Umukoro, Olaoluwa and Uwuigbe, O. R. and Obigbemi, Imoleayo F and uwalomwa, uwuigbe and Asiriuwa, Osariemen (2020) INTANGIBLE ASSETS AND THE LEVEL OF CASH FLOW AMONG LISTED BANKS IN EMERGING ECONOMIES IN AFRICA. In: Proceedings of INTCESS 2020- 7th International Conference on Education and Social Sciences, 20-22 January, 2020, DUBAI (UAE).
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Abstract
The importance placed on intangible assets in todays’ world has necessitated the need to examine empirically the impact on the three levels of cash flow. The study employed the expo-facto research method and subjected data obtained from the financial statements of listed banks in Emerging Economies in Africa to a regression analysis using STATA software tool. The result revealed a significant P value between intangible assets and operating cash flow and an insignificant relationship was obtained when the financial and investing level of cash flow were regressed. The study recommends that listed banks should tread cautiously in utilizing this corporate strategies as it has both an upside and downside to its utilization.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Intangible Assets, Cash flow, Corporate Strategies |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Patricia Nwokealisi |
| Date Deposited: | 16 Nov 2021 15:54 |
| Last Modified: | 16 Nov 2021 15:54 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/15483 |
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