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 performan... Continue Reading
This study looked at the impact of free cash flow and managerial ownership on agency cost, using listed conglomerates in Nigeria as study population, for the period 2007 to 2012. The study formulated three hypotheses bordering on whether free cash flow and managerial ownership significantly impacts on agency cost, and whether free cash flow conditi... Continue Reading
Psychological contract and organizational justice are important areas of study to human resource researchers and practitioners. Increasing recognition of the importance of human resources in enhancing organizational performance, coupled with wider concerns about reputation and competitions have made the issues of psychological contract and organiza... Continue Reading
Conventional physical assets were initially presumed to be the main sources of value to corporate entities. Following the rapid growth and expansion of science, technology and globalization, particularly in the technological and chemical industries, both tangible and intangible assets are now accepted as potential strategic assets. This study which... Continue Reading
This study investigated the effects of IFRS adoption on earnings management of non-financial quoted companies in Nigeria. I used a sample of 75 non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2010 and 2014. In analyzing the collected data, I adopted descriptive statistics, corr... Continue Reading
The study entitled â€�“Influenced of Millennium Development Goal‟s interventions and the Attainment of Universals Basic Education in Kaduna Stateâ€Â� was informed by the concerned on education that necessitated about one hundred and eighty-nine (189) head of states and Governments from various Nations to consider â€�“Basic Education�... Continue Reading
The issue of Financial Accounting in Local Governments in Nigeria has generated a lot of interest over the years particularly, with the increase in the Statutory Allocation to local governments. The major concern of this study is to assess the accounting procedures and its financial reporting system among the local governments in Kaduna State and t... Continue Reading
This study assessed the impact of employee motivation on workers performance in Nigeria Communications Commission. The objectives of the study were to examine the relationship between training and increased competence for staff of Nigeria Communications Commission, examine the relationship between financial incentives and work habits for staff of N... Continue Reading
Leverage and its influence on profitability has been a major point of argument among researchers, since different research comes up with divergent views to explain how relevant or irrelevant it is. This study examines the impact of leverage on profitability of Listed Healthcare firms in Nigeria for a period of 10 years (2004-2013). The study employ... Continue Reading
Earnings quality has emerged as an issue of interest to analyst, investors, managers and other market participants in view of the fact that it is one of the most striking and challenging issues in studies related to Accounting and finance. While managers are much concerned about meeting analyst forecast by maintaining sustainable growth of the comp... Continue Reading
This study attempted to examine the management of internal revenue generation and performance of Zaria and Sabon Gari Local Government Areas, Kaduna State. Data for the study were collected from both primary and secondary sources. For the purpose of data analysis, data were analysed quantitatively and qualitatively by use of descriptive statistic t... Continue Reading
It has been widely observed that throughout the seventies, the capital ratios of many banks throughout the world declined significantly. In an attempt to reverse this decline, the bank regulators in several countries issued explicit capital standards for banks (and bank holding companies, as in the United States in December 1981). These standards r... Continue Reading
Activities in the Nigerian Stock Exchange (NSE) in the past years show that the Nigerian Industrial Goods firms is one of the sectors that contributed to the drop in the Nigerian Stock Exchange Turnover Ratio from 21.86% in 2008 to 13.26% in 2009, attributing to the decline in stock prices.. Therefore, this study examined the extent to which share ... Continue Reading
This study is on the impact of local government revenue on service delivery. The study determined the general level of revenue generation in the two Local Government Areas under study by examining the two major sources (internal and external) of revenue available to local government in Nigeria. It also examined the relationship between revenue gene... Continue Reading
The study evaluates the impact of Taraba State Economic Empowerment and Development Strategy on poverty alleviation in the state. The study adopted a correlational design method and uses data obtained from secondary sources. It uses longitudinal regression model to examine the impact of investment in agricultural sector, investment in small and med... Continue Reading