Download Tag: FINANCIAL PERFORMANCE

ABSTRACT This study assessed the influence of Intellectual Capital on Firm’s Financial Performance with a focus on selected quoted service firms in Nigeria. This study adopted cross-sectional analysis of all the firms quoted on the Nigerian Stock Exchange as at 31st December 2014, for a period of fifteen years (2000-2014). This allows for comparison of the performance of intellectual capital indices among the firms considered in this study. Ten sectors ...

ABSTRACT In recent times a new high technology, information, and innovation based environment has gradually  taken  the  centre  stage  in  the  global  economy.  Under  the  new  dispensation, knowledge, ability, skills, experience and attitude of workers, assume  greater significance even  as  organizations  use  intellectual  capital  as  a  critical  resource  to  enhance  their performances.   Consequent upon this, service firms as well as manufacturing organisations use intellectual  capital with their physical assets to ...

Abstract This study was on effect of CAMELS rating on the financial performance of sustainable important bank. Two objectives were raised which included: To ascertain the effect of CAMELS financial indicators on profitability of SIBs in Nigeria and to find out whether SIBs are playing leading role in financial performance and soundness in the bank. A total of 77 responses were received and validated from the enrolled participants where all ...

Abstract This study was on impact of sustainability reporting on financial performance of selected quoted companies in Nigeria. Three objectives were raised which included To investigate the impact of expenditure on economic activities on the financial performance of selected quoted companies in Nigeria, to assess the impact of expenditure on social activities on the financial performance of selected quoted companies in Nigeria and to evaluate the impact of expenditure on ...

Abstract This study was on the effect of CEO duality on financial performance of Listed oil and gas companies in Nigeria. Two objectives were raised which included; To determine whether Chief Executive Officer (CEO) duality has any effect on listed oil and gas company’s financial performance and to determine the relationship between firm board size and increased performance in listed oil and gas companies in Nigeria. A total of 77 ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Corporate strategy is part of managerial economics that described the scope and direction of an organization over a long period of time. Corporate strategy is the process of the overall scope and direction of a corporation and the way in which its various business operations work to achieve their goals. This project is concerned about the responsibility among different participants in ...

ABSTRACT This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the financial performance of listed deposit bank in Nigeria. The study used secondary data obtained from the bank’s annual reports for the period of 11years (2005 to ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Insurance industry has been recognized globally as a driver of economic growth and development. The industry provides financial security to policy holders, through the pooling and investment of premiums out of which those who suffer unexpected losses are indemnified (Unachukwu, Afolabi, Alabi, 2015). Today, the insurance industry is characterized by globalization, standardization, fast technological changes and large scale advantages. These changes have ...

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY Banks play an important role in financial system and the economy of a country. Banks among other financial institution are organizations which through its activities (Such as accepting or accepting and handling of deposit of its customer, making available loans to individuals and organizations based on request among others) contributes to a nation’s economic growth in particular and national development at large. ...

CHAPTER ONE INTRODUCTION This research examines the CBN code of corporate governance on financial performance of Listed Banks in Nigeria. The study employed the non-surveyed research design, to quantify the level of compliance with code, compliance index, correlation matrix and simple regression method of data analysis was used to access the effect of compliance with CBN code on financial performance of banks in Nigeria. It was discovered that Compliance with ...

Abstract  The study examined the impact of corporate social responsibility on the financial performance of Quoted Conglomerates in Nigeria. The research design adopted by the study is correlational and the population constitutes of the eight (8) conglomerate companies quoted on the Nigeria Stock Exchange as at 31st December 2011. Due to the data availability of the companies and the fact that they are few in number, the study uses census ...

ABSTRACT Mergers in the corporate world are achieving increasing importance and attention, especially with the advent of intense globalization. This is evident from the magnitude and growth of deal values and resultant mega-mergers transacted in recent time. This research work attempts to assess the implication of merger and acquisition of commercial banks in Nigeria on their profitability and other associated measures of performance. The research analysis used published audited account ...

ABSTRACT In this research work titled “Evaluation of financial performance measures as determinants of dividend policies in Nigeria Banking industry”. The researcher examined the relationship between earning per share and dividend per share of selected Nigerian banks. Evaluates the relationship between firm size and dividend per share of Nigerian banks. Examined the relationship between return on asset and dividend per share of Nigerian banks. Evaluated the relationship between net assets ...

ABSTRACT In this research work titled “The relationship between marginal cost and financial performance of brewery firms in Nigeria. The researcher evaluated the relationship between raw material cost and Return on Investment of Brewery firms in Nigeria. Examined the relationship between direct Overhead Cost and the Return on Investment of Brewery firms in Nigeria. identified the correlation between Direct Labour Cost and the Return on Investment of Brewery firms in ...

ABSTRACT In this research work titled “Effect of working capital management on financial performance of manufacturing firms focusing on Nigeria beer sector” the researcher examined the relationship between stock turnover and return on equity. Examined the relationship between current ratio and return on equity. The researcher also ascertained the extent of association between debt collection period and return on equity. The researcher made use of only secondary data from six years annual ...

Abstract With an upsurge in financial accounting fraud in the global economy, forensic accounting has become an emerging topic of great importance for academic, research and industries. The objective of the study is to examine forensic accounting and financial fraud in Nigeria. Specifically, the study examined if there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in financial fraud control, financial reporting and internal control quality Fraud ...

Abstract This study would help members of the public to appreciate what corporate social responsibility accounting means and what effect they have on the financial performance of business organization in Nigeria. The study would also be of benefit to the Oil and Gas companies as it will remind them on the basis for the implementation of social responsibilities.The study content consists of corporate social responsibility accounting and its dimensions, financial ...

CHAPTER ONE 1.0      INTRODUCTION 1.1   GENERAL DESCRIPTION OF STUDY The term management accounting came into use when accountants added to their existing function, it is not new though the interest shown in it is of relatively recent origin. Management accountants particular task is to provide information to his colleagues relating to the economics aspect of the operation of an enterprise, which he will take from the field of accounting such techniques as ...

ABSTRACT This study explains the various accounting ratios that can be used in interpreting financial statements of businesses to determine the financial position of the firm as well as aid investors to make informed decisions. Questionnaires were distributed to 25 management and non-management Sta of MTN Uyo Oice. Both primary and secondary sources of data was used for the study.The data Collected via the primary data sources were analyzed using ...

CHAPTER ONE INTRODUCTION 1.1 Background to the Study The financial sector of the economy plays a huge role in the economic development of a nation and this cannot be overstressed. It is the channel through which idle funds are made available to the productive sector, thereby facilitating the use of surpluses in the economy to generate employment and promote economic welfare (Aurangzeb, 2012).  The financial sector provides strong confidence for ...