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首页> 外文期刊>European Journal of Business and Management >An Assessment of Impact of Financial Statement Fraud on Profit Performance of Manufacturing Firm in Nigeria: A Study of Food and Beverage Firms in Nigeria
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An Assessment of Impact of Financial Statement Fraud on Profit Performance of Manufacturing Firm in Nigeria: A Study of Food and Beverage Firms in Nigeria

机译：尼日利亚财务报表舞弊对制造业公司利润绩效的影响评估：尼日利亚食品和饮料公司的研究

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R 2 ), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.
机译：这项研究的目的是评估财务报表舞弊对某些选定的尼日利亚制造业公司（2002-2016年）的盈利能力的影响。具体目标侧重于确定错误的资产评估对资产收益率（ROA）的影响，并确定不正确的费用确认与资产收益率（ROA）之间的关系。为了实现这些目标，使用描述性研究设计进行了研究，同时从选定公司的财务报告以及安全和交易委员会的网站中收集了辅助数据。使用协方差分析（ANCOVA），并使用STATA II计量经济学方法进行数据分析。在财务报告分析中采用奥特曼模型和营业费用比率为2002-2016年选定的公司创建一个虚拟变量，并使用各种统计技术（例如t检验，确定系数）确定参数的有效性。 （R 2），F统计量和Wald卡方。使用t统计量在5％的显着性水平下制定和检验了两个假设。分析的结果表明，尼日利亚制造业的财务报表舞弊与盈利能力之间存在显着关系。结果表明，不正确的资产估值具有显着的正相关关系，资产收益率（ROA）的不当费用确认也存在着显着的正相关关系，该收益率可替代盈利能力。这意味着资产估值和费用确认的失真会导致制造业长期的利润下降。因此，该研究建议在制造业中应采取务实的政策选择，以有效地管理错误的资产评估和不正确的支出确认，以提高该国的制造业绩效，并且还应在内部适当地灌输阻止财务报表舞弊的行为。制造公司的控制系统，以确保尼日利亚制造业的有效运转。

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