SummaryPeri‐operative SARS‐CoV‐2 infection increases postoperative mortality. The aim of this stu... more SummaryPeri‐operative SARS‐CoV‐2 infection increases postoperative mortality. The aim of this study was to determine the optimal duration of planned delay before surgery in patients who have had SARS‐CoV‐2 infection. This international, multicentre, prospective cohort study included patients undergoing elective or emergency surgery during October 2020. Surgical patients with pre‐operative SARS‐CoV‐2 infection were compared with those without previous SARS‐CoV‐2 infection. The primary outcome measure was 30‐day postoperative mortality. Logistic regression models were used to calculate adjusted 30‐day mortality rates stratified by time from diagnosis of SARS‐CoV‐2 infection to surgery. Among 140,231 patients (116 countries), 3127 patients (2.2%) had a pre‐operative SARS‐CoV‐2 diagnosis. Adjusted 30‐day mortality in patients without SARS‐CoV‐2 infection was 1.5% (95%CI 1.4–1.5). In patients with a pre‐operative SARS‐CoV‐2 diagnosis, mortality was increased in patients having surgery wi...
SummarySARS‐CoV‐2 has been associated with an increased rate of venous thromboembolism in critica... more SummarySARS‐CoV‐2 has been associated with an increased rate of venous thromboembolism in critically ill patients. Since surgical patients are already at higher risk of venous thromboembolism than general populations, this study aimed to determine if patients with peri‐operative or prior SARS‐CoV‐2 were at further increased risk of venous thromboembolism. We conducted a planned sub‐study and analysis from an international, multicentre, prospective cohort study of elective and emergency patients undergoing surgery during October 2020. Patients from all surgical specialties were included. The primary outcome measure was venous thromboembolism (pulmonary embolism or deep vein thrombosis) within 30 days of surgery. SARS‐CoV‐2 diagnosis was defined as peri‐operative (7 days before to 30 days after surgery); recent (1–6 weeks before surgery); previous (≥7 weeks before surgery); or none. Information on prophylaxis regimens or pre‐operative anti‐coagulation for baseline comorbidities was no...
International Journals of Marketing and Technology, 2011
Multinational oil companies in Nigeria extract a large amount of the world's energy and claim... more Multinational oil companies in Nigeria extract a large amount of the world's energy and claim to be discharging the environmental costs by incurring cost of bringing back the degregated environment to its formal state. These costs are accounted for using conventional accounting treatment. While on the other hand, the oil producing communities are claiming a total neglect by the oil companies in discharging their environmental costs. Therefore, the study examines the effect of environmental expenditure on the performance of quoted Nigerian oil companies. Correlational research design is adopted using multiple regression as tool of analysis for the data collected from all the quoted oil companies in Nigeria. The result reveals that environmental expenditure has significant effect on the performance of quoted oil companies in Nigeria. It is therefore recommended among others that the management of oil companies in Nigeria should increase spending on environmental issues in their ho...
This study explores the moderating effect of financial constraint on relationship between Account... more This study explores the moderating effect of financial constraint on relationship between Accounting conservatism and investment efficiency of consumer goods firms listed on the Nigerian Stock Exchange market. The study used correlational and ex-post facto research design in a sample of 27 consumer goods firms. Secondary data for a period of 10 years (2010-2019) was used, and Advanced panel multiple regression was employed in data analysis. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study also found that there is a significant moderation effect between accounting conservatism and financial constraint on defining investment efficiency of consumer goods firms in Nigeria. The study concludes by showing that financial constraint has antagonistic role to accounting conservatism on explaining investment efficiency thus, conservatism may not improve investment efficiency in firms f...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2018
The relevance of audit committee characteristics in constraining managerial opportunistic tendenc... more The relevance of audit committee characteristics in constraining managerial opportunistic tendencies has been explored by various researchers; the confrontational view in terms of the direction of their relationship has paint a vague picture which begs the introduction of other monitoring mechanism that may give a clear cut picture on direction of this relationship. This study uses two-stage least squares model and examines the impact of audit committee characteristics, institutional shareholding on discretionary accruals of listed conglomerate firms in Nigeria. Secondary data were extracted from the annual reports of 6 most active listed firms on the Nigerian Stock Exchange for the period 2006 to 2015. After running the OLS regression, a robustness test was conducted for validity of statistical inferences. A multiple regression was employed using HACC Model. The study documents that audit committee characteristic and institutional shareholding has significant impact on earnings man...
