Abstract : The competitive nature of the economy, cause many products and services to lose their distinctiveness, the competitors’ offering of lower prices, and the deteriorating public perception of the business organizations have called for the strategies,  and public relations in the marketing of consumer goods. The concept of Diversification strategy is that, the organization’s eggs are kept in different basket so that the risk of becoming bankruptcy will...

​​​​​​Background of the study: The The concept of corporate governance has attracted a good deal of public interest in recent years, because of its apparent importance on the economic health of corporations and society in general. Basically, corporate governance in the banking sector requires judicious and prudent management of resources and the preservation of resources (assets) of the corporate firm; ensuring ethical and professional standards and the pursuit of corporate o...

Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using  Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, there is no significant relationship between audit firm size, firm profitability, firm...

ABSTRACT: The central tenet of banking sector consolidation was to develop a strong, reliable and diversified banking sector that is capable of playing effective developmental roles in the economy, such as funding of small and medium scale enterprises and becoming a competent and competitive player in the African regional and global financial system. In essence, the reform was expected to create big banks by increasing bank capital base through the capital market and/or merge...

Background of the study: This research work is an attempt to study on fraud and financial malpractice as a leading factor to business failure. Business can be seen as all profit directed towards providing goods and services to mankind. The business organization under usual condition of operation is the result of growth of any business. Individuals are to fill the various positions which will help the organization to achieve its desired objective. Companies are today going thr...

ABSTRACT: There were so many difficulties which this research work was confronted with bank officials were so reluctant to give out helpful information of this problem and there was also the cost of research and limited  time for acquisition analysis and prop or interpretation of   data effort was mode bys the researcher to personally visit places where the above secondary data were located. In the absence for the need for prim...

Background to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic Products (GDP) of many countries (Taiwo, Ayodeji and Yusuf 2012; Audretch, 2010; Paul, 2009; Rogers, 2002). They perform such vital roles through innovation and the production of various goods and ser...

Abstract: This project examines the issues of working capital management in banks specifically, it focuses attention on an efficient and effective. Working Capital Management using the case study of Wema Bank Plc. The study examines and expatiates on the merit of maintaining an efficient working capital portfolio in an organization. It focuses on the efficiently managed. In the project, a critical assessment of the relationship between the various components of working capita...

Background of the study: The desire to build a civilized country with a strong and sound economy is the desire of every Country, including Nigeria. Tax payment is the demonstration of such a desire, although some income earners see it as a means of exploitation by the government. Tax payment is a voluntarily contribution imposed by the Government on personal income earners, companies, investors, exporters, importers etc. revenue realized from taxation is a major source of rev...

Background of the study

Cash liquidity reflects a financial institution’s ability to fund assets and meet financial obligations. Cash liquidity is essential in all banks to meet customer withdrawals, compensate for balance sheet fluctuations, and provide funds for growth. Funds management involves estimating liquidity requirements and meeting those needs in a cost-effective way. Effective funds management requires financial institutions to estimate and plan fo...

ABSTRACT: Debt financing decision is among the key financial decisions that are taken by firms since debt financing has an impact on the financial performance. Leverage financing provides the borrower with an opportunity to finance an investment on a short term source at the same time spreading the cost of capital over time so as to meet the affordability and budgetary constraints. This study set out to determine impact of debt financing on t...

Abstract: The study was carried out to find out the impact of taxes on performance of small scale business enterprises in Nigeria (SSBs), taking a case study of River State. The study aimed at assessing the performance of business enterprises in Rivers state, finding out if tax payers are aware of all their tax obligations, policies and problems affecting them as well as their businesses.

The study applied both qualitative and quant...

Abstract: Efficient and effective inventory control and management play a crucial role in the sustainability and success of any organisation. Inventory is a term that refers to a collection of idle resources that hold economic value. These resources can be classed in several ways. Production inventories refer to the assortment of raw materials, parts, and components that are utilised in the manufacturing process of a company's products. Maintenance, repair, and opera...

ABSTRACT: This study was carried out to examine impediments in adopting international financial reporting standard in Nigeria with special reference to Federal Pay Office, Benin and Office of the Auditor-General for the Federation, Benin City.  Specifically, the study aimed to find out the impediments in adopting (IFRS) International Financial Reporting Standards in Nigeria. The study employed the survey descriptive research design. A total of 77 responses were validated f...

BACKGROUND OF THE STUDY: The selection of the research topic indicates the researcher's intention to investigate the efficiency and effectiveness of internal audits in various corporate organisations, including banks, manufacturing companies, and government parastatals. Through the findings of this study, the researcher aims to contribute to the development of established policies and procedures, ultimately enhancing the integrity and dependability o...

Background of the study: Remittances refer to monetary transfers made by individuals residing in foreign nations to their family and acquaintances in their countries of origin. They represent a significant contributor to the financial development inside a specific country. Remittances refer to monetary transfers made by individuals residing abroad to their home countries. Remittances in numerous economically disadvantaged nations are quantified in billions of dollars, occasionally consti...

​​​​​​Background of the study: Banking operation which can be traced back to the early colonial period has helped in economy growth and development of a country. In Nigeria, the existence of commercial banking started with the establishment of African Banking Corporation in 1892. The purpose of this was to distribute British currency in Lagos and other areas or district. In 1894, the British bank for West Africa was formed which took over the functions of the African Banking...

Background of study: Mergers and acquisitions have emerged as a strategic tool for achieving corporate expansion and growth. Analyses have the banks to benefit from new business opportunities that would be created by change in the regulatory and technological environment.

