Jerry Kwarbai

Jerry Kwarbai
Babcock University, Ilishan- Remo. Ogun state · Accounting

Doctor of Philosophy

About

34
Publications
74,267
Reads
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165
Citations
Citations since 2016
30 Research Items
165 Citations
2016201720182019202020212022010203040
2016201720182019202020212022010203040
2016201720182019202020212022010203040
2016201720182019202020212022010203040
Introduction
My current research focus are: Financial Reporting quality, Institutional Quality, investors protection and Financial Engineering. I will be glad to collaborate with scholars
Additional affiliations
January 2011 - February 2016
Babcock University, Ilishan- Remo. Ogun state
Position
  • Researcher
January 2011 - present
Babcock University
Position
  • Lecturer
Education
September 2015 - June 2018
Babcock University
Field of study
  • Accounting
September 2012 - June 2014
Babcock University
Field of study
  • Finance
September 2005 - June 2009
Babcock University
Field of study
  • Accounting

Publications

Publications (34)
Article
Full-text available
In this paper, we modelled the impact of VAT exemption policy on capital market transactions using the Garch model. We implored the use of Garch 1.1 and Assymetric T-Garch model to examine the effect of the introduction of the VAT policy on the Nigerian stock exchange activities. The result of the study suggests that the implementation of VAT exemp...
Article
Full-text available
Abstract In one way or the other, value added tax has been perceived to influence consumption expenditure behaviour of households as well as consumer price index. This study employed ex-post facto research design to investigate the effects of value added tax on consumption expenditure pattern and consumer price index in Nigeria. The study considere...
Article
Full-text available
Financial reporting quality has been said to play an important role in reducing information asymmetry. Thus, firms with high financial reporting quality may enhance more investors’ decision. Hence, the basic objective of this study is to determine whether earnings quality influence investors’ decision. The sample consisted of 10 manufacturing compa...
Article
Full-text available
Value Added Tax (VAT) is a consumption tax that is being charged and embraced by many developed and developing countries, which is relatively easy to administer and very difficult to evade. The economic development and growth of any nation depends on government ability to generate adequate revenue in order to effectively provide various infrastruct...
Article
Full-text available
Shareholders with a large stake in a company may have greater incentives to monitor and take corrective actions because they partially internalize the benefits from their monitoring effort. This study examined the impact of concentrated ownership on audit quality as measured by auditors' tenure of 36 manufacturing companies quoted on the NSE. The s...
Article
Full-text available
Development banks were designed to achieve the government's economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting as expected for different reasons, which include lack of access to finance. This study investigated the...
Preprint
Full-text available
The study examined the influence of oil price movements on food security in Nigeria. The autoregression distributed lag (ARDL) technique was applied using annual time series data covering 1990-2020. The evidence showed that oil price variations are transmitted to food security. Food affordability and availability are reduced with the higher oil pri...
Preprint
Full-text available
Different assets have behaved differently during different economic situations. Investors are constantly searching for safe assets to hold and avoid volatile assets to hedge again risk. This study examined the safe-haven properties of selected 10 assets classified in precious metals, government securities, international currencies, stocks, and cryp...
Article
Full-text available
The study investigated the effect of artificial intelligence and accounting profession in Nigeria. The study employed a field survey research design. The population of this study are accountants in Nigeria considering the Big Four which include KPMG, Deloitte, PricewaterhouseCoopers and Ernst and Young. The study found that Artificial Intelligence...
Article
Full-text available
Corporate managers engage in earning management, inflating current earnings at the expense of the business' economic values, in order to attain a high stock price and/or earnings in order to satisfy the earnings benchmark. We argued in this study that audit Quality might mitigate earnings management. of 16 consumer goods listed manufacturing firms...
Article
Full-text available
Banks are the support system of any economy, hence the significant need for economies to have a healthy system of banking with operative corporate governance system. The study examined the effect of corporate governance and financial performance in the banking sector of Nigeria and United Kingdom. It analysed secondary data collated from the annual...
Article
Full-text available
This study examined the effect of financial management practices on financial performance of SMEs in Lagos, Nigeria. The population sample frame was 400 SMEs in Ketu, Lagos State. The sample size for this study was 200 owners of different SMEs in Lagos Nigeria. A well-structured questionnaire was used for obtaining primary data; the reliability...
Article
Full-text available
The study employed the Ex Post Facto research design. The population consisted of 169 Quoted companies in Nigeria. The sample size consisted of 10 manufacturing companies in Nigeria. Data from the research were obtained from financial statements and annual reports of the sampled companies. Data were analyzed through Descriptive and Inferential stat...
Article
In this study, we applied the recently proposed income elasticity approach to investigate the presence of an inverted U relationship also known as the environmental Kuznets curve (EKC) in 20 African countries and further grouped the countries into three panels not according to any know regions, but according to income such as Low-income African eco...
Article
Full-text available
The study examined the causality between growth opportunities and earnings quality of the emerging economies. We develop an argument that growth opportunities should lead to high-quality earnings of the developing economies against the prior studies from developed economies which posit that growth opportunities result in a lower quality of earnings...
Preprint
Full-text available
We examined the causality between growth opportunities and earnings quality of the emerging economies. We develop an argument that growth opportunities should lead to high-quality earnings of the developing economies against the prior studies from developed economies which posit that growth opportunities result in a lower quality of earnings. The f...
Article
Full-text available
Studies have reported limited explanatory power of earnings due to reasons that include low quality of earnings. Though earnings management is permitted within the financial reporting framework in many jurisdictions, its practices depending on the intention and aggressiveness may dovetail into fraudulent financial reporting and thus may have implic...
Article
Full-text available
This paper investigated the effect of Earnings Quality (EQ) on the growth of manufacturing firms in Nigeria during the period 1996-2006 using an ex-post facto research design. We determined the earnings quality and growth of 26 listed firms in Nigeria. Our findings revealed that the quality of earnings had significant effect on Turnover Growth (TUG...
Article
Full-text available
Studies have reported limited explanatory power of earnings due to reasons that include low quality of earnings. Though earnings management is permitted within the financial reporting framework in many jurisdictions, its practices depending on the intention and aggressiveness may dovetail into fraudulent financial reporting and thus may have implic...
Article
Full-text available
This study empirically examined the effect of changes in accounting standards particularly the consequence of the adoption of IFRS on FDI inflows of Selected African countries for the period 1980 – 2015. The study obtained data from six African countries for the period of study, these include: Egypt, Nigeria, Kenya, Morocco, Tunisia, and South Afri...
Article
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The occurrence of accounting manipulation and creative accounting practices have consequently reduced the value of accounting numbers in the form of decreased earnings quality. Analysts use these reported earnings to make appropriate predictions and as such the underlining principles of the financial statements under review influence the forecast a...
Article
Full-text available
This study examined the impact of leverage on earnings of manufacturing firms in Nigeria. Using multiple regression analysis, 500 firm year observations were analysed. Leverage was measured study showed that there is a positive relationship between EPS and the independent variables (degree of financial leverage, degree of operating leverage, degree...
Article
Full-text available
Studies on the improvement of value relevance of accounting information between IFRS and other accounting standards' regimes as well as on value change after the adoption of IFRS have yielded mixed results. This study investigates the value relevance of accounting information of companies listed on the Nigerian Stock Exchange (NSE) using modified O...
Article
Full-text available
The fight against poverty has been a consistent one in most developing countries over the years with little or no glaring success stories over the years. This study measures the impact of health delivery cost i.e. health expenditure by the government on poverty reduction. The study adopted expost facto research design and descriptive analysis to ac...
Article
Full-text available
The fight against poverty has been a consistent one in most developing countries over the years with little or no glaring success stories over the years. This study measures the impact of health delivery cost i.e. health expenditure by the government on poverty reduction. The study adopted expost facto research design and descriptive analysis to ac...
Article
Full-text available
Taxes on corporate profits are mandatory and usually constitute a large outflow for firms that, if not planned, lead to disproportionate and unwilling transfer of corporate resources to the government with its negative impact on the operating capacity and firm value. In the light of this, the study examined the effect of tax planning on firm value....
Article
Full-text available
Abstract: The paper provides evidence of the impact of Human Capital Efficiency on Corporate Performance of industrial goods companies listed in the Nigerian Stock Exchange Market. For a period of 6 years (2009-2014,) the effect of Human Capital Efficiency on Performance was examined by applying the Human Capital component of the Value Added Intell...
Article
Full-text available
This study investigates the relationship between intellectual capital andperformance sustainability of SMEs in Lagos State. It examined the level ofintellectual capital adoption, the influence of human and spiritual capital or the performance of SMEs in Lagos State. The descriptive survey design was adopted for the study. The population of the stud...
Conference Paper
Full-text available
The paradigm shift from traditional risk management that is silos-based to Enterprise-wide risk management has elicited studies by scholars on the possible value creation capability of this new approach. But these studies, most of which have been conducted in the financial service sector, yielded mixed results. It is in the light if this ambiguity...
Article
Full-text available
The paradigm shift from traditional risk management that is silos-based to Enterprise-wide risk management has elicited studies by scholars on the possible value creation capability of this new approach. But these studies, most of which have been conducted in the financial service sector, yielded mixed results. It is in the light if this ambiguity...
Article
Full-text available
University education is no longer a passport to secure employment for graduates. This requires young graduates to consider entrepreneurship and self-employment as a viable career option. While the number of entrepreneurship education programmes is growing, their impact is underresearched and studies paint an ambiguous picture of the impact of entre...

