Usefulness of Voluntary Disclosures in Annual Reports of Listed Companies in Nigerian: An Examination of Users’ Perception (Published)
In spite of the increase in firms disclosing information beyond mandatory information to meet the broad range of users’ information needs, there is limited knowledge from Nigeria as a developing economy on whether voluntary disclosures are useful for the user’s judgments and decisions. That is, research validating that additional disclosures enhance users’ decision making is limited. The purpose of this study is to evaluate whether users in Nigeria perceive voluntary disclosures in annual reports to be useful when making investment decisions. To measure users’ perception, survey research design was employed. Relevant data were obtained from survey of seven user groups (Investors, Accounting Practitioners, Regulators, Financial analysts, Academics, Customers and Students) in South East Zone of Nigeria to test the hypothesised usefulness. Empirical results were obtained through one sample t-test using SPSS software. Results revealed that voluntary disclosure of forward looking information is reliable for detecting earnings management. Voluntary disclosure of sustainability, environmental and social issues provide better understanding of companies’ long term performance. Based on the findings, it was recommended among other things that companies in Nigeria should adopt voluntary disclosures to supplement the conventional reporting model, since the new forward looking reporting framework create longer term value, and also drives quality capital market decisions.
Citation: Emeka-Nwokeji, N. A., Ekwueme, C. M.,Okeke, P. C.(2021) Usefulness of Voluntary Disclosures in Annual Reports of Listed Companies in Nigerian: An Examination of Users’ Perception, International Journal of Business and Management Review,Vol.9, No.5, pp.22-48
The Study of Semiotics in Cinta Di Dalam Gelas Novel by Andrea Hirata as Literature Reading Material in Senior High Schools (Published)
This study aims to know the study of semiotics contained in the novel Cinta di Dalam Gelas by Andrea Hirata and their usefulness as literature reading material in high school. The approach used was the study of text. The research method used was a qualitative descriptive method. The data of this research was Cinta di Dalam Gelas novel by Andrea Hirata. Data collection technique used was library techniques by describing literary studies based on semiotics developed by philosopher Charles Sanders Pierce. The study included icons, indices, and symbols contained in the novel. Based on the results of research that has been done, there was a study of semiotics with details of 22 icons, 21 indices, and 7 symbols contained in Cinta di Dalam Gelas by Andrea Hirata. The icons contained in the novel included religious icons, cultural icons, 2 traditional transportation icons, 2 lifestyle icons, social game icons, distinctive drink icons, social worker icons, residential icons as social markers, infrastructure icons, educational icons, communication icons, traditional market icons, detective icons, and 7 metaphoric icons. Based on the results of interviews with two teachers, it was concluded that the teacher appreciated the presence of reading materials as literature reading material in high school as a companion to the student handbook. The results of the questionnaire on students concluded that 82% of students responded positively to the category of strongly agree and agree with the existence of literary books as a companion to their handbook. So, it can be said that the study of semiotics of the novel Cinta di Dalam Gelas by Andrea Hirata is very useful as a literature reading material in high school.
Lecturers’ Perception of the Usefulness of Computer-Based Examination in Tertiary Institutions in Edo State, Nigeria (Published)
This study investigated lecturers’ perception of the usefulness of computer-based examination in tertiary institutions in Edo State, Nigeria. Three research questions guided this study while one hypotheses was tested at 0.05 level of significance. The study adopted the descriptive survey research design. The population of this study was 1,480 lecturers in three tertiary institutions in Edo State. A sample of 148 lecturers was chosen for this study. The instrument used was the researcher designed questionnaire titled: “Lecturers Perception on the Use of the Computer-Based Examination Questionnaire (LEPUCBETEQ)”. The instrument was validated by the researchers with assistants of two other experts in Educational Management. The reliability test was carried out on the instrument using test-re-test reliability method and a reliability index of 0.82 was obtained. The data collected were analyzed using percentage and one way analysis of variance. The findings of the study showed that the lecturers had positive perception on the use of the CBE by students and that lecturers had positive perception on students’ acceptability of the use of computer-based examination and that no significant difference exist in lecturers’ perception of the use of CBE as a mode of assessment of the students in the tertiary institutions based on school type. It was recommended that Vice-Chancellors of universities, Rectors of polytechnics and Provosts of Colleges of Education should introduce Computer-Based Examination in their schools as mode of students’ assessment and that government as proprietors of these institutions should endeavour to provide the necessary ICT facilities for the full implementation of CBE in the tertiary institutions.