Aluo (2010) argue that Nigerian banks adopted different strategies to achieve the stipulated minimum capital base of N25 billion during the consolidation of banks in 2004 and 2005 which include mer...

​​​​​​BACKGROUND OF THE STUDY: Firms at every stage of growth and development, from concept to maturity need found in order to survive. The aim of every business is to maximize the wealth and welfare of its owners.

Without finance, the aim of every business cannot be met. This finance can be said to be the life wire of any firm without which there can be no survive

Financing is the acquisition of cash or other assets through means such is the sale of stock...

INTRODUCTION: A well organized society, say a country or a state government owes some fundamental obligations to the people it governs.  These obligations are in the forms of provisions of basic social amenities such good roads, health, security of lives and properties, shelter, good water etc.

            The citizens on there own part owe the government by making equitable contributi...

BACKGROND OF THE STUDY: Every business firm normally will like to know how it perform over a period of time this leading to a preparation of profit and loss statement. They also ask about their position at a particular point in time, which lead them to the preparation of budget. A budget can be seen as a document or financial document used to project future income and expenses. In budgeting there are types of budget prepared by the firms, such as capital budget, sales budget...

BACKGROUND OF THE STUDY: The family Coronaviridae is home to a group of viruses known collectively as the coronaviruses. These viruses may infect both animals and humans. Human corona viruses may either induce a minor sickness comparable to the common cold or a more dangerous illness (such as MERS or SARS, which stand for Middle East Respiratory Syndrome and Extreme Acute Respiratory Syndrome, respectively) (Severe Acute Respiratory Syndrome). In December of...

ABSTRACT: The study is focused on a  review of internal auditing and its  significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit assist management in decision making. The study employed the descriptive survey design to determine internal audit as it correlates with peformance in Nigerian Insurance companies. The survey de...

ABSTRACT: The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has limited the scope of business to small scale.

This calls for the application of some theories in the fie...

ABSTRACT: The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has limited the scope of business to small scale.

This calls for the application of some theories in the fie...

BACKGROUND OF THE STUDY: Almost every business worked toward achieving its intended, planned, and overall goals. Every company, especially small businesses, strives for efficiency and proper effectiveness, and the quality of accessible accounting information and how the information is used by the organization play a big role in achieving these goals (Fatai, 2011). However, as defined by Coster et al (1978), information is the lifeblood of every business, so f...

ABSTRACT: This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of Accounting Standards (SAS) and the restated financial statements using IFRS guidelines for 20 quoted companies were used for the study. Discretionary accruals were employed as earnings management varia...

ABSTRACT: The focus of this study is to examine accounting system in community banking using Ogui Community bank as case study. Survey research design was implored for the study and with the aid of convenient sampling method, the researcher purposively enrolled thirty-six participant who are staff in Ogui community bank for the study. A well structured questionnaire was issued to the respondent of which thirty (30)  responses where retrieved an...

ABSTRACT: The objective of this study was to examine the influence of tax incentives on the performance of beverage companies, focusing on selected beverage companies in Enugu State as a case study.  The research study utilised a survey-based descriptive research design. A total of 43 survey replies were deemed legitimate. The data collected was evaluated via a four-point Likert scale consisting of the following response options: strongly agree (SA)...

ABSTRACT: This study was carried out to examine the  utilization of accounting systems for improving the performance of non-profit organizations using selected nonprofit organizations in Enugu State as case study. Specifically, the study aimed at exploring the importance of accounting system to non-profit organization in Enugu State, identifying the users of accounting information of non-profit organizations in Enugu State and de...

ABSTRACT: This research project aims to investigate the significance of Accounting Information and its role in the management of a business organisation. During the course of this study, particular attention was given to the banking sector. To effectively illustrate this, the researcher selected First Bank Plc, Agbor Road Branch as a case study.

Chapter one of this study provides an overview of the background, statement of the problems, hypothesis,...

ABSTRACT: The purpose of this research was to investigate the relationship between accounting information and the performance of financial institutions in the contemporary business landscape of Nigeria. The study focused on specific branches of First Bank located in Aba, Abia State, as a representative case study. In order to do this, four distinct study objectives were created. The study utilised a survey methodology and employed simple random sampling techn...

Abstract: Accounting is a body of knowledge which does not have a gingle definition, vicarious and several actions have come up with different definitions which reflects the period in the evolutionary  stages of accounting thoughts during which definitions were made.Thirty questionnaires were distributed to the employee who made up the  sample size got much co-operation from the respondents but it must be stressed that some staffs were either too busy due to the vol...

ABSTRACT: This study was undertaken to examine management  of accounting methods as a tool for decision making in an organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnaires were drawn and administered; personal interview method was also in conforming items that contained in the questionnaire. The first chapter of the study gave a general introduction and backgro...

ABSTRACT: Understanding the impact of both oil and non-oil revenue on economic growth in Nigeria is of utmost importance in the context of achieving sustainable development and promoting economic diversification. The objective of this study is to examine the impact of both oil and non-oil revenue on the economic growth of Nigeria. The primary objective of this study was to examine the relationship between oil revenue and economic growth in Nigeria. Addit...

ABSTRACT: This study was undertaken to examine management  of accounting methods as a tool for decision making in an organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnaires were drawn and administered; personal interview method was also in conforming items that contained in the questionnaire. The first chapter of the study gave a general introduction and backgro...

