks in Nigeria
- Does Financial Inclusion Matter to Bank Performance? Evidence from Nigeria
- Determinants of Dividend Policy of Listed Companies on the Nigerian Exchange Group
- Examining the moderating effect of audit committee on the relationships between audit quality and the market value of listed deposit money banks (DMBs) in Nigeria
- The Impact of Ownership Structure on Capital Structure of Listed Building Materials Companies in Nigeria
- Determinants of financial performance with emphases on profitability of the listed insurance companies in Nigeria
- The Impact of Bank Lending on the Development of Agricultural Sector in Nigeria
- Impact of Board Diversity on Dividend Policy of listed Deposit Money Banks in Nigeria
- Financial Literacy and Micro Entrepreneurship in Abakaliki Metropolis
- The Impact of Bank Lending on the Development of Agricultural Sector in Nigeria
- Evaluation of Internet Media as Strategies for Checkmating Corruption in Nigeria
- To What Extent Does Financial Panic Associated with Insecurity affect Investment in Nigeria?
- Economic Recovery, Price of Funds and Domestic Investment: Evidence from Nigeria
- Financial System Stability, Financial System Vulnerability and Private Investment in Nigeria
- Trade Liberalization and Export Growth: Evidence from BRICS and Nigeria
- Effect of Triple Bottom Line Reporting on The Performance of Quoted Oil and Gas Companies in Nigeria
- Pension Accounting and Standard Of Living in Nigeria
- Ownership Identity and Earnings on Investment of Listed Entities in Nigeria
- Mediating Effect of Profitability on the Relationship between Dividend Policy and Value of Listed Conglomerate Companies in Nigeria
- Effect of Exchange Rate Fluctuations on Inflation Rate in the Nigerian Economy: 1986-2019
- Effect Of Rising Debt Burden and Public Expenditure Pattern on Revenue Sustainability in Nigeria
- The impact of Corporate Social Responsibility on Cost of capital of Listed Companies in Nigeria Stock Exchange: The Relationship
- Intellectual Capital Disclosure Practices in Emerging Economies
- Empirical Investigation of Effect of Globalization and Trade Liberalization on the Nigerian Labour Market
- Effect of Commercial Bank Loans to Small and Medium Scale Enterprises Growth in Nigeria (1986-2020): An Empirical Analysis
- Effect of Sustainability Reporting on Market Performance of Listed Manufacturing Companies in Nigeria
- Creative Accounting: Motives, Techniques and Preventive Measures
- Designing Corporate Social Responsibility (CSR) to support National and International Pandemics Like COVID-19
- Taxing Power, Equity and Fiscal Federalism in Nigeria
- Effectiveness of Audit Committee towards Enhancing Financial Reporting Quality of Listed Nigerian Firms in Covid-19 Era
- Deficit Financing and Economic Recovery
- Board Gender Diversity and Earnings Management in the Context of Financial Distress
- Ownership Structure and Financial Performance of Listed Consumer Goods Companies in Nigeria: The Mediating Effect of Agency Costs
- Corporate Taxation and Financial Performance of Listed Consumer Goods Firms in Nigeria
- Impact of Human Capital on Economic Growth in West African Region
- Credit Risk and Its Effects on Deposit Money Banks in Nigeria
- Environmental Cost Disclosure and Corporate Performance of Quoted Oil Companies: The Nigerian Experience
- Interest Rate and Profitability of Commercial Banks in Nigeria
- Leveraging Working Capital Management Techniques in Response to the COVID-19 Crisis: Evidence from Nigeria
- Carbon Accounting: An Indispensable Tool in Handling Climate Change Risks in Southeast Nigeria
- Capital Structure and Probability of Bankruptcy: Evidence from Listed Deposit Money Banks in Nigeria
- Lessons and Policy Implications of Nigeria’s Economic Recession: 2016- 2017
- Taxation Practices and the Survival Small and Medium-Sized Enterprises (SMES)
- The Impact of Consumer Perception on the Sales Performance of Hi-Quality
- Environmental Management and Financial Performance of Listed Industrial Goods Companies in Nigeria
- A Comparative Study of Genetic Algorithm and Neural Network Model in Bankruptcy Prediction of Manufacturing Firms in Nigerian
- Assessment of the Contemporaneous Impact of COVID-19 on the Nigerian Banking Sector and Economy