SALE

Journal of Finance, Accounting and Management, 10(1), 57-74, January 2019 57, 2019

Abstract The study evaluates the Effects of Financial Performance, capital Structure and Firm Size on Firms’ Value of 27 quoted Insurance Companies on the Nigerian Stock Exchange as at the 31st December, 2017. The study covered the period of 6 years (2012-2017). Return on Capital Employed, Return on Assets and Return on Equity proxied financial performance; Short-term debt/Total assets, Long-term debt/Total Assets and Total Debt/Total Assets proxied capital structure; Natural logarithm of total assets proxied firm size while Tobin's Q proxied firms' value. Firm age serves as control variable which is defined as firms' incorporated period. The study uses ex-post facto research design and longitudinal panel which comprises time series and cross sectional data. The data were analyzed using descriptive statistics and regression. The study revealed that all explanatory variables, except Return on Capital Employed have positive significant effect on Tobin's Q. Specifically, Return on Capital Employed and firm age have insignificant effect on Tobin's Q. The study concludes that the explanatory variables affects Insurance firms' value in Nigeria. Therefore, the study recommends that the management of Insurance firms in Nigeria should only use short debt in their capital structure as it enhances firms' value and desist using long term debt deceases the firm's value, the management should sustain or improve on the level of total assets as it enhances firms' value and firms' size. Finally, the management should reduce the volume of shareholders' equity of the firms. Keywords: capital structure, financial performance, firm size, firm value, Tobin Q

ASDIWAL. Revue genevoise d'anthropologie et d'histoire des religions, 2023

ASDIWAL. Revue genevoise d’anthropologie et d’histoire des religions is an international, no-fee, green access, pluri-lingual, peer-reviewed academic journal. Founded in 2006, the journal has become an important voice in the study of religion. The journal seeks to foster a critical and comparative approach in the history and anthropology of religions. ASDIWAL welcomes studies that combine rigorous historical and ethnographic analyses with theoretical and/or methodological inquiries, without any limitations regarding areas and epochs. Published on a yearly basis, the journal encourages submissions by both early career scholars and distinguished scholars. All submissions undergo a double-blind peer review process. The journal does not ask authors for publication costs. Publications are freely accessible online after one year. More information on the journal, editorial guidelines and publication ethics are available on our website.

2022

International Symposium of Batman (Province), Full Text on Batman Cty

2020