BACKGROUND OF THE STUDY: In order to make economic decisions, all corporate organizations require information. Information, according to SINHA (2002), is an integrating force that combines organizational resources into a cohesive whole, directed toward the realization of organization in such a fundamental way that it is critical that information be effectively organized and efficiently handled, which is accomplished through what has become known as manag...

Abstract: In this research titled corporate performance variables that determines dividend payout policies of companies in Nigerian. The researcher examined the relationship between earnings per share and dividend per share of Nigerian companies. Evaluated the relationship between firm size and dividend payout ratio of Nigerian companies. Examined  the relationship between return on asset and dividend per share of Nigerian companies. Data for the study w...

Background Of Study: A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a result sheet or a report card. In the case of an investor, however, the outcome is disclosed through financial reports.

Every limited liability business is required by law to prepare financial reports; t...

ABSTRACT: In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well from the following problems are be setting public sector. Appointment of unqualified accountants to act as account supervisor, negative attitude of most accountants to wards account ability resulting to...

ABSTRACT: This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this s...

ABSTRACT: Every local government in Nigeria desires quality service delivery as it is pertinent to the sustainability of grassroots development. The fundamental factor in achieving quality services, are adequate and reliable of the revenue sources as well as quality human resources that will serve as instrument for formulation and implementation of local government financial resources. This study assessed revenue generation and service delivery in Nigeria, a...

ABSTRACT: This study was carried out on impact tax reforms on investment decisions in Ghana using  Ghana Revenue Authority koforidua Branch as case study. To achieve this 4 research questions were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff  of  Ghana Revenue Authority koforidua Branch. In determining the sample size, the res...

Background of the study: Accounting is the act of recording, classifying and summarizing in significant manner and in terms of money transactions and events which are Interpreting the result thereof. (AIC PA 1953). But in a general sense. It may be considered as a means by which we measure and describe economic activities. Whether you are managing a business, making Investments or deciding how to spend your money, you are working with accounting concepts and accounting Inform...

ABSTRACT: Basically the direction towards an efficient production of goods and services could be as a result of an effective control of cost of production. The study of standard costing as an aid in production cost control is very imperative especially in an economy with high rate of inflation and where prices of goods and services are constantly increasing with no hope of reduction with the effect that the real value of money in the consumers hand is lower t...

ABSTRACT: An expansive wisdom is bought by experience learning teacheth more in one year than experience in twenty. Rogar Ascham (in the scholaoter). Furthermore, “it is impossible for a man to learn what the thinks he already know (Epictelus).On this note I state that a great number of people go suddenly and with force into business without having a sound knowledge of what business is all about, what it takes to run or manage a business. One cannot be...

ABSTRACT: In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first instance necessitated it. Auditing, it was noted became very prominent in the business cycle the world over precisely in the 17th century following the inceptio...

ABSTRACT: The research topic of this study is “effects of computerised accounting method and control system on production– a study of selected banks in Enugu Metropolis. The purpose is to know whether the application of Computerized Accounting System supersede that of manual Accounting System, ...

INTRODUCTION: The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly in return” (James and Nobes, 1992). According to Nightingale (2001), “a tax is compulsory contribution, imposed by governme...

BACKGROUND OF THE STUDY: Taxation is not a novel concept either in Nigeria or anywhere else in the globe. Taxation was practised in Nigeria long before the arrival of colonial men or the British. In fact, it predates both of these groups. The process through which the government imposes a mandatory charge on all of the income, commodities, services, and assets of people, partnerships, trusts, executorships, and businesses may be referred to as taxation (Allin...

ABSTRACT: The study examines the relationship between accounting principles and quality of financial reports in Nigerian brewery industry. The study explicitly assesses the impact of accounting ethical principles of disclosure, objectivity and integrity on the quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting...

Abstract: This study focuses on investigating the effects of multiple taxation on the performance of small and medium-sized enterprises. Throughout the years, small and medium size firms (SMEs) have emerged as a significant driver of job creation and the empowerment of Nigerian residents. These enterprises have played a pivotal role in generating around 50% of all employment opportunities in Nigeria, while also contributing to the development of local ca...

Background To The Study: The performance of each firm not only contributes to its own market value, but also to the growth of the whole industry, which in turn contributes to the economy's economic success. Scholars in numerous fields of business and strategic management have paid close attention to the topic of financial performance. Financial performance has ramifications for an organization's health and, eventually, its survival, and it has been a...

Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders would like to minimize corporate tax payments net of the private costs to maximize the firm value (Hanlon & Slemrod, 2007). The minimization of the tax payment is called tax aggressiveness or tax...

ABSTRACT: This study was carried out to examine the impact of Total Quality Management (TQM) on organizational performance using First Bank Plc, Ikotun as a case study. Specifically, the study examined the impact of TQM in First Bank, Ikotun, the level of managements involvement in TQM implementation in First Bank, Ikotun, the challenges militating against TQM implementation in in First Bank, Ikotun, and examined if the application of TQM princ...

ABSTRACT: The main focus of this study is to assessing the impact of accounting software in the processing of accounting information using selected SME’s in Abuja as case study. The study adopted the survey research design and randomly enrolled participants using the convenience sampling technique to choose the sample size in the study. A total of 77 responses were validated from the enrolled participants where all respondent are staff of the selected S...

ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audit expectation gap problem in Nigeria; ascertain the perception of auditors who are ICAN MEMBERS in Nigeria as to the suggestions for bridging the expectation gap; identify the opinion of auditors and...