Questions

Questions (15)
Question
Where a student seems not to come up with an identified gap to fill for the purpose of thesis writing, Is it out of place for a Supervisor to give his supervisee a research topic? if yes, what are the ethical issues?
Question
It seems Universities emphasizes more on Publication of Article in High impact Journal than writing textbooks
1. Which is good for better visibility for the University and the author, Textbook or Article and why?
Question
What things have you accomplished in your life? Is it possible to take pride in them without being proud? If so, how so?
Question
Few articles that I read used financial performance indicators to proxy for financial sustainability. From my little knowledge in accounting, financial ratios and variable measurement, I really feel that performance ratios should not be used for Financial Sustainability, Because financial sustainability is not just about financial performance which is in the short-run but a long-time focus. Hence, it will be inappropriate to use financial performance ratios to proxy financial sustainability. Is just like using Return on Asset to measure firms growth. merely the use of ROA as it stands from the basic concept cannot proxy firms growth.
Please, can scholars suggest variables that be used to proxy financial sustainability? and if my submission above is not correct, Please guard me? I will appreciate articles also.
Thank you.

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Projects

Projects (4)
Project
this study will apply an asymmetric garch spcifically egarch and tgarch models to investigate the asymmetric relationship between energy price index and food index. Findings from the study will indicate if bad news impacts food price more than good news.
Project
To See how Captains of industries can use social media channels creatively to improve stakeholder loyalty, and improve Firms value.