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
This study is an empirical analysis of the determinants of Corporate Social Responsibility (CSR) of listed Deposit Money Banks (DMBs) in Nigeria for period of 2005-2013. The listed DMBs are seven-teen (17) as at 31st December, 2013, out of which a sample of twelve (12) banks was selected with the aid of filters. Specifically, the study seeks to ide... Continue Reading
Over the years, there has been tremendous increase in the corporate social responsibility (CSR) behavior of firms globally. However, the growing awareness seems to be occasioned by various degrees of commitment among firms. This study therefore, attempts to investigate the factors that determine the practice of CSR by listed conglomerates in Nigeri... Continue Reading
The performance of any business firm not only plays the role to improve the market value of that specific firm but also leads towards the growth of the whole sector which ultimately leads towards the overall prosperity of the economy. Assessing the determinants of the performance of organizations has gained importance in the corporate finance liter... Continue Reading
This study seeks to find out the factors that influence financial performance of listed foods and beverage companies in Nigeria. The dependent and independent variables of the study were searched out from literatures of previous works. ROA measured as EBIT to total assets, firm size as natural logarithm of total assets, leverage as total debt to to... Continue Reading
Entrepreneurial Marketing (EM) practices have been identified as one of the important key ingredients for superior performance and global competitiveness in Small and Medium Enterprises (SMEs). The success or failure of SMEs is said to rests in part on the nature and types of marketing practices they employ. This study investigated the effect of En... Continue Reading
Firm specific characteristics have been identified to have an immeasurable role in enhancing the financial performance of companies, but available literatures in this area are mixed and inconclusive. Owing to these mixed and inconclusive findings, the study therefore investigates the impact of firm specific characteristics on the financial performa... Continue Reading
Most service organization in Nigeria, in recent years are facing the challenges of labour turn over due to lack of job training of their employees. More so, most service organization keep downsizing their employees and recruiting new ones as a result of changes in their services and work processes driven by technological trends and competitive envi... Continue Reading
The observable weaknesses in corporate governance of companies and the cases of accounting and audit failures have heightened concern of investors about corporate reports. This has led to the need for the establishment of Audit Committees to ensure the credibility of financial statements. This study seeks to evaluate the impact of Audit Committees ... Continue Reading
Corporate social responsibility by business organizations is a key business success factor and a weapon to survive in the global competitive business environment. Prior CSR researches have forwarded inconclusive/ mixed results regarding the theoretical relationship between firm attributes, board characteristics and CSR, in addition to their weaknes... Continue Reading
The motivation for this study hinges on the lingering debate on capital structure and the accompanying contributory evidence bothering on how companies should deploy various factors in determining an optimal capital structure at a particular point in time. The study assess firm characteristics and capital structure of listed Chemical and Paints com... Continue Reading
A common phenomenon in the previous studies is that firm characteristics and corporate governance mechanisms were not combined in one study in Nigeria. This means that the contribution of either of the two in relationship to the effect of the other on financial performance of a firm is not investigated. Therefore, this study investigated the impact... Continue Reading
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
In Nigeria, myriad of pension reforms have been undertaken to improve retirees’ welfare through sound pension administration but all to no avail. In Adamawa State, series of complaints have been lodged to Public Complaint Commission (PCC) in the State by the pensioners seeking for justice on the poor administration of their pension and gratuity u... Continue Reading
Ownership structure is considered critical in determining the efficacy of the market by showing the extent of risk diversification of shareholders and possible agency problems encountered in the course of managing the firm. Existing studies have shown that the nature of firm’s ownership structure has a great impact on firm’s performance and div... Continue Reading