ABSTRACT: This study was carried out to assess budgeting in the present Nigeria economic system in Cross River State University of Technology. Specifically, the study determined the role played by budgeting towards the controls of government fiscal policies, established the relationship between budgetary control and performance in Cross River State University of Technology and, ascertained the extent to which budgeting processes has aided planning for lo...

ABSTRACT: This research work on the impact of quality control techniques on profitability in manufacturing organizations strives to assess the role of quality control in enhancing the profitability of manufacturing organizations. The study argues that the ultimate aim of any manufacturing company is the production of quality goods and services for the satisfaction of its customers and to maximize profit. The study reveals that for any product to survive the c...

BACKGROUND TO THE STUDY: The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterprise. Where action in needed, it suggests possible solution or answers. Accounting is an intellectual discipline, we need a working definition, accounting is defined as the act of analyzing evaluat...

BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement of an enterprise by an appointed auditor in pursuance of the appointments and in compliance with any relevant law and regulation. An audit is an independent examination by an auditor of the evidence f...

ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, fraud investigators can no longer be satisfied with just auditing or accounting skills, these investigators should be trained as forensic accountants and this training should include an extensive knowledg...

Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditing plays any significant role towards ensuring proper accountability and judicious use of fund set aside for various purposes and corporate objectives(Ejerel, 2012).

Some programmers and act...

INTRODUCTION: Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be considered fraud, if someone lied about his name. United states legal (2011), defined fraud an international misrepresentation of material existing facts made b...

ABSTRACT: This study was carried out to assess budgeting in the present Nigeria economic system in Cross River State University of Technology. Specifically, the study determined the role played by budgeting towards the controls of government fiscal policies, established the relationship between budgetary control and performance in Cross River State University of Technology and, ascertained the extent to which budgeting processes has aided planning for lo...

ABSTRACT: The need for effective and proper planning necessitated the adoption of budgeting and budgetary control system. It is hoped that effective budgeting and budgetary would enhance effective performance, thereby, help in the attainment of the organization’s goals. This research will examine the role of budgeting and budgetary control towards effective planning in an organization as a whole, with specific objective of examining the need for sound b...

ABSTRACT: This study was carried out to examine challenges and prospect in budgetary system in public service in Nigeria  in federal ministry of education. Specifically, the study Analyze the effect of  effective budgetary on development of the ministry of education in Nigeria. The study also,  Find out the challenges and prospect of budgeting in the federal ministry of  education. Lastly, the study Proffer solution to the challenges...

Background to the Study: The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). According to Acti, & Abigail (2014).  tax can be defined as money that has to be paid to the government so that it can provide public services. Similarly, D’Arcy (2011) defines tax as:...

Background to the Study: The legislative authority of the Nigerian government, similar to governments in various global regions, enables it to enforce taxation on its populace, including diverse forms of taxes and rates as deemed suitable (Federal Inland Revenue Service, 2010). According to Acti and Abigail (2014), the concept of tax can be defined as a monetary obligation imposed by the government, which individuals and entities are required to pay in o...

Background to the Study: Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence. To start with auditor’s conflict of interest according to Andrew (2004) is a setting where an auditor trade off the influence and been biased of his report. There are two types of conflicts of interest in this regard. They...

ABSTRACT: The study examined credit management and liquidity of manufacturing company. The objectives of the study includes to examine the relationship between average collection period a firms liquidity, to examine if there is a significant relationship between average payment period and the liquidity of a firm, to find out how debt affects the liquidity of a firm and to establish if there is a significant relationship between credit policy and liquidity of a firm. A sample of fifty com...

ABSTRACT: Fraud is an inherent vice. It has been on from time immemorial even before the invention of money. However, in our yet developing world with the quest to become rich quick on the increase, fraud is becoming rather rampant. Banks deal essentially in cash and other financial instruments and because of that it has been exposed to greater risk of fraud. The attention of many have been drawn to the banks either directly or indirectly. Most people/workers look up to...

Abstract: This research examines determinants of audit fees in the banking sector.The main objective is to find out if there is any relationship between audit firm size and audit fee and also to verify if profitability has significant impact on audit fee. Using  Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, there is no significant relationship between audit firm size, firm profitability, firm...

AN OVERVIEW OF INVENTORY THEORY: In most manufacturing process, production systems, the financial services industry, the economy, agriculture, it is a known fact that they maintain stock of goods and services for future sale or use. The practice of stocking goods for future use or sale is known as inventory. It is a well known feature particularly with retailers, wholesalers and manufacturing companies. It is possible that the hotel manager will always make s...

ABSTRACT: The project deals with audit conflict its impact on auditor’s ability to resist management pressure. This study examines the effect of ethical reasoning and formal sanction on the behaviour of auditors with detestiful attributes. The researcher used two source of data collection, primary and secondary data. Method of investigating, the researcher made use of various research instruments in gathering information for the research. One of the met...

ABSTRACT: This research work is aimed at providing the missing link through human capital accounting as a means of enhancing disclosure in financial reporting with particular reference to Dangote group of company, while carrying out this research work these are the areas that this research work concentrated. The first chapter is the introductory part of the research work. This chapter also contains the background of the study, statement of problems, research Questio...

BACKGROUND OF THE STUDY: Since the beginning of corporate form of business entity in Nigeria, the banking sector has been playing important role in promoting economic growth and development by way of providing liquidity and capital in form of loans to firms and private individuals, Izedonmi (2001) noted that banks help to allocate available resources by mobilizing funds from productive channels to finance investment activities in productive sectors and increase capital format...

