文章基本信息

标题：Financial Performance in Nigerian Quoted Companies: The Influence of Political Connection and Governance Mechanisms
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作者：Nosakhare Peter Osazuwa ; Ayoib Che Ahmad ; Noriah Che-Adam 等
期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2016
卷号：6
期号：7S
页码：137-142
语种：English
出版社：EconJournals
摘要：The study examines political connection, governance mechanisms and financial performance relationship, drawing from the agency theory. The study employs a quantitative design, employing cross-sectional data from the annual reports of the sampled companies. The results provide evidence of partial support for the agency theory, as gender was positively related to financial performance, while political connection and CEO incentives were negatively related with performance. The finding of the study should interest organisational stakeholders such as auditors shareholders and managers. Keywords: Accounting; Political connection; Board; CEO incentives; Financial performance; Nigeria. JEL Classifications: M, G2
其他摘要：The study examines political connection, governance mechanisms and financial performance relationship, drawing from the agency theory. The study employs a quantitative design, employing cross-sectional data from the annual reports of the sampled companies. The results provide evidence of partial support for the agency theory, as gender was positively related to financial performance, while political connection and CEO incentives were negatively related with performance. The finding of the study should interest organisational stakeholders such as auditors shareholders and managers. Keywords: Accounting; Political connection; Board; CEO incentives; Financial performance; Nigeria. JEL Classifications: M, G2