Journal of Economics, Management and Trade

This research studied the association amid financial reporting quality and market performance (TOBINQ) of quoted deposit money banks in Nigeria. Using panel methodology in addition to other econometric tests (descriptive statistics test, correlation analysis, and Hausman test), this study discovered a significant relationship amid financial reporting quality (earnings predictability, timeliness) and market performance (TOBINQ) in listed deposit money banks in Nigeria. Also, timeliness (TML) has a negative and insignificant relationship with market performance (TOBINQ) of quoted deposit money banks in Nigeria. Furthermore, earnings predictability has a negative and significant relationship with performance (TOBINQ) of listed deposit money banks in Nigeria. This study recommended that management of deposit money banks ought to guarantee that they implement best practices in the process of financial reporting.

This paper sets out to investigate the effects of agricultural expenditures on two dimensions of food security in Sub Saharan Africa from 2000-2016. The Feasible Generalized Least Square (FGLS) econometric technique was applied on data from World Development Indicator, Regional Strategic Alliance and Knowledge Support System (ReSAKSS), the World Governing Indicator, the African Development Indicators, the Food and Agricultural Organisation (FAO) data bases. Our results depicted that public agricultural expenditure has negative and significant effects on food availability and utilization while domestic private agricultural expenditure and human capital foster both dimensions of food security. Foreign aid for agriculture has no effects on food availability but promotes food utilization while economic infrastructure promotes food availability but the effects on food utilization are positive and not significant. On the basis of the results, we recommend that SSA African government should increase the size of public agricultural expenditure, increase the level of economic infrastructures so as to crowd in private agricultural investment, lobby for more foreign aid for agriculture, improve the quality of institutions and design different policies to target different dimensions of food security.

The objective of our work is to provide an answer to the question of whether or not to link ECO to EURO. For this, we assume that CFA franc is constantly misaligned. Based on WAEMU’s equation of the real exchange rate estimated, we obtain the series of the real exchange rate of balance and the level of misalignment through the HP approach. We use annual WAEMU data for the period 1980-2017 from the World Bank, the International Monetary Fund and the Central Bank of West African States. This result questions the effectiveness of a fixed stowage of the new currency, the ECO to the EURO. However, before the adoption of this new currency, the evaluation of the position of exchange reserves in ECOWAS is necessary. In addition, strengthening productive capacity and better coordination of macroeconomic policies within the ECOWAS economies is highly recommended. It would also be wise to reconsider the budgetary management of ECOWAS states member in order to achieving more convergence.

The study seeks to find the effects of recordkeeping on the growth of small scale enterprises (SSEs) in Abeokuta Local Government Area, Ogun State, Nigeria. Survey design was used to purposively select 120 (53 males, 67 females) business owners from a population of 170 registered SSEs in the local government registry. A structured questionnaire with a reliability index of 0.76 (Cronbach Alpha) was used to elicit information from the respondents. The businesses were trading, manufacturing, fashion, telecommunications and agriculture. Data was analysed through descriptive statistics like simple percentages, mean and standard deviation. The results revealed that the highest age range of the respondents was 26- 30 years (26.7%) while there were two lowest age ranges< 25 years and 36-40 years (2.5% each). The businesses were mostly between 1- 5 years (68.3%) old, implying that they were mostly start-ups. 31.7% of the businesses were 6 years and above, meaning that the survival rate of older businesses was low.  Majority of the business owners were into manufacturing (35.8%). Despite SSEs owners having a positive attitude towards record keeping, 59.2% of them kept financial records manually by themselves without any professional help. Data also revealed that stock records influence sales growth. Income and expenditure record positively affect the profitability of small scale enterprises while debtors and creditors’ record enhance operational efficiency of SSEs. Consequently, small scale business owners should learn to keep proper financial records to forestall the collapse of their businesses by engaging professional accountants and by using different accounting software.

