» ABSTRACT This study seeks to establish the relationship between Ethical Thoughts in Accounting and Accounting Practice, the objective is to specifically determine the extent to which principles in ethical standards such asIntegrity, Independence, Confidentiality, Professional Competence as well as…Continue Reading »
» Abstract This paper examines the ownership from Sharīʿah perspective to ascertain the conformity of beneficial ownership as applied in the Islamic finance industry to the concept of ownership in Sharīʿah. It also studies several Sharīʿah concepts and contractsthat share the attribute of bene…Continue Reading »
» ABSTRACT This study examines some components of Corporate Governance with huge potentials for narrowing expectation gap. The study adopted a descriptive and survey research design and data was obtained through interview and questionnaire administered to a purposive sample size of 130 respondent…Continue Reading »
» bstract Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit money banks’ share performance on the Nigerian stock market between 2005 and 2014. This was with a vi…Continue Reading »
» Abstract This study examined the factors influencing trade credits allowed by small and medium sized enterprises (SMEs) in Nigeria. The study employed secondary data collected on trade credits and firm specific factors from the audited annual reports and accounts of 34 non financial quoted firms and…Continue Reading »
» Abstract Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually maintained by the Central Bank …Continue Reading »
» 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 …Continue Reading »
» abstract The article examined the influence of profitability performance on dividend payout of insurance firms in Nigeria for duration of five years 2010 – 2014 using multiple regression. The study used dividend payout as a dependent variable which is measured in form of ratio to the earning per s…Continue Reading »
» Abstract Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden of tax within the statutorily required limit, some of the arrangements include altering the information c…Continue Reading »
» BSTRACT The 2009 crisis in the Nigerian banking system prompted a more robust and rigorous regulatory regime, with particular attention on enhancing the quality of banks and establishing financial stability. To this end, the regulator of banks in Nigeria implemented policies and pronouncements in li…Continue Reading »
» Abstract Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the various ways of enhancing internal revenue generation in Adamawa state. The research methodology entailed the use of survey research design and purposive sampling method to select responden…Continue Reading »
» ABSTRACT External auditors occupy a unique position in the business community when they perform anaudit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandal…Continue Reading »
» ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North Central geo political zone of Nigeria. This study investigated level of awareness, challenges and adoption of IFRS for Small and Medium Enterprises…Continue Reading »
» ABSTRACT This study was to examine and find out the role of auditing on management’s control success with a particular reference to the Department of Audit, Ministry of Finance, Uyo, Akwa Ibom State. To achieve this objective, four research questions and three research hypotheses were formulat…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1Background of the study An efficient financial system is essential for building a sustained economic growth and an open vibrant economic system. Countries with well developed financial institutions tend to grow faster; especially the size of the banking system and the …Continue Reading »
» 1.1 BACKGROUND OF STUDY In recent times the practice and the growth of entrepreneurship has increased overtime in Nigeria; the practice is not only found on the street but also in most of tertiary institutions in Nigeria. Entrepreneurial activity is usually seen as a kind of social process that is e…Continue Reading »
» CHAPTER ONE 1.0 INTRODUCTION This project work is undertaken with a view to evaluate the modus operandi of the accounting system operating in Enugu state ministries with special reference to the ministry of finance. To this end, this chapter set out the background to the study, defines some key…Continue Reading »
» Abstract This research work “The Central Bank of Nigeria as a Catalyst to National Economic Policy and Development” was an empirical study carried out to know the impact of the natural economic policy of the CBN on the economic development in Nigeria. The study was a descriptive research and …Continue Reading »
» Abstract An expansive wisdom is bought by experience learning teaching more in one year then experience in twenty. Rogar Ascharm. Furthermore, it is impossible for a man to learn. On this note I state that a great number of people go suddenly and with force into business without having a sound knowl…Continue Reading »
» Abstract The theoretical frame work for this study was provided by the review of literatures was also prepared to enable the researcher collect enough data in regards to the study. Information was sought through primary sources such as questionnaires were used in data collection. The findings of the…Continue Reading »
» ABSTRACT This project is aimed at the effect of communication on organizational performance, communication subsist and impact upon everything that is, an event or occurrence worth nothing. It is this pervasiveness of communication that has, with the development of man, animal and the e…Continue Reading »
» CHAPTER ONE INTRODUCTION 4.1 BACKGROUND OF STUDY The subject, financial accountability is vital to any organization, be it profit oriented or non profit oriented. Lack of financial accountability result to embezzlement, fraud and misplacement of funds. The regular nature of…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 General introduction and background of the study The management of an organization’s capital relates to the finance and investment of non human resources, that is, physical and monetary assets, for the purpose of maximum benefit in terms of profi…Continue Reading »
» ABSTRACT The Nigeria tax system had its share in terms of being adequately mobilized for an increased revenue and fiscal actions. The State tax revenue is no exemption or Exception to the fact that the revenue generating ability is grossly inadequate to meet up its gover…Continue Reading »
» ABSTRACT Planning and control have become part and percel of our daily ;lives. We may no like it and we may even recent to when it is imposed but we have come to realize that is an essential factor in nation, business and private live. This project “financial planning and con…Continue Reading »
