In a company with a group structure, financial information is presented in two folds; via the consolidated and separate financial statements. The availability of the same class of information in two different statements carrying two differing figures may be confusing. Therefore, the investors and other financial information users having the two dif... Continue Reading
The factors which lead to the failures of Small and Medium Scale Enterprises could be tied to their decision making process, hence their leadership. This study set out to analyze the effect of leadership styles on the performance of SMEs in Kaduna State. The study is based on a survey research design through which data were gathered using structure... Continue Reading
This study empirically examines theEffects of Treasury Single Account (TSA) implementation announcement of the 9th August 2015 on share prices of Deposit Money Banks (DMBs) in Nigeria. Employing the standard event study methodology on a sample of thirteen out of the sixteen listed DMBs in the Nigerian Stock Exchange that traded on the 9th August 20... Continue Reading
Women are believed to be economically active yet, they comprise of the majority of the world‟s poor. Women have not only been disadvantaged in access to material resources like credit, property and money, but they have also been excluded from social resources like education and knowledge concerning some businesses. This study examined the eff... Continue Reading
The issue of local government financial autonomy, as undermined by the State Joint Local Government Account, is seen as greatest factor undermining that tier of government capacity to deliver services to the grass-root communities under its jurisdiction. The financial constraints and dependence on the State has provided groundfor the Local Governme... Continue Reading
This study is an empirical analysis of the determinants of corporate social responsibility disclosure in listed deposit money banks in Nigeria for the period of 2006-2016. The listed deposit money banks are fifteen (15) as at 31st December, 2016, out of which eleven (11) banks was selected as sampling of the study with the aid of filters. Specifica... Continue Reading
Nigeria‟s enormous land area under rice cultivation is not augmenting self-sufficiency which has prompted frequent importation of rice into the country. Niger state remains a major rice producer in the country; however, despite being a major rice hub, small holder rice farmers are faced with several setbacks impeding their performance among w... Continue Reading
The business environment is turbulent and laced with uncertainty which is continuously changing and is full of opportunities and challenges. However, studies that assess economic, socio-cultural and technology environment on performance of SMEs in Oyo State are insufficient. As a result, this study investigated the effect of external business envir... Continue Reading
The importance of gender mainstreaming as well as the central role of the female gender in the development of every society informed the adoption of the Nigerian National Gender Policy in 2006. The policy identifies patriarchal dominance in the Nigerian political, cultural and socioeconomic spheres which hinders development and calls for the transf... Continue Reading
Colleges of Education and other tertiary institutions like Universities assume the role of training and producing teachers to teach in junior secondary schools and primary schools in Nigeria. The success or failure of any college of education depends very much on the ability of the institution to train and develop its staff into a productive, compe... Continue Reading
The study examined the effect of firm characteristics on compliance with International Financial Reporting Standard 7 by listed manufacturing firms in Nigeria. The main problem addressed by the study is variable inclusion gap, where Liquidity is introduced as an explanatory variable in explaining compliance with financial instruments disclosure re... Continue Reading
Over the years cost related to fringe benefits as reflected in the overhead parts of recurrent expenditure continued to rise. This was said to have manifested due to excessive misuse of fringe benefits such as accommodation and its maintenance, motor vehicle fuelling and maintenance, public utilities and medical trips among other things. This has l... Continue Reading
The rate of return earned by a Pharmaceutical firm is affected by numerous factors. Thesefactors include elements internal to each Pharmaceutical firm and several importantexternal forces shaping profitability. While the internal forces can be easily manipulated and controlled by firm‘s management. It was on this note that this study examined... Continue Reading
Accounting manipulations in the banking industry has brought about the debate on the need for better accounting standards that are internationally comparable and can ensure transparency in financial reporting so as to reflect the true picture of the performances of banks and thus reform global economies. This study examines the effect of mandatory... Continue Reading
Small and medium enterprises are considered to represent the driving forces of sustainable local economic development throughout the world. However, in the Federal Capital Territory (FCT), and Nigeria as a whole, SMEs performance has been below expectation. Entrepreneurial Orientation (EO) is regarded as a very important predictor of firm performan... Continue Reading