Vol. 10 No. 3 (2023): July - September

Original Peer Review Articles

  • THE IMPACT OF GOVERNMENT FINANCIAL INCENTIVES ON FIRM PERFORMANCE: EVIDENCE FROM TURKISH FIRMS
    Mohamed Seid Hussen
    https://doi.org/10.5281/zenodo.8241502

    This study investigates the causal impact of government financial incentives on labor productivity and export performance of Turkish firms using data from the World Bank Enterprise Survey. The empirical analysis employs the Propensity Score Matching approach to control for counterfactual

    1-17
    DOI: https://doi.org/10.5281/zenodo.8241502
  • INVESTOR PERCEPTION OF FIXED ASSET REVALUATION PRACTICES IN PUBLICLY TRADED COMPANIES IN BANGLADESH
    Md. Tahidur Rahman, Syed Zabid Hossain
    https://doi.org/10.5281/zenodo.8241557

    The selection between historical cost and revaluation models for reporting fixed assets in financial statements has been an enduring debate. This study aims to provide empirical evidence of investor perception of fixed asset revaluation (FAR) practices in publicly traded companies in Bangladesh.

    48-66
    DOI: https://doi.org/10.5281/zenodo.8241557
  • VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD 7 (IFRS 7) FINANCIAL INSTRUMENTS DISCLOSURES FOR LISTED INSURANCE FIRMS IN NIGERIA
    Sannii Olawalei Nurudeen
    https://doi.org/10.5281/zenodo.8241546

    This study examines the value relevance of International Financial Reporting Standard (IFRS) 7 financial instruments disclosures for listed insurance firms in Nigeria from 2012 to 2018. The weak disclosure requirements of Nigeria General Accepted Accounting Principles (GAAP) and the need for

    DOI: https://doi.org/10.5281/zenodo.8241546
  • MOTIVATIONAL INCENTIVES AND THE PERFORMANCE OF ELECTRICITY SERVICES IN SOUTH EAST, NIGERIA
    Nnamani Jane Udewo, Ugwu Felix Ikechukwu Ph.D , Assoc, Prof. Emeka Nnamani, Ph.D
    https://doi.org/10.5281/zenodo.8249677

    The study evaluated the   Motivational Incentives and the Performance of Electricity   Services in South East, Nigeria.  The Specific Objectives: Identify the relationship between profit sharing and efficiency; and determine the linkage between payment of bonuses and raises on volume of energy

    79-97
    DOI: https://doi.org/10.5281/zenodo.8249677
  • BUILDING A POSITIVE IMAGE OF AWQĀF THROUGH MODERN MARKETING AND COMMUNICATION TOOLS
    Shafiu Ibrahim Abdullahi
    https://doi.org/10.5281/zenodo.8241582

    The development of wāqf in modern times has been a topic of discussion, particularly in terms of aligning the managerial architecture of awqāf with contemporary realities. One of the challenges facing awqāf today is the lack of funds to support their activities, while some have been marred by

    36-47
    DOI: https://doi.org/10.5281/zenodo.8241582