» BUDGETINGA KEY TO PLANNING, CONTROLLING AND DECISION MAKING CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Over the years the budgeting system has been a traditional way of managing and controlling comp…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background to the study The entire world today is confronted with a plethora of challenges emanating from conflicts that pose direct threat to international and national peace, security, and development. Doubtless, despite their local origin, t…Continue Reading »
» CHAPTER ONE 1.1 BACKGROUND OF THE STUDY In 1976, a uniform system of local government reforms of 1976, the primary motive is to take development direct from the center to the people at the rural area through the local government. Hence the same reforms (1976:1) describes loca…Continue Reading »
» HAPTER ONE 1.1 INTRODUCTION “For which of you desiring to build a tower does not first sit and account the cost whether he has enough to complete it” (Lk. 14:28). Every rational economic unit has some objectives to att…Continue Reading »
» A BSTRACT The research study conducted on this topic “Division of labour and specialization, a tool of industrial growth and development” was extensively done to include all the works and of it that could be sued to achieve industrial growth and development in any industry. Indeed, for a fi…Continue Reading »
» CHAPTER ONE INTRODUCTION HISTORY OVERVIEW: The use of budget in government long preceded its application in business or the business sector. In the stable economic environment of the period before world war, few large companies in U.S.A and U.K used budgets. The result of the use of budget conflicte…Continue Reading »
» ABSTRACT In all business enterprise effective implementation of organizational policies and procedure is very important and can never be over emphasized and to achieve this goal, target and objective is beckoned the design of managers who do not sit there as a ceremonial heads rather they …Continue Reading »
» THE EFFECT OF BVN IN DELIVERING BANK IN NIGERIA (2005 2015) CHAPTER ONE INTRODUCTION 1.1 Background of the study In banking, security is paramount to protect depositors’ funds. It is in the light of this that the Central Bank of Nigeria (CBN), through the Bankers’ Committee, Deposit Mone…Continue Reading »
» HAPTER ONEINTRODUCTION 1.1 BACKGROUND OF THE STUDYThe system of tax collection and administration in Akwa Ibom State has been carryout towards the socio economic objective of the state. Tax could be defined as the public sector in order to accomplish some of the nation economic and goal. The prima…Continue Reading »
» ABSTRACT The study sought to determine the effects of consistent increase in factor prices on entrepreneurship development in Lagos and Ogun states. Random sampling technique was adopted to administer 751 Likert scale questionnaires titled “Inflationary effect and Entrepreneurship Development (IED…Continue Reading »
» Abstract This study is aimed at examining the impact of Corporate Governance on the performance of banks in Nigeria, attention was given to Zenith Bank as case study.The board composition and CEO duality has been identified as one of the problems that have significant effect on the bank’s perf…Continue Reading »
» ABSTRACT This paper examinesthe perception of financial statement userson the effect of the provision of non auditing servicesby an auditor to his audit client on audit quality. A survey research design was deemed appropriate for the study. 400 respondents were sampled, however only 350 usable res…Continue Reading »
» Abstract Over the years the traditional budgeting system (incremental budgeting) has attracted criticisms and there are growing dissatisfactions because of its limitations. The paper examines beyond budgeting practice in Nigerian public sector and the possibility of its introduction. The survey was …Continue Reading »
» ABSTRACT The broad objective of this contribution is to investigate which firm specific characteristics impact on effective tax rates. In addition, the study provides an insight into how corporate governance helps to moderate the conflict of interest between resource owners and management in the are…Continue Reading »
» Abstract This study examined the factors influencing auditor independence in Nigeria using qualitative approach. Primary data were employed for the study. A total of 350 copies of questionnaire were personally administered to Chief Accountants/Preparers of Financial Statement, Financial Analysts and…Continue Reading »
» ABSTRACT Recent reports have traced bank failures across the country to rising “toxic assets” in commercial banks’ loan portfolio. Poor credit appraisal techniques that have seen credit exposures turn bad, no doubt, largely accounts for this rising level of non performing loans. This deve…Continue Reading »
» Abstract This study assessed the impact of ownership structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on pre determined criteria. The …Continue Reading »
» ABSTRACT Exchange rate volatility is an economic factor to investors in determining the direction of their investment therefore this research examines exchange rate volatility and foreign direct investment in some selected sub Saharan African countries (SSA). In particular the countries selected are…Continue Reading »
» Abstract This study assessed the impact of board structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on the criteria that the company mus…Continue Reading »
» ABSTRACT There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. Thi…Continue Reading »
» Abstract. The paper examines the value relevance of IFRS reconciliation adjustments made by listed Nigerian deposit money banks (DMBs) following the mandatory adoption of IFRS as the national accounting standards effective 1, January 2012. Using the IFRS reconciliation adjustments disclosed in the…Continue Reading »
» Abstract This paper examines sustainability reporting and quality of corporate disclosure in the Nigeria banking sector. This paper addresses the research question by using the big four audit firms (KPMG, PWC, Ernst & Young, Akintola Williams Deloitte) as the respondents for the study to test the re…Continue Reading »
» Abstract This research investigates whether firms’ financial value (FFV) enhances web based environmental disclosure (WED). This study is very fundamental because it presents some of the first empirically tested evidence of the effects of FFV on WED employing all the firms on the Nigeria Stock Exc…Continue Reading »
» Abstract The objective of this paper is to evaluate the performance of Nigerian Stock Exchange (NSE) sector indexes. Specifically, the paper estimates and compares the univariate statistics and correlation coefficients of the NSE all share index, banking index, consumer goods index, oil & gas index,…Continue Reading »
» Abstract Creation and sustenance of small and medium scale enterprises is a function of many factors which include funding. The effort to transform innovations into economic goods certainly would require reasonable level of funding which appears elusive due to global economic recession. Accessing cr…Continue Reading »
