International Journal of Trend in Scientific Research and Development

This study examined the relationship between profitability and timeliness of financial reports in Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The population is all the 145 quoted companies in Nigeria. The sample size was determined using Taro Yamane method. Data were sourced from the content analysis of annual reports and accounts of the selected quoted Nigerian companies for eleven years from the year 2010 to 2019. The panel data regression technique was used to estimate the relationship between the variables with aid of e view 9.0 software. The outcome of the study revealed that there is a significant relationship between profitability and timeliness of financial reports in Nigerian quoted companies at 5 level of significance. The study therefore, recommended Since lower profitability most especially losses poses high risk including liquidation risk. Auditors should take more time in their audit to avoiding future litigations more especially the firms with bad news. 

by Aigienohuwa, Osarenren O | Uniamikogbo, Emmanual "Profitability and Timeliness of Financial Reports in Nigerian Quoted Companies" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47698.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47698/profitability-and-timeliness-of-financial-reports-in-nigerian-quoted-companies/aigienohuwa-osarenren-o

ugcapprovedjournalswithlowpublicationfees, conferenceissuepublication

Proponents believe that increase in cash flows could potentially increase the stock returns of consumer goods firms quoted in Nigeria Stock Exchange while opponents argue and equally criticize that fact. Hence, this study examined the effects of cash flow on stock returns of consumer goods firms for a period of 2010 2019. The study was anchored on agency theory. Panel data were gotten from the Nigerian Stock Exchange NSE and the data collected were analyzed using multiple regression analysis. The findings revealed Cash flows from operating activities has no significant effect on stock returns of consumer goods firms in Nigeria, cash flow from investing activities does not have significant effect on the stock returns of consumer goods firms in Nigeria, Cash flows from financing activities has no significant effect on stock returns of consumer goods firms in Nigeria, Free cash flow has positive and significant effect on stock returns of consumer goods firms in Nigeria. On the basis of the findings of the study, it was recommended among others that there is need for consumer goods industry to improve on their operating cash flow by making money available for this purpose for the general benefit of the economy. The management should embark on effective intermediation drive which will provide deep source of fund for this industry. Government should adopt a viable policy that will enable this industry to expand their scope of business and firm size of this industry should be improved. The study also revealed that if free cash flow will be well managed, it will affect the stock returns policy of a firm positively. 

by Ojimba, Francisca | Okegbe, T. O. | Ifurueze, M. S. "Cash Flow Activities and Stock Returns: Evidence from Nigerian Consumer Goods Firms" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47626.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47626/cash-flow-activities-and-stock-returns-evidence-from-nigerian-consumer-goods-firms/ojimba-francisca

callforpaperbiologicalscience, biologicalsciencejournal

Government expenditure on defence and internal security has been on the increase in the last few decades making it vital to look at its effect on the growth and development of the economy. The study examined the Government expenditure on defence and internal security a prerequisite for achieving sustainable economic growth and development in Nigeria. The study used time series data, from 1994 2020. The issue of security has become a serious threat to sustainable development in any economy and it has become a great concern in view of its escalating trend. The objective of the study is to determine the effect of government expenditure on defence and internal security on economic growth and development in Nigeria. The data employed were sourced from Central Bank of Nigeria publications and World Bank World Development Indicators WDI . The study was anchored on progressive theory of public expenditure. The dependent variables for the study are economic growth proxy by real gross domestic product RGDP and economic development proxy by Human development index HDI while the independent variables are recurrent government expenditure on defence and internal security. The data were analyzed using Vector Autoregressive Estimates VAR to ascertain the effect of government recurrent expenditure on defence and internal security on economic growth and development at 0.05 level of significance. The findings revealed that the impact of government recurrent expenditure on defence and internal security on RGDP and HDI is insignificant within the period under review. Therefore, the study recommends that government should invest more on defence and security and also design a device to ensure all the expenditures on Security and defence are considered guardedly as to consolidate on the gains realized so far. 

by Okeke Ijeoma Chinwe | Chukwu, Kenechukwu Origin | Ogbonnaya-Udo, Nneka "Government Expenditure on Defence and Internal Security: A Prerequisite for Achieving Sustainable Economic Growth and Development. 1994-2020" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47552.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47552/government-expenditure-on-defence-and-internal-security-a-prerequisite-for-achieving-sustainable-economic-growth-and-development-19942020/okeke-ijeoma-chinwe

callforpaperphysics, physicsjournal

Today, the development of accounting and auditing in Uzbekistan creates an urgent need to analyze it in some segments of the local economy. Improving international auditing and increasing the size of the construction sector requires the constant participation of not only government agencies, but also specialized organizations in shaping the overall legal framework for auditing. The relevance of this article is that the audit of all construction organizations is being reformed at a high rate. This factor stems from the changing objective criteria for the implementation of construction, including the active integration mechanism for solving problems of a global nature, its spread to countries with modern economies and international associations, using innovative technologies. and increasing the performance of international auditing standards. Thus, it can be said that our country needs a modern approach to the essence of the function of accounting and financial management and its main element audit. At the present stage, both domestic and international construction companies are developing very rapidly. There is a significant increase in investment in the construction sector, which encourages the reorganization and reconstruction of various types of facilities. Then the criteria for the quality of accounting financial reports, their reliability and audit activity will be strengthened. 

by Tulovov Erkinjon To'lqin O'g'li "Characteristics of Audit in Construction Organizations" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47545.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47545/characteristics-of-audit-in-construction-organizations/tulovov-erkinjon-to'lqin-o'g'li

internationaljournalsofcomputerscience, callforpapercomputerscience, ugcapprovedjournalsforcomputerscience 

Green accounting is a new system in accounting that records the costs and benefits provided by the ecosystem for a business concern. Green accounting or environmental accounting is a new challenge of accounting system. Environmental resources are invaluable natural resources of a county like India there is an urgent need to maintain accounts of such resources. Economic development without environmental considerations brings about environmental crises and damages the quality of everyday life. Environmental issues have motivated the development of a distinctive branch of accounting called, “Green accounting''. Implementing Green accounting is one of the key areas of corporate social responsibility today. In their business activities, companies incorporate the concept of the environmental element. This paper presents a simple framework regarding green accounting. The present paper aims to study the objectives, benefits as well as limitations of green accounting. The paper also provides insights regarding green accounting in India. 

by Dr. Sumit Trivedi "Green Accounting in India" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47534.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47534/green-accounting-in-india/dr-sumit-trivedi

callforpaperinternationaljournal, ugclistofjournals, bestinternationaljournal 

The study examined the effect of corporate social responsibility reporting on financial performance of Oil and Gas companies in Nigeria. Ex post facto research design and content analysis were adapted. A sample of ten oil and gas companies was selected for the study. The hypothesis was tested using linear regression analysis with the aid of E view 9.0. The study revealed that return on capital employed has insignificant effect on corporate social responsibility of Oil and Gas companies in Nigeria. The study recommended that the external users of corporate social responsibility reports such as the shareholders, local communities, employees and other stakeholders should device appropriate channels by which their demands for such reporting can be adequately pressed upon. 

by Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L "Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47520.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47520/corporate-social-responsibility-reporting-on-performance-of-oil-and-gas-companies-in-nigeria/ezekwesili-tochukwu-p

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