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The Mediating Effect of Profitability on the Relationship between Firm Structural Characteristics and Value of Nigerian Listed Agriculture Companies

Author’s Details: (1)Moses Babatunde Olaniseb (2)Oyindamola Olusegun Ekundayo

1M.Sc. (Accounting), Department of Accounting, Bayero University Kano, Nigeria2Department of Accounting, Federal University Dutsinma, Kastina State, Nigeria


The paper analyzes the mediating effect of profitability on the relationship between firm structural characteristics and value listed agriculture companies in Nigerian. The sample size consists of six agriculture companies for a period of 12 years (2008-2018). Base on the data, the analysis was done through Partial Least Square (PLS) analysis with the Sobel Test approach to testing the mediation between the variables under study. The result shows that profitability mediates the effect of firm structural characteristics namely; leverage, firm size, firm age, and board size on firm value. On this note, this study recommends that it’s important for companies to give information on each account on financial statements which is a signal to be informed to investors and prospective investors.

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