ABSTRACT: This study was carried out  to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey research design and with the aid of convenient sampling method, the researcher enrolled 36 participants in the study who are civil servant in Udi local Government Area of Enugu State. A total of 30 responses were receiv...

ABSTRACT: Earnings management practices have taken center stage in most businesses; today, most banks have adopted various practices to enhance financial performance. Even though these practices have in some instances been used for wrong reasons that have led to business failures, the practices are still embraced by most banks to boost performance. It is in this light that this study sought to determine the effect of earnings management practices on financial...

BACKGROUND OF THE STUDY: In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented in the Republic of Benin, Côte d'Ivoire, Guinea, Kenya, Madagascar, Mauritius, the Republic of Niger, Senegal, and Togo. Other countries in the region include Togo and the Republic of Niger. Accordin...

ABSTRACT: The broad goal of this study centred on the role of mergers and acquisitions in corporate growth and developments using Access Bank Plc Abuja as case study. Survey research designed was employed for the study with the aid of convenient sample technique, thirty-six (36) participant who staff of Access Bank Plc in Abuja  was selected for the study. Well structured questionnaire was issued to the participant of which 30 were returned and validated...

Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our moral and family situations. From the politicians to the bank directors/executives, from the legal officers to the law enforcement personnel, from the civil servants to the school teacher, from the tra...

BACKGROUND OF THE STUDY: Accounting, unlike the other natural sciences, is not based on fundamental laws or absolute precepts.  It has evolved over many years through trial and error, and its continual improvement rests on a basis responsive to the requirements of users of financial statements.  The domain of financial accounting is therefore visualized as requiring attention at four levels: postulates are the antecedent conditions or essential prer...

BACKGROUND OF THE STUDY: This study seeks to enhance the understanding of the concept of management audit as an aid for effective management. The management auditor’s role in the evaluation of management performance cannot be over emphasized.

Just as change has compulsory challenge to management, so also the problem of change gives new and unparalleled opportunities to management auditors.

Today’s management auditors represent almost top m...

CHAPTER ONE

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what the firm has earned and spent over any given period of time. Double entry bookkeeping revolutionized the field of financial accounting during the Renaissance period. Whereas simple ledgers had long b...

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study: Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to their users through the publication of annual financial statements containing the required financial accounting information (Davis, 2019). Financial accounting information is the product of corpo...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an organization have been prepared. In order to ascertain that they present a true and fair view of the summarized transaction for the period under review and of the financial state of the organization a...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY: Every country in the world tends to generate income through ...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY: Every country in the world tends to generate income through ...

CHAPTER   ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The concept of Economic Development has to do with innovation and improvement in people's quality of life; it is about a sustained rise in people's standard of living over time, whether in advanced or less developed countries, nations, government superiors state of affairs or superiors they currently enjoy. Agbebuyi (2020) assert that to do this, intenti...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Corporate performance management is the area of business intelligence involved with monitoring and managing an organizations performance such as revenue, returns in investment, overhead, operational cort etc. Price Walter house Cooper (2012) noted that it provides the avenue for translating a company’s strategy into measurable targets, in monitoring and eval...

CHAPTER ONE

INTRODUCTION: In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings.  In this period 70 percent (70%) of the nation’s labour price was on agriculture and this contributed to about 70 percent of the gross domestic product (GDP) this contribution of agriculture to GSP saw a decline i...

CHAPTER ONE

INTRODUCTION

Background to study: Internal auditing has undergone dramatic changes and has expended its scope to make greater contribution to the organization goals. Internal auditing is also performing its role in diverse cultural and legal environments within different organizations; which varies in size, structure, purpose and also in persons. We must continually broaden our vision and look for barriers that...

CHAPTER ONE

INTRODUCTION: The world generally had been in a state of permanent economic crisis for quite sometime, every government and organization (public and private) round the globe is faced with the issue of how to combat economic depression and stablize their economic affairs.

In Nigeria presently, there has been the problem of unexecuted plans and abandoned project by the federal and state governmen...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Financial analysis is the process of reviewing and analyzing company’s financial statement to make better economic decision. These statements include the income statement, consolidation statement of financial position, statement of cash flow, and statement of profit or loss and other comprehensive income. Financial st...

CHAPTER ONE

INTRODUCTION: The financial power of any company, whether it be a private or public entity, determines the length of its life cycle. This necessitates the careful administration of funds and limited resources in order to ensure the continued success of such businesses (Nwoko 2022). However, before the beginning of a new fiscal year, a company of this nature is required to draught its business plan or pro...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Accounting is the language of business that can tell with reasonable accuracy the de...

CHAPTER ONE

INTRODUCTION

Background Of The Study: According to Ogunjimi in Ejiofor (2008:2) the running of any business is based principally on financial functions and hence what usually first come to mind in every business activity is the monetary aspect involved. No wonder an accounting department plays a vital role in effective running of an organization. Peter and Sylv...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Inventory covers the greatest part of the assets of any firm; therefore the need for inventory control cannot be overemphasized as it is a means for improving the performance of manufacturing companies. Inventory can be defined as a record a business current assets including property owned, the value of raw materials, work-...

CHAPTER ONE

INTRODUCTION

Background of the study: Production planning and control is simply the analysis involved in transforming raw material or components into finished products, integrated synergistically to reduce waste in time and finance with maximum obtainable profit. With reference to services (intangible), production is the discharge of a function with some degree...

