» ABSTRACTThe objective of this study was to examine the trend in inventory management in Guinness Nigeria, Plc investment. Relevant literature was reviewed.In this study, we specified a model which we estimated using Guinness Nigeria conceptually covering (1995 – 2010) period. This was done using o…Continue Reading »
» ABSTRACTThe purpose of this study is to evaluate the impact of accounting standards on small scale firms, and how statement of account standard can be reflected in the operations of such firms and their financial reporting.Date was collected through questionnaires and the Chi square statistical test…Continue Reading »
» ABSTRACTThis study, reviews the impact of government expenditure on Nigerian economy. Government expenditure is a veritable fiscal policy tools for advancing economic growth and development in most countries of the world. Despite the fact that government expenditure is essential for growth and devel…Continue Reading »
» ABSTRACTThis study is directed towards examining environmental responsibilities of companies in Nigeria, and the effects of companies operation on the host communities where it operates, the extent they are accounting for the resources they are exploiting from the environment and the programs they h…Continue Reading »
» ABSTRACT This research work is an Appraisal of Public Awareness on Forensic Accounting in Nigeria. Which many Nigerian’s do not know more about. Hypothesis and research question were carried out and it was very useful in achieving the objectives of these study, were also stated in both all and a…Continue Reading »
» CHAPTER ONEINTRODUCTIONBACKGROUND OF THE STUDYAccording to Ilaoya (2005), financial reports are the means of communicating to interested parties, information on the resources, obligation and performance of the business entity. These are described as the end product of accounting transactions or econ…Continue Reading »
» ABSTRACT This research work examines auditor’s independence and corporate fraud. The incidence of increasing financial fraud scandal in corporate organization has been a center feature in recent years. This fact, together with the increasing sophistication of fraudsters creates difficult problems…Continue Reading »
» ABSTRACTTaking financing decision is one of the major functions of a financial manager. A corporation may decide to use all equity capital or a combination of debt and equity capital. However, the decision to use debt as part of a corporation capital is important as it can magnify shareholders retur…Continue Reading »
» ABSTRACTThe different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case the Nigeria Accoun…Continue Reading »
» ABSTRACTFollowing the high spate of corporate failures and collapses, the issue of corporate governance practice has generated a lot of concern to governance. This research work was undertaken to examine critically the practice of corporate governance in the banking industry. In chapter one, the ba…Continue Reading »
» CHAPTER ONE1.1INTRODUCTION Concern about corporate governance has developed historically in response to major crises of confidence, fraud and market failure and with it development of advances in our thinking about the socio economic role and contribution of corporate entities (Nerd berg 2007). In …Continue Reading »
» ABSTRACTThe aim of this research work is to study the principles involved in controlling of customers account by the Commercial Banks operating within the country. It also high lights the different methods of operating various customers account that are being operated by the Commercial Banks.Control…Continue Reading »
» Abstract The research examined the Impact of CorelDraw and Photoshop on Newspaper and Magazine Page planning and Design using Ovation Magazine, the Punch Newspaper and the Guardian Newspaper. It was revealed that the advent and use of CorelDraw and Photoshop is a plus in page planning, design, colou…Continue Reading »
» ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In a high – inflationary and distorted economy like Nigeria with high uncertainties, the conventional historical …Continue Reading »
» ABSTRACT The purpose of occupational pension scheme is to provide employees regular and stable income after their retirement from service. It is an arrangement an employer or a group of employers use(s) to provide pension (and sometimes other) benefits for their employees when they leave or retire. …Continue Reading »
» ABSTRACT The noble profession of accounting has been under pressure due to rising public expectation (Adesina, 2003). This is a result of a series of financial failures and the distress especially in the banking sector in Nigeria. Bank managers were sacked because they acted in a manner detrimental …Continue Reading »
» ABSTRACT Accounting and auditing are critical components of any economic enterprise as they play an important role in contributing to the effectiveness and efficient functioning of business operations, the capital markets, and the economy by adding credibility to financial statements (Lee, Azham and…Continue Reading »
» ABSTRACT A payroll is a company’s list of its employees, but the term is commonly used to refer to: the total amount of money that a company pays to its employees, a company’s records of its employees’ salaries and wages, bonuses, and withheld taxes(http//:wekipedia.org). Payroll in the…Continue Reading »
» ABSTRACT Nigeria is richly blessed with oil and gas among other mineral resources, but the over dependence on oil revenue for the economic development of the country has left much to be deserved. According to Ariyo (1997) Nigeria’s over dependence on oil revenue to the total neglect of other rev…Continue Reading »
» ABSTRACT The study has been carried out with the intention to ascertain the effectiveness of various micro prudential determinants of capital adequacy ratio in leading its behaviour and their relational impacting power on its measure for deposit money banks. This research study has employed panel da…Continue Reading »
» ABSTRACT This paper empirically investigates the impact of exchange rate on the Nigeria External sector (the balance of payments position) using the Ordinary Least Square (OLS) method of estimation for data covering the period between 1970 and 2008. We found that exchange rate has a significant impa…Continue Reading »
» ABSTRACT Foreign Direct Investment (FDI) is an international flow of capital that provides a parent company or multinational organization with control over foreign subsidiaries. Basically, foreign capital flows refer to movement of financial resources from one country to another, thereby enhancin…Continue Reading »
» ABSTRACT The use of teaching materials and resources in teaching and learning play very important roles in education all over the world. According to Tamakloe, Amedahe and Atta (2005, p.60) a teaching material is “a material which a teacher uses to facilitate the learning, understanding and acquis…Continue Reading »
» ABSTRACT Economic growth refers to increase in a country’s potential GDP, although this differs depending on how national product has been measured. Economic growth must be sustained for a developing economy to break the circle of poverty. Countries usually pursue fiscal policy to achieve accelera…Continue Reading »
» ABSTRACT The need for Environmental Accounting has become the concern and focus of nation ‘sand responsible corporate managements. It became one of the foremost issues on the agenda of nations and businesses earlier in the 1990s and the reasons for these were varied emanating from both within and …Continue Reading »
