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DC poleHodnotaJazyk
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.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.format7 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectobchodní výměnacs
dc.subjectrentabilita aktivcs
dc.subjectrentabilita vlastního kapitálucs
dc.subjectziskcs
dc.titleDoes related-party transactions affect financial performance of firms in Nigeriaen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
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.subject.translatedbusiness exchangeen
dc.subject.translatedreturn on assetsen
dc.subject.translatedreturn on equityen
dc.subject.translatedearningsen
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 2 (2016)
Číslo 2 (2016)

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Použijte tento identifikátor k citaci nebo jako odkaz na tento záznam: http://hdl.handle.net/11025/22491

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Trendy v podnikání
  5. 2016
  6. Číslo 2 (2016)