Lyndon M. Etale

Niger Delta University · Finance and Accountancy

The purpose of this study was to evaluate the connection between accounting conservatism and the financial performance of businesses operating in the consumer services sector in Nigeria between the years 2011 and 2020. The design of the research was determined after the event. The OLS based multiple regression analysis technique with the assistance...

This study is an important attempt to investigate loan repayment default and the profitability of deposit money banks in Nigeria for a period of 22 years from 1998-2020. Non-Performing loan (NPL) where analyzed against return on assets and also loan loss provision (TLLP) where analyzed against return on assets. The study used secondary date obtaine...

This study looked into the relationship between inflation and the value added tax and how it affects economic growth. The CBN statistical bulletin and the FIRS data site were used to gather the study's data, which was then analysed using the ordinary least square regression method. But first, the dataset underwent a log transformation to make sure...

In this study the economic link of e-tax administration to government income in Nigeria were investigated. The research design for the study was an ex-post facto research design. At the level of significance of five per cent, three hypotheses were developed and examined. E-tax clearance certificate, electronic filing of tax returns and electronic t...

The drive to thrive in a highly competitive business climate has increased managers' responsibilities, requiring them to effectively and efficiently employ firm resources in order to achieve shareholder value generation. The study investigated asset utilization and firm performance of listed chemical and paint firms in Nigeria. The study objectives...

It is impossible to exaggerate how important it is for investors and the management of Deposit Money Banks (DMBs) to have access to accurate accounting information in today's modern economy. The administration of a deposit money bank depends on accurate accounting information for efficient and successful operations, as well as for the overall perfo...

This study examined the relationship between bank lending to agricultural sector and agricultural earnings in Nigeria using secondary data obtained from various editions of the Central Bank of Nigeria Statistical Bulletins. Secondary data collected for the selected study variables covered ten years period from 2009 to 2018. The study adopted bank l...

The Healthcare sector companies are veritable investment companies on the Nigerian Stock Exchange. The study aimed to investigate the effect of corporate governance and financial performance of listed healthcare sector companies in Nigeria. It employed the ex-post facto research design and equally used secondary data generated from the annual repor...

This study examined the relationship between financial performance and share price of information and communication technology (ICT) companies listed on the Nigerian stock exchange. The study adopted earnings per share (EPS) and return on assets (ROA) as a proxy to financial performance. The study uses a multiple regression model to analyse return...

This study set out to empirically examine the influence of selected microeconomic variables (MEVs) on economic growth in Nigeria between 1999 and 2018. It evaluated gross domestic product (as the measure of economic growth) as a function of four selected variables of MEVs: Interest rate, Exchange rate, Inflation and Broad Money Supply. For effectiv...

This study was set to investigate the link between liquidity management and financial performance of GlaxoSmithKline a leading pharmaceutical manufacturing company in Nigeria with a strong multinational background. Current ratio (CUR), quick ratio (QUR) and cash ratio (CAR) were used to represent liquidity management (the independent variables), wh...

This research assessed the influence of public sector financial management changes on Bayelsa State's sustainable development. The goal was to determine if public sector financial management changes affect the state's sustainable growth. IPPIS, TSA, IPSAS, GIFMIS, and IFMIS proxy public sector financial reforms, while sustainable development was th...

This study examined the relationship between social responsibility accounting and profitability using Dangote Cement PLC (DCP) as a case study. The study adopted staff training and development, staff welfare and healthcare cost, and staff pension and gratuity as proxy for social responsibility accounting (the explanatory variables), while profit af...

This study evaluated the effect of electronic tax system adoption and implementation on tax administration in Nigeria. Three components of electronic tax system adoption and implementation (such as electronic tax registration, filing of return and issuance of tax clearance certificates) were used as explanatory variables with tax administration bei...

This study examined the relationship between climate change, environmental sustainability accounting disclosures and corporate performance in the manufacturing sector in Nigeria.The study which was anchored on the stakeholders’ theory used secondary data obtained from the annual reports of 73 manufacturing companies quoted on the floor of the Niger...

This study examined the relationship between financial accounting performance indicators and share price with a focus on Zenith Bank Nigeria PLC in a case study. The study adopted earnings per share (EPS) and asset per share (APS) as proxy for financial accounting performance indicators (the explanatory variables), while market price per share (MPS...

This study investigates the effect of capital structure composition on the financial performance of deposit money banks in Nigeria. This study employs the ex post facto research design, and data were obtained for the selected deposit money banks from factbook covering 2009-2018 financial year. Data estimation was done using the Ordinary Least Squar...

This study examined the impact of some selected macroeconomic variables on stock market performance in the Nigerian Stock Exchange (NSE). The study adopted all share index (ASI) as proxy for stock market performance and the dependent variable, while the selected macroeconomic variables included broad money supply (BMS), interest rate (ITR), inflati...

This study examined the nexus of sectoral allocation of bank credits and economic performance in Nigeria from 1987 to 2016 by a differenced model analysis. The study employed secondary data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin. The ordinary least squares (OLS) method of regression analysis was adopted at both level se...

The study examined the relationship between human resource expenditure and productivity of Universities in Nigeria. It aimed at finding out the influence of human resource expenditure on the productivity of Universities. Secondary data were used for the study and the study covered a period of ten years from 2002 to 2011. The multiple regression ana...

This study examined the relationship between market share and profitability of the banking sector in Nigeria. The study involved ten banks listed on the Nigerian Stock Exchange (NSE). Secondary data was collected from the NSE covering a period of nine years from 2003 to 2011. The multiple regression analysis was used to test the hypotheses. The dep...