Journal of Economic Info 2021-12-24T15:37:51-05:00 Rajah Rasiah Open Journal Systems <p><strong>Journal of Economic Info (JEI)&nbsp;</strong>provide an interdisciplinary and international forum<strong>&nbsp;</strong>that aims to publish peer-reviewed policy-oriented research about the economics related social issues i.e., economics production, economics distribution and use of information, including these subjects: the economics of the telecommunications, mass media, and other information industries, the economics of innovation and intellectual property, the role of information in economic development, and the role of information and information technology in the functioning of markets.</p> Influence of financial performance on underpricing of shares 2021-12-07T15:27:39-05:00 Nurul Hayati Lydia Goenadhi Nor Baiti Mujennah Budi Artinah <p>Differences in shares prices before being traded on the secondary market caused investors to prefer to buy shares through the initial market at a much lower set price (underpricing of shares The Company wants to signal open information in terms of financial statements to investors by publishing a prospectus financial statement containing the financial performance of the company so that the company can make the right decisions regarding future investments and avoid information asymmetry (Guiness, 1992). This research aims to empirically test independent variables namely financial performance against variable dependent underpricing shares of banking corporations in 2019-2020, both simultaneously and partially. This study sampled as many as 60 banking corporations taken by purposive sampling methods. This study sampled as many as 60 banking corporations taken by purposive sampling methods. This research uses a quantitative approach through multiple regression analysis testing. The researcher found by partially testing that Earnings Per Share (X4), and Price Earning Ratio (X5) variables together influenced on Of Shares underpricing, whereas, the Current Ratio (X1), Return on Equity-ROE (X1), and Return of Assets-ROA (X3) variables had no significant influence on under-pricing of shares.</p> 2021-12-03T12:58:03-05:00 Copyright (c) 2021 Journal of Economic Info Board attributes, ownership structure and risk management: A proposed model for insurance firms in Nigeria 2021-12-07T15:27:41-05:00 Muhammed Nasiru Hannatu Sabo Ahmed <p class="RiAbstractText"><span style="font-family: Montserrat;">As a response to the weaknesses in corporate governance and risk management created by the 2007/2008 financial crises, Enterprise Risk Management (ERM) becomes imperative, especially in the financial sector. Therefore, in understanding the board's responsibility in ensuring good governance through ERM implementation, two fundamental questions need to be answered; what determines the makeup of the board? And what determines boards' action? Consequently, this study proposed a conceptual framework for investigating the moderating role of ownership structure on the relationship between board attributes and risk management of insurance firms in Nigeria using the model approach. Hence, the control, resource acquisition, and service roles of the board as explained by agency, stewardship, and resource dependence theories explain this relationship. Board attributes are measured by board composition, board structure, board characteristics, and board process, ownership structure is measured by ownership concentration, board ownership, and foreign ownership, and ERM is measured using the disclosure index. Findings from the review of literature reveal that governance attributes in board attributes-risk management relationships have been measured on single or fragmented criteria, leading to contradictory or conflicting findings. Hence, the significance of the study lies in the conceptualization and choice of board attributes as explained by board roles and an integrative theoretical perspective to propose the choice of board attributes in the board attributes-risk management relationship and how ownership structure can influence the relationship, adding to the existing literature onboard attributes, ownership structure, and risk management.</span></p> 2021-12-03T13:03:49-05:00 Copyright (c) 2021 Journal of Economic Info Women empowerment in trade union movements: A strategy for national and economic development 2021-12-07T15:27:42-05:00 Mustapha Alhaji Ali Sani Garba Wakili Fatima Shehu Liberty <p class="RiAbstractText">Nigerian Trade Union (NTU) serves as a platform to safeguard and guarantee the interests and rights of workers in government organizations, regardless of gender and age. There is, however, a contrasting trend with regard to women empowerment in the trade Unionism in the Northern region. Hence, this study examines the participation of women in Nigerian trade union movements of Northern region. This study adopts a qualitative method of data collection. A total of eleven respondents from the Northern region were interviewed using unstructured questions. MAXQDA 2018 software version is used to analyze the data obtained from the field. In explaining the topic under investigation, the study has adopted the following two theories as a tool of research analysis: Empowerment and Social Constructivism theories. The key framework of these theories is largely premised on women empowerment and gender equality. These theories emphasize on the need for empowering women and gender fairness in every organization. The basis of the Social Constructivism theory is that gender inequality is socially constructed. The findings of this study demonstrate that women in the Northern region are not adequately empowered in the trade union movements this is because most of them are often subjugated to domestic activities. Therefore, the study recommends that the Nigerian government should enact national policies and strategies to encourage women participation and empowerment in the trade union movements in the region. The study adds that there is a need for women to be educated on gender discrimination by implementing the 35 percent Geneva Affirmative Action.</p> 2021-12-03T13:12:16-05:00 Copyright (c) 2021 Journal of Economic Info Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting 2021-12-24T15:37:51-05:00 Nur Liyana Adila Azman <h5>Forensic Accounting is a widely known technique for fraud prevention and detection. To date, the demand for forensic accounting is increasing, as well as the fraud level. However, some companies are reluctant to use forensic accounting to find guilty and face legal consequences such as liquidation or winding up. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories incorporate fraud treat appraisal and collapse avoidance assurance in forensic accounting to determine the behavioural intention to use forensic accounting. This study is expected to generate the best model to address the unwillingness to adopt forensic accounting services by industrial products and services companies. Therefore, this study may significantly contribute to the increase in companies' awareness and willingness to use forensic accounting in mitigating fraud or unethical activities.</h5> 2021-12-23T11:22:13-05:00 Copyright (c) 2021 Journal of Economic Info Review of justice for sustainability in the Covid-19 era 2021-12-07T15:27:39-05:00 José Marcos Bustos Aguayo Margarita Juárez Nájera Cruz García Lirios María del Rosario Molina González <p>The resources and services being public open the discussion about their redistributive justice. That is the differences between governors and governed orient community self-management or state management, discarding socio-state co-management as a balance between the parties. In this way, the objective of the study was to model the dimensions of justice for sustainability, considering a review from 2019 to 2021. A structure of five dimensions was found that explained the research discussion, suggesting the approach of tariff policies as regulators of environmental resources and sectoral demands. Thus, justice for sustainability is a central category in the conflict between public administration and users.</p> 2021-12-03T12:50:04-05:00 Copyright (c) 2021 Journal of Economic Info