Business, Management and Accounting
8 years ago

Financial leverage determinants in Nigerian public companies impact stock exchange practices.

SSRN Electronic Journal
Determinants of Financial Leverage and Accounting Practice in Public Companies in Nigeria
Super Sagin, Emmanuel Eragbhe

Paper Summary

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The article investigates what factors influence how much debt companies in Nigeria use and how they handle their accounting. The researchers looked at data from annual reports of public companies on the Nigerian Stock Exchange in 2012. They used a statistical method called Ordinary Least Square to analyze the data.