Sustainable Supply Chain Management has become an essential portion of business strategy for almo... more Sustainable Supply Chain Management has become an essential portion of business strategy for almost all sectors. However, not so much is understood about the wider effects of sustainability practices on the ability of the SC to endure disruptions. The aim of this study was therefore to scrutinize the effect of sustainability practices on supply chain resilience in the development of a circular economy in Nigeria. This study was steered within the horizon of qualitative method with a philosophical research paradigm of constructivism. The study used twenty-one (21) Consumer Goods Firm in Nigeria as population and sample. Primary data was explored using key informant interview. Thematic analysis was used to analyze the data collected. The study reveals that sustainability practices contribute to supply chain resilience in the development of a circular economy. The research concluded that, cradle to cradle practice, environmental sustainability, economic sustainability, and social susta...
Numerous scandals have been committed globally due to excessive use of unethical accounting. Vari... more Numerous scandals have been committed globally due to excessive use of unethical accounting. Various research has been conducted on board activities and unethical accounting and their discoveries were assorted. None to the researchers’ awareness examined such association in an entire population of the registered public non-financial corporations in Nigeria for a period of 10 years (2010-2019). Secondary data was extracted from the annual reports and accounts, companies, and directors’ profile of the firms. The data was analyzed using Ordinary Least Square regression. The study found among other things that board power and its proxies except board capability have significant impact on the unethical accounting of listed firms in Nigeria. It is therefore, recommended that, the quoted firms in Nigeria should ensure the composition of all-encompassing and robust audit committees. They should also guarantee the presence of assorted gender, varied ethnic groups, directors with national hon...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2018
This study explores the relationship between Accounting conservatism and Bank performance in Nige... more This study explores the relationship between Accounting conservatism and Bank performance in Nigeria. The study uses ex-post facto research design in a sample of 10 Nigerian deposit money banks (NDMBs). Secondary data for a period of 5 years (2012-2016) was used. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable (Bank performance), by applying the Advance panel Multiple regression analysis (Panel Corrected Standard Error).The results obtained from this research indicate that there is a significant relationship between accounting conservatism and Bank performance in Nigeria. From the result conditional accounting conservatism (C-ACC) has a positive relationship with Bank performance (ROA) while unconditional accounting conservatism (UC-ACC) is negatively related to Bank performance (ROA). The study concluded that there is a significant relationship between accounting conservatism and bank performance in ...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2017
This study explores the relationship between Accounting conservatism and investment efficiency in... more This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression analysis of 10 years data Ordinary Least Squares (OLS) which cover the period of 2005-2014. All of tests have been done using stata11 statistical software. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study concluded that there is a positive relationship between Accounting conservatism and investment efficiency in Nigerian conglomerate firms. The study suggest that need to embrace the element of conservatism in to the accounting regulatory framework, because of it role in constraining managers to act efficiently in an investment monitoring and decision making.
The recurring instability of commercial banks’ performance in Nigeria have triggered stakeholders... more The recurring instability of commercial banks’ performance in Nigeria have triggered stakeholders to deploy efforts toward providing solutions where the desired result is yet to be achieved. Consequently, this study examined the moderating effect of bank size on the relationship between interest rate, liquidity, and performance of the banks in Nigeria. An ex-post-facto research design was adopted, where the bank-specific data were sourced from the published annual financial statements of 12 commercial banks listed on the Nigerian Stock Exchange and the macroeconomic data were extracted from the WDI database for a ten-firm-year period from 2011 to 2020. The analysis was done using the panel regression technique with the support of Stata software version 14.2. Findings on the direct effects showed a significant and negative relationship between deposit rate and performance, and both the lending rate and loan-to-deposit ratio have positive and significant relationships with performance...
