A major motivation for accounting research is providing evidence on how earnings are useful to a wide range of users in making economic decisions. Of particular interest over the last decade has been the issue of the quality of accounting reports, particularly the quality of earnings. This study examines Board Supervision and Earnings Quality of Li... Continue Reading
This study is basically on the failures of other strategies at the National, State and Local Government level to ensure sustainable development using community development as a strategy. Most of the projects and programmes set by government for development are not sustainable because the beneficiaries are not actively involved (participation). The ... Continue Reading
The contributory pension scheme was introduced to resolve pension issues such as delay in monthly pension payment, and incapacity of some retirees to cater for their needs, both occurring as a result of the failures of the old pension scheme. However, having been implemented for 10 years (2004 – 2014), by the Pensions commission, the study t... Continue Reading
The massive and frequent rate of textile industry closure in Nigeria is a disturbing phenomenon. The main objective of the study is to identify the determinants of decline in selected texctile manufacturing companies’ in northern Nigeria. Cross sectional survey design was adopted in which relevant primary data was collected by means of quest... Continue Reading
Child mortality is a tragedy that is prevalent in developing countries of the world and has been described as one of the major public health challenges in Nigeria. The persistent high rate of child and infant mortality has attracted the global attention, in which its reduction has specifically become a part of the Millennium Development Goals, Nige... Continue Reading
This study assessed the Universal Basic Education programme on Girl-child Education in Giwa and Zaria Local Government Areas of Kaduna state in the light of the political and socio-cultural constraints that stand in the way of achieving gender equality. Gender difference in enrolment in Nigeria has been the focus of several researches for decades a... Continue Reading
This study is assessed the role of women organisations in managing conflict in Sanga and Kaura local government of Kaduna state. Thus the objective of the study is to assess the effectiveness of women organisations in mediation, reconstruction and stabilisation of IDPs in Kaura and Sanga LGAS. The study was anchored on the Liberal feminist theory. ... Continue Reading
Refuse dumpsites are found both within and in the outskirts of cities in Nigeria. Due to poor and ineffective management, the dumpsites turn to sources of health hazards to people living in the vicinity of such dumps. When waste disposal sites are in close proximity to residential structures, such environment is adversely affected as organisms that... Continue Reading
This study is an empirical analysis of bank specific determinants of capital adequacy of Listed Deposit Money Banks in Nigeria for the period of 2008-2015. The listed DMBs are 15 as at 31st December, 2015, out of which 14 banks were selected based on the availability of data. Specifically, the study seeks to identify the effect of Return on Asset, ... Continue Reading
The bane of housing delivery and the development of a virile mortgage system in Nigeria has always been that of accessing land and low-cost finance. Primary Mortgage Banks (PMBs) were established to facilitate housing delivery in Nigeria through the institution of a private-sector arrangement to supplant the public sector which had proved ineffecti... Continue Reading
Effective internal audit is an important and integral function of organizations that helps in achieving its objectives and protecting organization's assets. Nonetheless, internal audit effectiveness has received little attention in the literature, especially in the context of developing countries such as Nigeria. This study examined the determinant... Continue Reading
The study examines the effect of firm characteristics on the capital structure of listed food and beverages companies in Nigeria from the perspective of pecking order and trade off theories. The study uses secondary data collected by means of documentation for the period of ten years ranging from 2005-2014. The research design employed was correlat... Continue Reading
The study examines the impact of financial leverage and dividend policy on share value of quoted oil and gas companies in Nigeria. A total of sample of eight oil and gas companies quoted on the Nigerian Stock Exchange were studied, and panel data was obtained from their annual reports and accounts and price list from the Nigerian Stock Exchange for... Continue Reading
This study examines the value relevance of International Financial Reporting Standards adoption in the Nigerian financial service firms. The study utilizes secondary data extracted from 35 listed firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IFRS adoption and 2012-2015 for post adoption. The study uses correlation, pre and post ... Continue Reading
This study assesses the Effect of Millennium Development Goals (MDG I) on poverty reduction in Wukari and Ibi LGAs of Taraba State (2007-2013). The major objective of the study is to assess the contribution of Millennium Development Goal I on poverty reduction, to identify and discuss the implementation strategies of MDG I on poverty reduction in W... Continue Reading