Adedayo Emmanuel Longe1, Caleb Olugbenga Soyemi2, David Adeiza Agbanuji3, Oladayo Omitogun1 and Idowu Jacob Adekomi2
The study accounts for the structural break effect in the context of Nigeria. According to the findings obtained, the linear Autoregressive Distributed Lag (ARDL) bounds test reveals that the possibility of a long-term co-integrating relationship is inconclusive. When the study further accounts for asymmetry and the structural break period, however, the Nonlinear Autoregressive Distributed Lag (NARDL) bounds test reveals that there is no long-term co-integrating relationship among the variables in Nigeria within the specified period. According to the results of the NARDL test, both the positive and the negative changes in the oil price and energy use have a negative significant impact on economic growth in Nigeria in the short run, whereas the Consumer Price Index (CPI) exerts a positive and significant impact on economic growth in the short run. The Error Correction Model (ECM) result shows that the independent variables can correct about 94% of the short-run deviation of economic growth from equilibrium in the long run. The study concludes that, irrespective of the changes in the Bonny Light crude oil price, its impact remains the same on the Nigerian economic growth.
Biljana Đorđević1, Sandra Milanović2 i Jelena Stanković1
Komunikacija je jedan od procesa koji se odvija unutar preduzeća. Međutim, zaposleni mogu biti, manje ili više, zadovoljni komunikacijom koja se odvija u njihovoj radnoj sredini. Tako, ukoliko su zaposleni zadovoljni komunikacijom unutar preduzeća, može se očekivati da to izvrši pozitivan uticaj i na zadovoljstvo poslom (ZP) koji obavljaju. ZP zaposlenih može inicirati mnoge druge pozitivne konsekvence u pogledu njihovih stavova i ponašanja. Jedan od načina da se to postigne jeste povećanje zadovljstva internom komunikacijom. Polazeći od navedenog, predmet ovog rada je ispitivanje odnosa između zadovoljstva komunikacijom (ZK) i ZP, na primeru zaposlenih u preduzećima u Republici Srbiji. Cilj rada bio je da se utvrdi da li između navedenih pojava postoji povezanost. Uzorak su činila 202 zaposlena. Rezultati studije su pokazali da je bivarijantna korelacija između ZK i ZP pozitivna. Uz to, rezultati studije su pokazali da nekoliko dimenzija ZK ima i statistički značajan uticaj na ZP zaposlenih.
Dejan Spasic1,3, Mutaz A. Abouagla2 and Vojislav Sekerez1
Developing countries are faced with a lot of challenges in providing high-quality financial reports based on modern accounting regulations and practices. With its specific colonial and postcolonial history of socioeconomic relations, Sudan is one of a few countries that has not adopted the International Financial Reporting Standards (IFRS) either as a mandatory or as a voluntary financial reporting framework. Focusing on a sample of 142 respondents, the attitudes towards the obstacles and possible benefits of introducing the IFRS in Sudan expressed by accountants working in the industry sector are examined in the paper. This research study has shown that Sudanese accountants are highly aware of the needs and benefits of the IFRS adoption. The respondents predominantly agree that the IFRS adoption would increase the FDI inflow, reduce frauds and other unlawful activities, and improve the comparability, reliability and transparency of financial information, which currently is not the case. However, the research shows that accountants in Sudan also express a high degree of skepticism, given the numerous restrictions that they believe would make the introduction of the IFRS more difficult.
Ochuko Benedict Emudainohwo
The extant literature links manageress incentives to earnings management. It has globally accounted for the collapse of some well-known, established firms, since it depicts a low financial reporting quality. This study employed data from the 77 nonfinancial firms listed on the Nigerian Stock Exchange for the period 2013-2019 in order to examine the determinants of earnings management. The result showed strong evidence of an incentive to manage earnings. Profitability (Return on Assets – ROA) and the size of a firm have a strong positive impact on earnings management, while the non-debt tax shield and operating cash flows have a strong negative influence on earnings management. The study suggests that external stakeholders should observe a firm’s factors influencing its assets, non-debt tax shield and operating cash flows (such as accelerating/delaying cash receipts/payment through the use of credit sales and granting discounts), these being the crucial factors influencing earnings management even when the firm is increasing in size. Management should minimally use the above-mentioned factors of a firm as an earnings management instrument.
Anna Pietruszka-Ortyl
The knowledge workers who form the core of the crew of a modern organization have emerged. They have a unique position in an enterprise, which complicates the incentive system building process and managers’ formal impact on their activities. With a „deep-smarts” status, they adopt the attitudes that restrain or even intentionally hide knowledge flow. Providing support to organizational culture is crucial for motivating knowledge workers to contribute to an organization with their knowledge. This research paper is mainly aimed at identifying knowledge workers’ preferences for organizational culture. The paper focuses on indicating the directions of the development of Polish IT companies’ organizational culture in line with the attitudes of the professionals aiming to stimulate their involvement in the implementation of specific knowledge diffusion subprocesses. The paper is based upon the empirical research conducted on a sample of 105 IT sector knowledge workers in Poland in 2020.
Lilianne Isabel Pavón Cuéllar
As proposed by the current theoretical framework, the fact that the economic growth of a country depends not only on the formation of physical and human capital and the sustainable exploitation of its natural resources, but also on the financial inclusion that allows economic agents to find solutions to liquidity restrictions and channel savings towards productive investment is exhibited in this paper. By matching multiple databases, static and dynamic panel estimates are developed, verifying the robustness of results and the endogenous nature of economic growth. The current research demonstrates that social inclusion is not only the desired result of economic growth, but a required input for its future sustainability.
Vlastimir Leković
U Svesci 2 Volumen 23 Godište 2021 naučnog časopisa Ekonomski horizonti publikuju se četiri izvorna naučna i dva pregledna članka, i Zahvalnica recenzentima rukopisa podnetih Uredništvu Časopisa, u 2020.