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ABSTRACT This study examined the effect of Intellectual Capital(IC) on corporate valuation of quoted firms in Nigeria. This work adopted the Ex post-facto research design using the Panel Data. The study covered a period of ten years (2004-2013). Sample size of Twenty One(21) firms. Purposive Sampling Method select three firms from each of the seven sectors studied. Data were sourced from firms' annual financial statements and Nigerian Stock Exchange using ...

ABSTRACT The objective of this study is to ascertain the effect of audit market concentration and auditor‘s attributes on audit quality in the Nigerian manufacturing sector. Specificallyit aimed at finding out the impacton relative audit market concentration (RAMC), absolute audit market concentration (AAMC), auditors‘ independence (AUIND), auditors‘ tenure (AUTEN) and audit risk (AUDRISK) on audit quality (AQ) in the Nigerian manufacturing sector. The study employed anex post factoresearch design because ...

ABSTRACT This study examined the relationship between the disposition and momentum effect on equity shares in Nigeria based on the prospect theory and mental accounting. Specifically, this study was designed to assess the extent to which rising stock prices increase the sales and purchases of shares, as well as determining whether accounting information interaction with disposition effect has any relationship with the sale and purchase of stocks. To attain these ...

CHAPTER ONE INTRODUCTION 1.1              Background of the Study The central issue widely discussed in government accounting and finance, and by governments generally, is having access to the required resources needed to finance government programmes and service delivery. Most importantly, there are concerns on how to mobilize and manage financial resources, how to create systems for efficient, accountable and transparent financial transactions and the match between government revenues and expenditures (Aruwa, ...

ABSTRACT Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because investment decision makers rely on information obtained from financial statements to predict future rate of return.  Without the financial statement, there will be a problem of how to determine the profit of a company, and evaluation  of performance  of a company.  The general objective  is to  ascertain  ...

ABSTRACT This research work was designed to determine the role of small and  medium  enterprise  in  the  development  of  Nigeria  economy. Some selected enterprises were used as a case study and questionnaires were administered in order to extract information on this project.  The objectives of the study includes to identify the roles of small and medium enterprises in the development of the Nigeria economy and to evaluate the problems the ...

ABSTRACT This  research  project  raises  some  fundamental  issues  in health care financing strategies variously tried by the government and  have  all  failed  to  achieve  the  desired  objectives.    Against which  the  National  Health  Insurance  Scheme  become  an alternative to healthcare financing mechanism. Some of the issues discussed in this project include: 1.      How is healthcare financed 2.      What is National Health Insurance Scheme 3.      Objective of the Scheme 4.      Concept and ...

ABSTRACT This study sought to obtain the determinant of taxpayers’ attitude in the South-eastern part of Nigeria. It was premised on the belief that the taxpayers’ level of education, level of income, family pressure, and religious beliefs could be responsible for the various attitudes they show towards tax payment which include: Complete tax evasion attitude, Partial tax evasion attitude, and Compliance attitude. The study covered 334 taxpayers from four work ...

ABSTRACT This study aims to find out the need for revenue control in hotel industry. It also examines the impact of good accounting records in the growth and survival of hotel industry as business. The need for this study arose due to the claim that the hotel industry is one of the biggest industry as well as important employer of labour in Nigeria. It is also meant to emphasize generally ...

ABSTRACT This study; An Evaluation of Credit Management and its Effects on Banks’ profitability; A comparative study of First Bank PLC and Fidelity Bank PLC is concerned with examining the process of credit  management  in the  banks and  the  effect  of non performing loan on the performance of Nigeria Banks. The results show that the impact of loan loss reserve has a negative impact on profit. This implies that higher ...

ABSTRACT This study appraised the corporate social responsibility of multinational oil companies (MNOCs) to social economic problems in Niger Delta Nigeria with the following specific objectives sought to: (i) determine the extent to which MNOCs provide jobs opportunity for graduates from oil host communities, (ii) ascertain the extent to which oil MNOCs provide job opportunities for unskilled workers in oil host communities, (iii) ascertain the extent MNOCs empower household through ...

ABSTRACT The main objective of this study therefore is to examine the impact of participation in budgeting on work motivation in Nigerian organizations. To achieve this, staff of  Nigerian  Breweries  plc,  Guinness  plc  and  UNN  were  selected  to  provide primary   data   required.   Primary   data   was   collected   through   the   use   of questionnaires and oral interview. The researcher also used secondary data which was obtained from various documents and publications, textbooks, internet ...

ABSTRACT In any flourishing business today, pricing has been their key function.  This is so because the rate with which modern business is growing coupled with the worldwide inflationary trends, more dimensions will be added to the problem of pricing.  In any market economy where goods and services are traded, pricing is very crucial as the prime mover of trade, for instance, pricing ration out scarce good.  This is a ...

ABSTRACT This research project concerned a study of the financial record keeping  of  religious  organizations:  A  Case  Study  of  Catholic Churches in Enugu Diocese. A sample of sixty-three parishes was made from the diocese. Investigations were carried on their financial control used both internally and externally, the accounting system and financial decisions/reporting adopted. This showed whether there was an efficient and effective financial record keeping in the church. Since rth ...

ABSTRACT The globalizations of economies, technological advancements, complexity of business and allegations of fraudulent  financial reporting have sharpened the ever-increasing attention to internal control in organizations. These developments have thus led to a continuous reflection of internal control and its importance in the development of firms. It  is therefore against this background that this study’s main objective is to examine the effect of internal control system on management  of  organisational  ...

ABSTRACT The study empirically examined the impact of capital market on industrial development of  Nigeria  using  a time  series  data  covering  a period  of 16years  (2000-2015).  The industrial sector was proxied by Real gross domestic product of  the industrial sector, industrial loan and average capacity utilization rate of the manufacturing sector. Capital market variables considered include annual market capitalization of the industrial sector and value of traded securities of the ...

ABSTRACT Accounting system including the system of auditing in the public sector of the Federation was patterned to the system obtainable from the British system due to colonial influence before Nigeria’s independence in October 1960. As a result of this, there is no significant difference between the civil service operational systems in Nigeria from the system run by the British Government. In view of the above historical evolution, ministries and ...

ABSTRACT The increased complexity of the society and high level of competition in the business world has made it imperative for business organization to do serious planning and control in order to survive volatile business climate. This research work studied budgeting as a tool  for  planning  and  control in  a  manufacturing  firm with  particular  emphasis  on Nigerian Bottling Company PLC, Enugu. The main objective of this study was to x-ray ...

ABSTRACT This study looked at the impact of dispersed manufacturing system on performance of Nigerian firms. The need to reduce cost of production has made organizations to adapt to the many challenges the manufacturing industry faces today. Such challenges for industrial  companies  include:  innovation,  speed,  and   flexibility,  possibilities  of information  technology  and data-communication,  the  globalization  of markets, and the   ongoing   specialization   of   firms.   Another   phenomenon   is   the   increasing participation  of ...

ABSTRACT This study was carried out by the researcher on accounting system, behavioural content of management accounting system and its concern in planning and control. It also looked at the impact of natural and corporate culture in individual and organizational behaviour in achieving set goals. The  purpose  of  the  study  was  to  find  out  the  behavioural implication of budgeting in some companies, investigate how accounting aid management, in motivating employees ...