SummaryPeri‐operative SARS‐CoV‐2 infection increases postoperative mortality. The aim of this stu... more SummaryPeri‐operative SARS‐CoV‐2 infection increases postoperative mortality. The aim of this study was to determine the optimal duration of planned delay before surgery in patients who have had SARS‐CoV‐2 infection. This international, multicentre, prospective cohort study included patients undergoing elective or emergency surgery during October 2020. Surgical patients with pre‐operative SARS‐CoV‐2 infection were compared with those without previous SARS‐CoV‐2 infection. The primary outcome measure was 30‐day postoperative mortality. Logistic regression models were used to calculate adjusted 30‐day mortality rates stratified by time from diagnosis of SARS‐CoV‐2 infection to surgery. Among 140,231 patients (116 countries), 3127 patients (2.2%) had a pre‐operative SARS‐CoV‐2 diagnosis. Adjusted 30‐day mortality in patients without SARS‐CoV‐2 infection was 1.5% (95%CI 1.4–1.5). In patients with a pre‐operative SARS‐CoV‐2 diagnosis, mortality was increased in patients having surgery wi...
SummarySARS‐CoV‐2 has been associated with an increased rate of venous thromboembolism in critica... more SummarySARS‐CoV‐2 has been associated with an increased rate of venous thromboembolism in critically ill patients. Since surgical patients are already at higher risk of venous thromboembolism than general populations, this study aimed to determine if patients with peri‐operative or prior SARS‐CoV‐2 were at further increased risk of venous thromboembolism. We conducted a planned sub‐study and analysis from an international, multicentre, prospective cohort study of elective and emergency patients undergoing surgery during October 2020. Patients from all surgical specialties were included. The primary outcome measure was venous thromboembolism (pulmonary embolism or deep vein thrombosis) within 30 days of surgery. SARS‐CoV‐2 diagnosis was defined as peri‐operative (7 days before to 30 days after surgery); recent (1–6 weeks before surgery); previous (≥7 weeks before surgery); or none. Information on prophylaxis regimens or pre‐operative anti‐coagulation for baseline comorbidities was no...
International Journals of Marketing and Technology, 2011
Multinational oil companies in Nigeria extract a large amount of the world's energy and claim... more Multinational oil companies in Nigeria extract a large amount of the world's energy and claim to be discharging the environmental costs by incurring cost of bringing back the degregated environment to its formal state. These costs are accounted for using conventional accounting treatment. While on the other hand, the oil producing communities are claiming a total neglect by the oil companies in discharging their environmental costs. Therefore, the study examines the effect of environmental expenditure on the performance of quoted Nigerian oil companies. Correlational research design is adopted using multiple regression as tool of analysis for the data collected from all the quoted oil companies in Nigeria. The result reveals that environmental expenditure has significant effect on the performance of quoted oil companies in Nigeria. It is therefore recommended among others that the management of oil companies in Nigeria should increase spending on environmental issues in their ho...
This study explores the moderating effect of financial constraint on relationship between Account... more This study explores the moderating effect of financial constraint on relationship between Accounting conservatism and investment efficiency of consumer goods firms listed on the Nigerian Stock Exchange market. The study used correlational and ex-post facto research design in a sample of 27 consumer goods firms. Secondary data for a period of 10 years (2010-2019) was used, and Advanced panel multiple regression was employed in data analysis. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study also found that there is a significant moderation effect between accounting conservatism and financial constraint on defining investment efficiency of consumer goods firms in Nigeria. The study concludes by showing that financial constraint has antagonistic role to accounting conservatism on explaining investment efficiency thus, conservatism may not improve investment efficiency in firms f...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2018
The relevance of audit committee characteristics in constraining managerial opportunistic tendenc... more The relevance of audit committee characteristics in constraining managerial opportunistic tendencies has been explored by various researchers; the confrontational view in terms of the direction of their relationship has paint a vague picture which begs the introduction of other monitoring mechanism that may give a clear cut picture on direction of this relationship. This study uses two-stage least squares model and examines the impact of audit committee characteristics, institutional shareholding on discretionary accruals of listed conglomerate firms in Nigeria. Secondary data were extracted from the annual reports of 6 most active listed firms on the Nigerian Stock Exchange for the period 2006 to 2015. After running the OLS regression, a robustness test was conducted for validity of statistical inferences. A multiple regression was employed using HACC Model. The study documents that audit committee characteristic and institutional shareholding has significant impact on earnings man...