CHAPTER ONE

INTRODUCTION

Background Of The Study: The public sector is made up of organizations in which the public, as opposed to private owners, has authority over them, and the provision of services, rather than profit, is the major focus of their operations. According to Ofurum (2015), it is difficult to make comparisons between the financial performance of the public...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the government upon individual and companies for the use of government to provide facilities or services as rendered by the state. It is not a voluntary paym...

CHAPTER ONE

INTRODUCTION

Background of the study: The rate of change affecting the world of public sector managers show no sign of slowing down especially with  apparent shrink in geographical boundaries among nations of the world. Because of this, governments across the world are constantly searching for ways to improve their public financial management systems. Henc...

CHAPTER ONE

INTRODUCTION

INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what the firm has earned and spent over any given period of time. Double entry bookkeeping revolutionized the field of financial accounting during...

CHAPTER ONE

INTRODUCTION

Background to the Study: The federal government in 1991 set up a study group to look into and give recommendation of the administration and reform of indirect taxation. This was as a result of the inadequate revenue yield from non-oil taxes in Nigeria and the overdependence of the government on oil revenue. This group was to review the indirect taxation system in Nigeria, study the feasibility of t...

CHAPTER ONE

INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles and impacts...

CHAPTER ONE

INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles and impacts...

CHAPTER ONE

INTRODUCTION

The applications of Accounting Information have contributed to the growth and development of every business entity.  Non-profit making organization on the other hand has immensely benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles and...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Taxes in modern economics are the most important source of government revenue. The are compulsory levies that are regularly imposed, and as a rule, not designated for a special purpose they are regarded as a contribution to the general revenue pool from which most government expenditure are financed. Taxation occupies...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY: The background of Treasury Single Account (TSA) is in accordance with Executive order NO. 55b (2011), which stipulated that the Bureau of Treasury (BTr) shall operate a Treasury Single Account (TSA) to receive remittance of collections of internal revenue taxes / custom duties from Bureau of Internal Revenue (BIR) / Bureau of C...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The background of Treasury Single Account (TSA) is in accordance with Executive order NO. 55b (2011), which stipulated that the Bureau of Treasury (BTr) shall operate a Treasury Single Account (TSA) to receive remittance of collections of internal revenue taxes / custom duties from Bureau of Internal Revenue (BIR) / Bureau...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the intention of accomplishing a certain set of goals. This may involve the maximising of profits, as is the situation in the private sector; alternatively, it may involve the timely and effective supply...

CHAPTER ONE

INTRODUCTION

Background of study: In the early days, that is before the advent of modernization, the practice of accounting is not well pronounced in our organizations. This is the period when men were considered to display unquestionable character in the management of private and public find, and as such they were to a reasonable extent, honest, transparent an...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Planning one's finances requires making efficient use of one's resources (Kotze et al, 2021). Nearly all endeavors necessitate the application of financial resources. Since financing is required for the purchase of most things, there must be some form of financial management. It is impossible to amass financial reso...

CHAPTER ONE

INTRODUCTION

Background of the Study: Financial literacy remains an interesting issue in both developed and developing economies, and has elicited much interest in the recent past with the rapid change in the finance landscape. Atkinson and Messy (2005) defined financial literacy as the combination of consumers’/investors’ understanding of financial...

CHAPTER ONE

INTRODUCTION: This chapter defined the meaning of financial institution, how they perform their function on the small scale industries and how they help them to regulate their business. It tells us the meaning of the small scale industries and the historical background of the small sale industries how they perform their function in the development of the Nigeria economy. In Nigeria, economic growth and development have been hampered due...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Financial management involves all the activities of the financial managers concern with the rising of capital lining cash and credit requirement including the effective control of financial resources. The financial management in an organization performs various activities ranging from converting forecast into planned and bu...

CHAPTER ONE

INTRODUCTION

Background of the Study: Taking a deep retrospect, internal audit has served as a simple administrative procedure comprised mainly of checking documents, counting assets, and reporting to Board of Directors, Management or External Auditors. In contemporary era, a combination of different forces has led to a quiet revolution of the profession. Organizations have to demonstrate accountability in the...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: This study sets out to examine whether the impact of International Financial Reporting Standards (IFRS) in Nigeria has improved the quality of financial reporting in First Bank of Nigeria Plc. Nigeria adopted IFRS, and then referred to as International Accounting Standards (IAS), in 1999 through a resolution by the Council...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Value Added Tax (VAT) has become a major source of income in many developing countries, such as Nigeria. In sub-Saharan Africa, for example, VAT has been introduced in the Republic of Benin, Côte d'Ivoire, Guinea, Kenya, Madagascar, Mauritius, the Republic of Niger, Senegal and Togo. The facts suggest that in thes...

CHAPTER ONE

GENERAL INTRODUCTION

Background to the study: Tax, the whole world over is a major source of revenue to the government. The major reason why government imposes tax is for the generation of revenue in support of government programmes and to enable it continues to perform the legitimate functions of the state. Tax is also used by government as a tool for income r...

CHAPTER ONE

INTRODUCTION

Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organizations are established basically for the purpose of promoting the welfare and activities of the...

CHAPTER ONE

INTRODUCTION

BACKGROUND  OF THE  STUDY: Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also, the owners who appoint the Directors to look after their property will be concerned to know wha...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint increased capital base and insurance cover has necessitated the demand for more capital . which in must cases has been achieved through issue of shares and subsequently pooling other people's money in...

CHAPTER ONE

INTRODUCTION

BACKGROUND  OF THE  STUDY: Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also, the owners who appoint the Directors to look after their property will be concerned to know wha...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present day joint increased capital base and insurance cover has necessitated the demand for more capital . which in must cases has been achieved through issue of shares and subsequently pooling other people's money in...

