The need for financial statements that are free from all forms of manipulation cannot be over emphasised. Stakeholders outside the company rely on information contained in the financial statement to make vital economic decisions. Therefore, the quality of their decision also depends on the quality of information contained in the financial statement... Continue Reading
Over the years, tax administration in Nigeria has been plagued with several limiting factors such as weak administrative lapses and weak administrative facilities like the evidence of manually compiled database of tax payers. ICT was however identified as a solution to addressing most of the limiting issues of tax administration. The study examines... Continue Reading
This study examined the effect of audit quality proxied by audit firm size, auditor industry specialization, auditor tenure, client importance and audit committee financial expertise on earnings management represented by discretionary accruals of listed oil marketing companies in Nigeria. The study also examined the effect of the interaction betwee... 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
The greatest threat facing the survival of Nigerian democracy and unity is general insecurity occasioned by various communal conflicts. Communal conflicts in Nigeria are caused by competition over access to land and other natural resources. For over a decade the Gombe southern senatorial district has been enmeshed in communal conflict, resulting in... Continue Reading
The development of rural areas in Nigeria as a cornerstone for the overall development of the nation has become both a problem and challenge to leaders of the country. The study is therefore, set out to assess how the Lower and Upper Benue River Basin and Rural Development Authorities (LUBRBRDAs) have developed their host communities. Continue Reading
Chapter one introduces the general status of women in the family which found support and basis from the Bible, culture and traditions as well as the misinterpretation of Islamic injunctions, which resulted in making women a disadvantaged sex. It provides problem statement of the research regarding the rights of women within the meaning of "... Continue Reading
Green marketing strategy is becoming one of the central components of marketing strategy, there are several literatures on this concept but it is still at its infancy stage in Nigeria and also consumers are lacking the awareness of the benefits of this strategy. The current study will provide a valuable insight to both practitioners and theoretici... Continue Reading
Training and manpower development is indispensable to the success of any organisation as efficiency in the productivity and performance of an organisation hinges on the knowledge, attitude and skills of the employees of the organisation. This dissertation evaluates the effect of training and development on workers’ performance in Nigerian Co... Continue Reading
Financial decision of a firm has continued to constitute concern amongst managers, analysis, researchers, scholars as well as policymakers. This study investigates the Effect of Firm Specific Characteristics on Financial Leverage of Quoted Diversified Companies in Nigeria. The population of the study is the six (6) Diversified Firms listed on the N... Continue Reading
The growth and development of small and medium enterprises have been a focus for policy makers and researchers in the developed and developing countries. One major issue that has been inhibiting the ability to assist this important sector to achieve higher performance is lack of competencies on the part of the entrepreneurs. This study therefore in... Continue Reading
Apart from the impacts of ICT on the entire societal fabric, one of the goals of Ahmadu Bello University is to be a renowned and celebrated academic institution through computerization, multi-media communication and linkage programmes. Within this framework, the University established the Institute of Computing and Information and Communication Tec... Continue Reading
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
Financial performance is a rallying point for all stakeholders, be it management, regulators, investors and potential investors. The continuous survival and growth of any business is dependent on its performance and as such the need to look for factors to enhance the continuous performance of firms. It is to this end that the study examines the imp... Continue Reading
The Kogi State Commercial Agriculture Development Programme (KSCADP) was established as part of the government transformation programme in the agricultural sector. The KSCADP was expected to facilitate farmers‟ stakeholders with access to credit facilities so as to boost food/cash crops production in the state. Thus, the impact of farmers in ... Continue Reading