Effect of Accounting Earnings on Gross National Income: Evidence from Nigeria

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2020 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

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Authors: Ndubuisi Odoemelam; Grace Ofoegbu; Okafor G Regina;

doi: 10.2139/ssrn.3613718

Effect of Accounting Earnings on Gross National Income: Evidence from Nigeria

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Abstract

This study investigates the effect of accounting earnings on the gross national income of Nigeria. We used a sample of 101 firms listed that are listed on the Nigerian Stock Exchange covering the twelve years from 2006 to 2017. We found a positive and statistically significant association between the gross national income and gross profit, earnings before interest and tax, profit after tax and the book value of equity. Besides, we documented that inclusion of macroeconomic variables in the model, enhanced the impact of aggregate accounting earnings on gross national income

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University of Nigeria
Nigeria

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