the effect of firms characteristics on real earnings management in the listed industrial goods firms in nigeria
Earnings management has been a debatable topic to researchers, regulators, standard setters, and investors in the 21st century. It raised a great concern among the stakeholders because of some accounting practices that threaten the quality of corporate financial reporting and erode public confidence in the reported earnings. Managers have a tendenc... Continue Reading
determinants of financial performance of listed primary mortgage banks in nigeria
The bane of housing delivery and the development of a virile mortgage system in Nigeria has always been that of accessing land and low-cost finance. Primary Mortgage Banks (PMBs) were established to facilitate housing delivery in Nigeria through the institution of a private-sector arrangement to supplant the public sector which had proved ineffecti... Continue Reading
effect of firm-specific attributes on finance lease use in listed non-financial firms in nigeria
Leasing as a means of financing investments in tangible assets has made a significant contribution to capital formation in the Nigerian economy but the industry as a whole, seeks growth in conformity with the levels obtainable in developed economies. In spite of theoretical expositions on capital structure extensively acknowledging the nature and u... Continue Reading
effect of firm characteristics on social and environmental accounting disclosure in listed industrial goods firms in nigeria
The need for corporate entities to disclose their social and environmental activities in their annual reports is increasingly becoming a topical issue globally. This study examined the effect of corporate characteristics on social and environmental disclosure of listed industrial goods firms in Nigeria. Specifically, the study examined the extent t... Continue Reading
determinants of audit fees in listed food and beverages firms in nigeria
Corporate managements induce auditors through fees to alter the financial performance and position of their entities. These practices led to the studies on the determinants of audit fees in developed and developing economies. This study examined the determinants of audit fees of listed food and beverages firms in Nigeria. Correlational research des... Continue Reading
firm specific characteristics and dividend payout ratio of quoted conglomerates in nigeria
This study examines the effect of firm specific characteristics on dividend payout ratio of quoted conglomerates in Nigeria for a period of eight (8) years ranging from 2004-2011. The population of this study comprised the eight (8) conglomerate firms quoted on the Nigerian Stock Exchange as at 31 December, 2011. Correlational research design and e... Continue Reading
effective marketing in non-profit organisation
(A CASE STUDY OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (ICAN))
The purpose of this research is to examine the place of marketing in a non-profit Organization taking the Institute of Chartered Accountants of Nigeria as reference. Questionnaires were administered on Two Hundred and Forty respondents Comprising professional accountants, other academicians and students, and an attempt was made at reducing bias by ... Continue Reading
governance and challenges of development
(A CASE STUDY OF OLAMABORO LOCAL GOVERNMENT AREA, KOGI STATE)
Local Government is statutorily recognized as third tier of government in Nigeria to bring governance to the people at grassroots level and bring about the much desired development to rural communities. Despite the recognition of Local Government Council in the 1999 Constitution of the Federal Republic of Nigeria, development at the grassroots has ... Continue Reading
the ecowas and the management of integration in the west african sub-region : 1985 - 2005
The founding fathers of the ECOWAS were very fundamentally clear as to the primary objectives of the over 40-year old regional body, yet despite this mission clarity, and the ‘numerous efforts’ and strategies put in place, the ECOWAS is replete with several examples of failures or ‘mere near successes’ in the integration process. The lofty dreams o... Continue Reading
evaluation of the role of kaduna state environmental protection authority (kepa) in municipal solid waste management and control: a study of ungwan doma dumpsite in chikun local government area of kaduna state
Refuse dumpsites are found both within and in the outskirts of cities in Nigeria. Due to poor and ineffective management, the dumpsites turn to sources of health hazards to people living in the vicinity of such dumps. When waste disposal sites are in close proximity to residential structures, such environment is adversely affected as organisms that... Continue Reading
the structure amd problems of management of the ajaokuta steel company
The ASCL was established under the National Steel Council Decree No. 60 of 18th September 1979. Ajaokuta Steel Complex is the largest of the five steel plants established in Nigeria, It is an integrated steel plant designed to produce steel based on the traditional blast furnace. When the plant becomes operational the manpower required will amount... Continue Reading
an appraisal of the implementation of national youth development policy in selected local government area of yobe state from 2007-2014
This study examines the principles of the implementation of the National Youth Development Policy (NYDP) at the local government level in Yobe State.Youth Development Policy (YDP), either written or oral, whether in the traditional societyor in contemporary societies involves plan of administration as to how youth grow into better, active and smoot... Continue Reading
audit quality and earnings management of listed chemical and paints firms in nigeria
This study examines the relationship between audit quality and earnings management in the Nigerian chemical and paints sector over a period of seven years (2006-2012).The management of earnings was measured using Discretionary Accruals (a modified Jones model). Generalized Least squares technique was used to estimate the regression coefficients of ... Continue Reading
physical development policies and their implementation
It is important to note that there cannot be an academic setting without buildings. This fact was recognized and emphasized in the University Educational policy of the Third National Development Plan which recommended that physical projects in form of buildings should expand with the population increase of students and the staff members. Taking a c... Continue Reading
effect of audit firm attributes on earnings quality of listed consumer goods firms in nigeria
External auditors have been identified by researchers to have an immeasurable role in enhancing the earnings quality of companies. However an important audit attribute which is industry specialised auditor have not been considered in the non financial sector in Nigeria and available literatures in this area have not considered the consumer goods se... Continue Reading
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