CHAPTER ONE INTRODUCTION

Background of the Study: The impact of financial reporting on the corporate performance of a business organization is becoming more apparent to user groups of financial statement. Accounting is a not an exact science neit...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production processes, increased sophistry of the consumer, fierce market competition and unethical skimming activities of producers in the drive to survive the unpredictable and complex business dynamics, has broug...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: The impact of financial accounting reporting on the corporate performance of a business organization is becoming more apparent to user groups of a financial statement. Accounting is a not an exact science neither are business operations without some subjective and judgmental errors when it comes to reporting them. A financi...

CHAPTER ONE

INTRODUCTION

Purpose Statement

This quantitative survey-based study aims to examine the effect of financial management best practices on the performance of small and medium-sized businesses. It specifically sought to assess the relationship that exist between working capital management (a component of financial management) and profitability. It analyz...

CHAPTER ONE

INTRODUCTION: Pre-colonial times are when Nigerian taxes first began. prior to the colonization of the many nations that subsequently merged to become Nigeria. In order to support the many kingdoms, ethnic groups, and tribes ruled by the Obas, Emirs, Ezes, Attahs, Ohinoyis, and Amanyanabos, multiple taxing systems existed in the form of mandatory services, contributions of products, money, labor, etc. Th...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF STUDY: Accounting aims, as an information system, to provide various users with different forms of useful information to meet their various needs. Therefore, accounting seeks to take advantage of the surrounding circumstances in order to improve the quality and quantity of information and the delivery mechanism to users. The relations...

CHAPTER ONE

Background of the study: It is a known fact that the Nigerian construction industry continues to occupy an important position in the nation’s economy even though it contributes less than the manufacturing or other service industries, (Aibinu and Jagboro, 2002). The contribution of the construction industry to national economic growth necessitates improved efficiency in the industry by means of cost effectiveness and timeliness, and...

Background to the Study

For what reason do a few nations go through quick abundance development in the only remaining century while others stay buried in neediness? For what reason do others have high inflation rates and others hold costs stable? For what reason do downturns and melancholies, repetitive times of declining compensation and expanding joblessness sway all nations? Also, how do government approaches decline the recurrence and force of the scenes recorde...

ABSTRACT

This project tried to identify the availability and usage of instructional materials in the Teaching and Learning of Financial Accounting in Senior Secondary Schools. The instrument used was questionnaire for both teachers and students. An analysis of the respondents was made; of percentage method of data was used. The data review shows that instructional materials enhance the teaching and learning of Financial Accounting in Senior Secondar...

ABSTRACT

This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Data were collected from primary and secondary sources which include the use of question...

ABSTRACT

This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the r...

ABSTRACT

This research work was conducted on with special reference to the impact inventoryvaluation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing inventory. This research work examined if t...

ABSTRACT

Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization, suggests ways of minimizing the effects of the problems of inefficient accounting information. It is believe that an improvement in this regards will enhance the performance of the corporation. To enable the researcher fin...

ABSTRACT

The study examined the adequacy of funding and growth of small and medium enterprises (SMEs) in Nigeria. The cross-sectional research was adopted and primary data (questionnaire) formed the major instrument of data collection. Three hundred and thirty-one (331) questionnaires were administered, out of which 309 were fully completed and retrieved. The data obtained in the fieldwork were analysed using both descriptive (mean, standard deviation, simple percentages) and the in...

Background to the Study

The low level of accountability and transparency in financial reporting and management in the public sector in Nigeria engenders a high level of corruption. The public sector in Nigeria has suffered setbacks largely due to ineffective and inefficient management as most of the public enterprises have failed to deliver on the purposes for which they were established. Accountability in the midst of mistrust and dishonesty in handling public fund is a serious iss...

Abstract

Despite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in Africa is limited. The purpose of this study is to appraise the post privatization cost and operating performance as well as accountability of some privatized public enterprises in Nigeria. A survey research design was adopted for the st...

Abstract

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viab...

ABSTRACT

This study investigates the relationship between financial statements and bank performance in Nigeria- A case study of zenith bank, GTbank and UBA over a ten-year period (2010-2019). Banks are a very integral aspect of an economy due to the fundamental role they play as intermediaries, therefore it is important to establish an efficient analysis of the health of the bank as it also reflects the state of the economy. Financial statements are effective sources of information...

ABSTRACT

In construction industry the aim of project control is to ensure the projects finish on time, within budget and achieving other project objective. The advancement of technology in the last century has contributed to the increase in the number of complex construction projects that require proactive cost management. Cost control is an element of financial control since it supplements managerial control process in the organisation. Cost Management of road construction involves...

ABSTRACT

The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as examining the role of automated forensic auditing on fraud control. A survey research design was adopted for this research study and the sample size was selected using Taro Yamane sampling technique as d...

ABSTRACT

The study examined board attributes, ownership structure and reporting quality in a post-IFRS regime. The difficulties to control for confounding factors on accounting quality in IFRS reporting regime and the sensitivity of different measures of reporting quality motivated this study. The study employed a longitudinal research design while the population comprised the entire thirteen (13) Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE) as at 31st Dece...

ABSTRACT

This research work was focused on investigation on the use of budgeting and budgetary control as tools for accountability in government parastatals. ( A case study of Enugu State Housing Development Corporation). Budgetary control is a quantitative expression of plane of action prepare in advance of period to which it relate. The organization is face with the problem of lack of budgeting while planning and controlling their activities. The objective of the study is to deter...