An organization’s have various resources such as; human and non- human resources. Employees are human resources. They are also life blood of an organization as like as capital. They plays an important role by performing different activities within and outside the organization. So every organizations should give more attention to the improvement of employees for achieving more effective outcome from them. Also make them efficient to survive in the competitive business world. Many researchers have conducted research activities in the field of Human Research Management, the same cannot be said on employee training and development especially as it concerns developing countries like Bangladesh. The purpose of this study was to evaluate the effects of skill development training on employee performance, using the garments industry in Bangladesh. For understanding the aim of this study, three goals were developed and these focused particularly on investigating the meaning and importance of training, examining the methods are used to develop employee’s skills and finally evaluating the influence of skill development training on employee performance. This conceptual paper also aimed at studying the influence of skill development training on employee performance and to provide suggestion as to how firm can improve its employee performance through effective training programs. The study was based on some garments industry operating in Dhaka, Bangladesh. The qualitative and quantitative both approaches of the data collection were adopted using a questionnaire comprising of some structured questions distributed to 170 respondents between two garments industries; Masco Industries Limited (Composite knit garments) and Walmart Garments, Narayangonj. Based on this sample the results obtained indicate that training have a clear effect on the performance of employees. The results of this study can be useful to Human resource managers, Human resource policy decision makers, as well as government and academic institutions. This research found that strong relationship exists between employee training and development with employees’ performance. The results reveal that the more the employee gets training, the more efficient their level of performance would be.

Dixon [1] defines subterranean economy(SE) as a mixture of nonmarket economic activities, including home production, prohibited production and distribution of proscribed substances and legal market activities that are concealed for reasons such as tax-evasion.  Whilst the existence of SE in most countries. Up to now there are lack of consensus on the appropriate methodology for estimating its turning point. This paper seeks to shorten this gap by using Kuznets approach to analyze this results. We take China as a study case and incorporate some relevant parameters such as GDP, money supply, tax burden ratio to capture all potential dependent variable responses to relevant independent variables change, and further explore whether there exists inverse-U shaped or Kuznets curve (KC) relation between GDP and total tax revenue.

Aims: A previous study showed that Intersubjectivity Theory could explain how consumers could appreciate a food product when looking at the packaging and reading the brand. Two samples of subjects, English and French consumers, were individually presented first with a foreign language food product and then with a native language food product. Their reaction and perception were analyzed in the light of Intersubjectivity theory.

However, the main limitation of the previous study addressed the psychosocial value carried by the foreign products: the product presented to French subjects had a sexual connotation and not this for the English. The present study intended to analyze this potential bias.

Study Design: For the present study, a new sample of English subjects were individually presented with a foreign language food product having a sexual connotation. Reactions and perceptions were analyzed applying the protocol of the previous study and results were compared in order to analyze the aforementioned potential bias.

Place and Duration of Study: Subjects were individually met in London in 2019 for the experiment.

Methodology: Subjects were selected as in the previous study: volunteer, healthy adults, native English language (N=20, 60% male, average age: 35 years old, middle class). Their spontaneous reaction was observed and they had to fill in the questionnaire addressing intersubjective perspectives regarding the product. Answers were ticked on a Likert scale and data were compared with that of the previous study.

Results: The results confirmed the previous study: the comparison of the percentage of responses per questions and of the mean scores showed no significant difference between previous and current studies. This showed that no bias was induced by the psychosocial value carried by the foreign product.

Conclusion: The model developed on the basis of Intersubjectivity Theory explains the process of intent to buy in terms of positive coherence between the intersubjective dimensions. It also shows that analyzing the consumers’ direct perception of the product does not predict their intent to buy. These findings are of great importance for food producers and marketers.

This study examined the mediating role of counterproductive work behaviour in the association between University’s staff work-related expectancies, procedural fairness, employee voice and job satisfaction. The study built on Social Attribution Theory and the Expectancy Theory to explain causal inferences when individuals’ motivations for success and failure occur. The study consisted of a simple random survey among employees in a private university in North-Western Tanzania in 2014/15. The sample was made up of 187 respondents which was a 33% response rate. The study among other things established total effect and direct effect of employee voice and work-related expectancies on job satisfaction independent of mechanisms represented by counterproductive work behaviour. The results for the test of indirect effects of procedural fairness, employee voice and work-related expectancies on job satisfaction via counterproductive work behaviour showed no significant indirect effects. The study also showed a significant positive correlation between work-related expectancies and job satisfaction (r = .25, p < .01), with the implication that higher work-related expectancies (specifically pay raise and promotion) are positively related to job satisfaction. Overall, multiple regression analysis results show the study model accounted for about 47 per cent of the variance (Model R) in employee job satisfaction [F(8,156) = 5.822, p < .001). Theoretical and practical implications for these findings are discussed.