Accounting Research Papers/Topics

THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON WORKING CAPITAL MANAGEMENT OF LISTED CONGLOMERATE COMPANIES IN NIGERIA

ABSTRACTEffective corporate governance practices in an organization guaranteed that its resources are managed in a manner that will lead to a better performance. The management of working capital is such a resource that effective corporate governance has an effect since when a business does not manage its liquidity well; it will have cash shortages and as a result experience problems paying its obligations when they fall due. Towards this end, the research pursued to examines the impact of Co...

Financial Performance and Executive Compensation of Listed Firms in the Nigerian Banking and Construction Industries

ABSTRACT The study examines the impact of financial performance on the executive compensation of listed firms in the Nigerian banking and construction industries using ex-post facto research design.10 years data were extracted from the annual reports and accounts of 8 banks and 7 construction firms. The data collected were analysed using descriptive statistics and regression analysis. The study found no significant link between financial performance and executive compensation of banks...

Effect of Accountability and Transparency on Public Expenditure Management and Internally Generated Revenue in Adamawa State Local Governments

ABSTRACTThis study examines the effect of accountability and transparency on public expenditure management and internally generated revenue in Adamawa State Local Governments. The Population of this study is the entire twenty one (21) local governments councils in Adamawa state, out of which a sample of 14 local governments were drawn using stratified random sampling technique. The study used both primary and secondary data. Panel regression techniques and Structural Equation Model (SEM) a...

Corporate Governance and Dividend Policy of Listed Nigerian Deposit Money Banks

Abstract xCompanies Board of directors have been largely criticized for the decline in shareholders’ wealth and corporate failure all over the world, they have been in the spotlight for the fraud cases that had resulted in the failure of major corporations, such as Enron and WorldCom. This study examines the effect of corporate governance on the dividend policy of listed Nigerian deposit money banks. The study utilized documentary data collected from annual reports and accounts of the ...

Corporate Board Attributes and Capital Structure of Listed Food Products Companies in Nigeria

ABSTRACTThis study examines the impact of corporate board attributes on capital structure of listed food products companies in Nigeria. The study utilized documentary data collected from factbook as well as annual reports and accounts of the sampled companies for the period 2002 to 2013. Panel data methodology was employed for the analysis of the data, therefore ordinary least square (OLS) and fixed effect techniques were applied to estimate the model developed. The panel data help to expl...

Board Characteristics and Corporate Social Responsibility Disclosure of Listed Food Products Firms in Nigeria

Abstract  This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure of listed food product firms in Nigeria over the period 2005-2014. A Sample of six firms out of eleven food product firms listed on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzed by means of descriptive statistics,...

Effect of Monetary Policy on Stock Market Liquidity in Nigeria

ABSTRACT This study explores the effect of monetary policy on stock market liquidity in Nigeria.The objective of the study is to find out how monetary policy affects stock market liquidity in the Nigerian economy either positively and negatively. Data for this study were collected through primary and secondary data gathering sources. Data was analysedusing responses received using questionnaire which was designed in a yes or no format.iChi-square iwas iused ito imeasure ithe idiscrepancies ie...

THE IMPACT OF ACCOUNTING INFORMATION ON BANK LENDING DECISIONS. A CASE STUDY OF UBA Plc

ABSTRACT This research work seeks to unravel al the ambiguities and uncertainties  on the extent to  which  banks  rely on the accounting information submitted by their customers before granting  them credit, The commercial objective  of banks  is to maximize profit, tough other social and economic functions tend to deflect banks from profits maximization and their primary objective. Banks  are acknowledge agents of  social , economic  and political  development. As agents of deve...

The Effect of IFRS Adoption on the Quality of Financial Reporting of Companies listed in NSE

This study examined the effect of IFRS Adoption on the Quality of Financial Reporting of companies listed in NSE. The objectives of this study are to determine whether there is a significant effect of IFRS adoption on the quality of financial reporting of companies listed in NSE, to appraise the challenges faces by companies in the adoption of IFRS in Nigeria. Stratified random sampling was employed in the study whereby data were collected from 55 randomly selected companies covering the majo...

Impact of International Reporting Standard on Small and Medium Scale Enterprises in Nigeria

ABSTRACT  Despite the contributions of Small and Medium Scale Enterprise, it has been facing challenges of  diverse kind, which renders its benefits as though it is ineffective. One of the striking ways that was  developed in seeing that SMEs rise to meet up with future relevance is the introduction of IFRS for  SMEs. This was to give a global and universal direction to all SMEs and help the weaker businesses  succeed. Since it is to be adopted, the impact of its adoption to SMEs is to b...

The Usefulness of Financial Statement as A Guide to Investment Decision Making (A Case Study of Eternity Ltd, Sapele)

ABSTRACT           It is a fact that the useful ness of financial statement cannot be over emphasized, thus, this study was under taking to highlighting the users and analysis the problem associated with the usefulness of financial statement. For these objectives to be achieved, we undertook a marketing company called “Eternit Ltd Sapele” we also held an oral interview with some selected staff of the company. Our findings reveal that the major problem facing company knows what ...

The Use of Internal Control System in The Civil Service (A Case Study of Ministry of Finances, Asaba Delta State

ABSTRACT Project work being part of the requirement for the successful completion of the course is a commendable and much value integral part of the structure syllables. This have given me the opportunity to level into area of interest which internal control is applicable to civil services financial, and store controls this project work into the internal control system and with particular reference to ministry of finance, Asaba Delta State the sample was made up respondents elected from three...

The Use of Financial Information in Appraising the Performance of Business Organizations (A Case Study of Guinness Nig Plc)

ABSTRACT The financial statement prepared by the companies is one of the most important sources of information available to stakeholders for analyzing the strengths and weakness of  prospective firms to be invested in. against this background, this research study sought to examine “The use of financial statement in appraising the performance of business organizations. Research questions was raised to identify the problems and 40 questionnaires were distributed to the company (Guinness Nig....

The Significant of Auditing in Enhancement of Accountability in An Organization (A Case Study of Seven-Up Bottling Company Benin Depot)

ABSTRACT  This project work is initiated to evaluate the significant of auditing in enhancement of accountability in an organization. A case study of seven-up bottling company Benin Depot. Its purpose is to determine how auditing enhances accountability in an organization. The study shows possible ways, the auditor have assisted in checking, preventing fraudulent activities in an organization.  Hypothesis were presented and were tested also responses from respondents from questionnaires ret...

The Role of Nigeria Deposit Insurance Corporation (NdIC) In Managing Financial Distress

ABSTRACT This study was essentially conceived to evaluate the role of the Nigeria Deposit Insurance Corporation in managing financial distress. The study made use of brilliant writers, professionals and they constituted the literature reviews of the study the population of the study was comprised of the bank staff and bank customers of first bank of Nigeria plc, Enugu and the NDIC officials in Enugu. The sample size was determined with the Yaro Yamani formula. Primary and secondary sources of...


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