Mrs. EKOKOTU NKEIRU
Publication Title Directors’ Compensation, Corporate Attributes, and Firm Performance of Selected Listed Firms in Nigeria
Publication Type journal
Publisher Academia Open Vol 9 No 1 (2024): June
Paper Link 10.21070/acopen.9.2024.8400
Publication Authors Ekokotu, nkeiru.ekokotu@unidel.edu.ng, Sinebe, michaelsinebe@gmail.com, Eyenubo, Seyenuboakpovwre@gmail.com,
Year Published 2024-06-06
Abstract This study investigates the impact of Directors' Compensation and Corporate Attributes on
firms' performance using data from sixty-seven listed firms on the Nigerian Exchange Group
(NGX) spanning from 2012 to 2021. Through regression analysis, the research reveals a
negative relationship between Director Compensation and firm performance, measured by
returns on assets (ROA). Additionally, firm size exhibits a negative association with
performance, while firm value positively influences success. Leverage, on the other hand, is
found to negatively correlate with firm performance. The study suggests strategic
management overhauls in Nigerian firms, emphasizing optimized financial structures,
balanced leverage, and prudent debt management to mitigate financial risks and enhance
overall performance. Furthermore, aligning Director's compensation with performance
metrics is recommended to foster accountability, efficient resource management, and
alignment of individual interests with overall corporate objectives.
Highlights:
Negative ROA Correlation: Directors' Compensation shows a negative relationship
with firm performance measured by ROA.
Strategic Overhauling Recommendation: Suggests optimizing financial structures and
prudent debt management in Nigerian firms.
Compensation-Performance Alignment: Advocates aligning Director's compensation
with metrics for accountability and efficient resource management
Publication Title Effect of Risk Management Committee Gender Diversity on Earning Capacity in Nigeria Money Deposit Banks
Publication Type journal
Publisher World Journal of Finance and Investment Research E-ISSN 2550-7125 P-ISSN 2682-5902 Vol 8. No. 4 2024 www.iiardjournals.org Online Version
Publication Authors IGBRU Oghenekaro (PhD)1 & EKOKOTU Rita Nkeiru
Year Published 2024-04-04
Abstract The aim of the study was to determine the effect of risk management committee gender diversity
on earning capacity in Nigeria money deposit banks. The study made use of ex-post facto
research design for the collection of secondary data. The population for the study consisted of
listed money deposit banks in Nigerian Exchange Group (NGX) as at 31st December, 2021. The
sampled under study must fulfill the responsibility of disclosing their financial statements spring
ten consecutive years for the period 2012- 2021. Purposive sampling technique was used to
select six (6) money deposit banks. Panel regression technique was adopted in the analysis of
data. The regression results revealed that risk management committee size has a negative and
statistical significant effect on earning capacity in Nigeria money deposit banks at 5% level, risk
management committee gender diversity has positive and statistical significant effect on earning
capacity in Nigeria money deposit banks at 5% level and risk management committee meetings
has negative and no significant effect on earning capacity in Nigeria money deposit banks. It was
recommended that banks should be encouraged to emphasize less on gender balancing issues but
appoint female to risk management committee based on skills and experiences possessed, since
the increased membership of female in risk management committee of banks has brought woes to
the industry.
Publication Title National Assembly Budget Allocation Expenditure and Welfare of Citizens: 2000-2022
Publication Type journal
Publisher Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 10. No. 8 2024 www.iiardjournals.org Online Version
Publication Authors Ekokotu, Rita Nkeiru1 & Ven. Prof. JKJ Onuora2
Year Published 2024-08-08
Abstract This study examined national assembly budget allocation expenditure and welfare of Nigerian
citizens. The study specifically focused on administration, economic services, and social and
community services allocation expenditure on Human Development Index (HDI) of Nigerian
citizens. The study adopted the ex post facto research design and data were obtained from the
Central Bank of Nigeria (CBN) Statistical Bulletin, spanning from 2000-2022. The unit root
test using Augmented Dickey-Fuller (ADF) showed stationarity at 1(0), 1(1), and 1(2). The
hypotheses were tested using the multiple linear regression technique. Interestingly, the results
showed that a significant positive effect of budgetary expenditure on administration on the
HDI; secondly, a negative effect of budgetary expenditure on economic services on HDI in
Nigeria; lastly, budgetary expenditure on social and community services does not have a
significant effect on HDI in Nigeria.From these findings, the study recommends Enhance
transparency and accountability in the allocation and utilization of funds earmarked for
administration. The Executive and Legislature should implement mechanisms to ensure that
funds are used effectively and efficiently to benefit the citizens and contribute to overall human
development. In addition, government should encourage diversification of economic services
to promote inclusive growth and development across various sectors. Allocating funds towards
industries that have the potential to create jobs, increase incomes, and stimulate economic
activity will contribute to enhancing the overall human development outcomes. Additionally,
government should increase support and funding for SMEs, which are vital contributors to
economic growth and employment generation. The government should strengthen social
protection mechanisms by expanding coverage of social safety nets, such as cash transfer
programs, food assistance, and unemployment benefits.