The issue of corporate tax avoidance hasreceived vast empirical examination in Western academe. This vast examination has however not been echoed in respect of research interest ontax avoidance in corporate entities in Nigeria.This study therefore sought to provide empirical evidence on whether internal corporate governance mechanisms such as board... Continue Reading
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
There exists divergence of opinion in literature on the relationship between capital structure and firms financial performance. This mix of opinions makes the direction of the relationship between debt holders and equity holders to be controversial. Therefore, this study investigated the impact of capital structure on financial performance of liste... Continue Reading
This study examines the perception of people to Communal Conflicts and Elite interests in Taraba State with specific reference to Wukari and Takum Local Government Areas. The objectives of the study were to determine the factors responsible for the persistent and perennial conflicts in Wukari and Takum local government areas, identify the roles pla... Continue Reading
This study established the Effect of direct and cooperative teaching methods on Students Performance in Accounting in Federal Colleges of Education in North-East, Nigeria. Quasi experimental design was used for the study. As a guide to the researcher, five research questions were raised to guide the study and five Null hypotheses were formulated fo... Continue Reading
Two experiments were carried out to investigate the effect of varying levels of black seed (Nigella sativa) powder supplementation on performance, thermoregulatory performance, blood profile and histopathology of broiler chickens during hot season. The first experiment had a total of 180 one week old broiler chicks which were randomly assigned to f... Continue Reading
This study investigated the effects of Field-based Teaching Strategy on Interest, Retention and Performance in Climate Change among Secondary School Students in Anchau, Kaduna, Nigeria. The study adopted the quasi experimental non-equivalent pretest, posttest control group design. The population of the study consisted of 1,655 SS II Geography stude... Continue Reading
The divergent opinion on the determinants of the financial performance of pension funds administrators has been an ongoing issue. Academic scholars overtime have been groping with what factors drive the financial performance of pension funds administrators which still remains unestablished. Hence, this study determines the effect of firm characteri... Continue Reading
The sudden announcement of the devaluation of the Nigerian Naira to US Dollar by the Central Bank of Nigeria (CBN) on the 25th November 2014 has created an intense debate and a great deal of mix responses among market analysts and the general populace. However, available opinions on the degree of effects such announcement might have on Deposit Mone... Continue Reading
The International financial reporting standard (IFRS) was adopted for being a higher quality standard than SAS which was previously used. This study examines the impact of IFRS adoption on the value relevance of accounting information. Hence, the objective of the study was to empirically test using price regression model based on a re-modified Ohls... Continue Reading
This study focused on the implementation of the capacity building and skills development component of the National Gender Policy and its impact on women empowerment in Kaduna state. In her efforts to bridge gender gaps arising from women marginalisation, Nigeria has signed and ratified several global and regional treaties which have made her evolve... Continue Reading
Despite efforts being made by relevant stakeholders to improve performance, most firms do not ensure optimal level of working capital and this has been a major obstacle to their overall profitability. Efforts were made by this study to examine the impact of working capital management on the profitability of conglomerate firms listed on the Nigerian... Continue Reading
Civil service is a vital instrument to the survival of any governmental setting and indeed service delivery. The effectiveness and productivity of any government to a larger extend depends on the efficiency of the civil service. Overtime, the performance of the Civil service has been repleted with varying contradictions in Bauchi State due certain ... Continue Reading
This study assesses the relationship between Bank Specific Attributes and Off-balance Sheet Activities of Quoted Deposit Money Banks in Nigeria for a period of 6 years (2009-2014).The sample comprised of the 9 deposit money banks quoted on the Nigerian Stock Exchange as at 31 December, 2014. Secondary data was from the financial statements and the ... Continue Reading
The main objective of this work is to analyse the determinants of book keeping practices of selected Small and Medium Enterprises in Zaria. The population of this study comprised all the Small and Medium Enterprises in Zaria as at 31 December, 2015. The methodology adopted by this research is the survey research design with two stage analysis appro... Continue Reading