ABSTRACT

An efficient budgeting control system is one that produces the desired result. A balanced budget is the one that produces no variances but to achieve this, we are left to contemplation rather than a reality. This has become the problem of most of our manufacturing concerns in Nigeria. This study investigated the budget control and execution in manufacturing concerns in Nigeria with a view of appraising their efficiency. Out of a population of one hundred and fifty six drawn...

ABSTRACT

The study examines corporate governance and corporate social responsibility, the moderating role of firm size among non-financial companied quoted in the Nigerian Stock Exchange (NSE). The study is motivated by the dearth of research work, specifically on the moderation of firm size on firm-level governance impacting corporate social responsibility. The study adopts a quantitative research design, with a population of one hundred and eight (108) non-financial companies duri...

ABSTRACT

Corporate tax aggressiveness is an ongoing practice in several corporations both in Nigeria and globally. The unsettled area in the literature is the debate regarding what the determinants of tax aggressiveness are and what factors precipitate the practice of tax aggressiveness by quoted companies in Nigeria. The aim of the study is to examine the impact of corporate governance on tax aggressiveness in listed non- financial firms in Nigeria. The specific objectives were to...

ABSTRACT

This research examined the effect of corporate social responsibility disclosure on financial performance using selected listed firms in Nigeria. The focus is on the quoted non- financial firms. That is, those firms not covered by Banks and other financial institutions Act of 1991 as amended. The lack of attention to corporate social responsibility disclosure has been called into question due to the recognition that corporate social responsibility is an increasingly importan...

ABSTRACT

The broad objective of this study was to investigate the moderating effect of audit committee size on the relationship between corporate tax saving strategy and firm value of listed non- financial firms in Nigeria using a time frame of ten years (2011 – 2020). To achieve at objective, the study specifically ascertained the extent to which audit committee size moderated the relationship among cash effective tax saving strategy, income effective tax saving strategy, non...

ABSTRACT

This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection for this work are primary and secondary sources, the researcher in this process of data collection for the research regarded the...

ABSTRACT

This study investigated the effect of monetary policy on the financial performance of twelve listed Deposit Money Banks (DMBs) in Nigeria over ten (10) years (2010 – 2019). Monetary policy is proxied by Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), and Central Bank of Nigeria Lending Rate (CBNLR), while financial performance was proxied by Return on Asset (ROA). The theory of financial intermediation and the institutional theory formed the bedrock of this in...

Abstract

One of the major problems which face manufacturing companies is the growing trend of input costs which erode business profit and, as such, lead to constant shutdowns of companies in Nigeria.

Based on this, this study investigated the effect of input cost on the financial performance of manufacturing companies using water-max Plc, Yola, Adamawa State, as a case study. The Survey research design was adopted the primary method of data collection was through a well st...

1.1BACKGROUND OF THE STUDY

Each person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performance describes once.

Financial statements according to Illoumezie (2006:33) are like compasses “which navigators use to locate their bearing and find direction”. People use them t...

Background to the Study

Business organizations are set up with the principal objectives of creating wealth for the owners and ensure the continuous growth of the entity. Business organizations are increasingly becoming more complex in their operations, thereby requiring accounting knowledge so as to communicate complete, reliable and accurate financial information to interested groups (creditors, directors, employees, government and its agencies, and shareholders). Furthermore, for...

ABSTRACT

This study examines the essence of effective inventories control and management to manufacturing companies with particular emphasis on Ama Greenfield Breweries plc. The aim of this study is to investigate and ascertain areas of lapses by the company and offer effective ways and solutions in which the manufacturing company can explore the services of inventory management to effect its objectives. In carrying out this study, various research instruments such as questionnaires...

Abstract

The main aim of this write up is to throw more light on the review of budgeting control in a extracting industry. This research purely base on budget as an instrument of control in an organization and also as a means of highlighting the role of budget in any establishment and society at large. Data were collected for this research work were from both secondary and primary source. With the population of 180,questionnaire were administered and interview conducted for a sample...

1.1BACKGROUND OF STUDY

Before the “Structural Adjustment Programme (SAP)” can be clearly defined, one must have a better understanding of the situation into which it was introduced. At the conclusion of a Debate/Symposium on “Devaluation” held in 1982 at the Institute of International Affairs, the consensus emerged that the economic problem of Nigeria was structural.

The intention of SAP is to adjust the structure of the Nigerian economy, but what i...

ABSTRACT

The objective of the study was to examine the impact of equity ownership structure and earnings management on some selected quoted manufacturing companies, taking into consideration the challenges of rewarding investors adequately which is a topical issue in the modern business Ownership structure and earnings management was evaluated in determining the rewarding process to equity owners and contribute positively to the growth of the organization. The specific objectives of...

ABSTRACT

The study examines the impact of firm characteristics on corporate social responsibility: the moderating role of firm life cycle in quoted non-financial firms in Nigeria. The ex-post facto research design was used in this research alongside the positivism research philosophy. The population of the study comprises of all non-financial firms quoted on the floor of the Nigerian Stock Exchange. The sample for the study is 73 companies which have available and a...

ABSTRACT

Risks are fundamentally a part of business operational models. They cannot be completely eliminated and, if not efficiently managed it can result to loss of value. Wealth creation can only take place when the prevailing financial risks in any business are identified and carefully handled. In line with this, this research was carried out to investigate the effect of financial risk on cooperative credit societies using risk committee as a moderating factor. A survey research...