Sustainable Supply Chain Management has become an essential portion of business strategy for almo... more Sustainable Supply Chain Management has become an essential portion of business strategy for almost all sectors. However, not so much is understood about the wider effects of sustainability practices on the ability of the SC to endure disruptions. The aim of this study was therefore to scrutinize the effect of sustainability practices on supply chain resilience in the development of a circular economy in Nigeria. This study was steered within the horizon of qualitative method with a philosophical research paradigm of constructivism. The study used twenty-one (21) Consumer Goods Firm in Nigeria as population and sample. Primary data was explored using key informant interview. Thematic analysis was used to analyze the data collected. The study reveals that sustainability practices contribute to supply chain resilience in the development of a circular economy. The research concluded that, cradle to cradle practice, environmental sustainability, economic sustainability, and social susta...
Numerous scandals have been committed globally due to excessive use of unethical accounting. Vari... more Numerous scandals have been committed globally due to excessive use of unethical accounting. Various research has been conducted on board activities and unethical accounting and their discoveries were assorted. None to the researchers’ awareness examined such association in an entire population of the registered public non-financial corporations in Nigeria for a period of 10 years (2010-2019). Secondary data was extracted from the annual reports and accounts, companies, and directors’ profile of the firms. The data was analyzed using Ordinary Least Square regression. The study found among other things that board power and its proxies except board capability have significant impact on the unethical accounting of listed firms in Nigeria. It is therefore, recommended that, the quoted firms in Nigeria should ensure the composition of all-encompassing and robust audit committees. They should also guarantee the presence of assorted gender, varied ethnic groups, directors with national hon...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2018
This study explores the relationship between Accounting conservatism and Bank performance in Nige... more This study explores the relationship between Accounting conservatism and Bank performance in Nigeria. The study uses ex-post facto research design in a sample of 10 Nigerian deposit money banks (NDMBs). Secondary data for a period of 5 years (2012-2016) was used. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable (Bank performance), by applying the Advance panel Multiple regression analysis (Panel Corrected Standard Error).The results obtained from this research indicate that there is a significant relationship between accounting conservatism and Bank performance in Nigeria. From the result conditional accounting conservatism (C-ACC) has a positive relationship with Bank performance (ROA) while unconditional accounting conservatism (UC-ACC) is negatively related to Bank performance (ROA). The study concluded that there is a significant relationship between accounting conservatism and bank performance in ...
Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2017
This study explores the relationship between Accounting conservatism and investment efficiency in... more This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression analysis of 10 years data Ordinary Least Squares (OLS) which cover the period of 2005-2014. All of tests have been done using stata11 statistical software. The results obtained from this research indicate that there is a significant relationship between accounting conservatism and investment efficiency. The study concluded that there is a positive relationship between Accounting conservatism and investment efficiency in Nigerian conglomerate firms. The study suggest that need to embrace the element of conservatism in to the accounting regulatory framework, because of it role in constraining managers to act efficiently in an investment monitoring and decision making.
The recurring instability of commercial banks’ performance in Nigeria have triggered stakeholders... more The recurring instability of commercial banks’ performance in Nigeria have triggered stakeholders to deploy efforts toward providing solutions where the desired result is yet to be achieved. Consequently, this study examined the moderating effect of bank size on the relationship between interest rate, liquidity, and performance of the banks in Nigeria. An ex-post-facto research design was adopted, where the bank-specific data were sourced from the published annual financial statements of 12 commercial banks listed on the Nigerian Stock Exchange and the macroeconomic data were extracted from the WDI database for a ten-firm-year period from 2011 to 2020. The analysis was done using the panel regression technique with the support of Stata software version 14.2. Findings on the direct effects showed a significant and negative relationship between deposit rate and performance, and both the lending rate and loan-to-deposit ratio have positive and significant relationships with performance...
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