ABSTRACT This study seeks to ascertain and critically examine corporate social Responsibility and agency problem in Nigeria. The objectives of the study are to establish the possibility of agency problems being reduced through creation or CSR commission; to examine the impact of agency… Continue Reading
ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case… Continue Reading
ABSTRACT Taking financing decision is one of the major functions of a financial manager. A corporation may decide to use all equity capital or a combination of debt and equity capital. However, the decision to use debt as part of a corporation capital is important as it can magnify shareholders… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY The main objective of financial reporting is to provide high quality information through the financial reporting process in which concerns economic entities, utilize the information for economic decisions (Imhoff, 2003). Moreover, one of the… Continue Reading
ABSTRACT The purpose of this study is to evaluate the impact of accounting standards on small scale firms, and how statement of account standard can be reflected in the operations of such firms and their financial reporting. Date was collected through… Continue Reading
ABSTRACT This study is directed towards examining environmental responsibilities of companies in Nigeria, and the effects of companies operation on the host communities where it operates, the extent they are accounting for the resources they are exploiting from the… Continue Reading
. ABSTRACT This research work is an Appraisal of Public Awareness on Forensic Accounting in Nigeria. Which many Nigerian’s do not know more about. Hypothesis and research question were carried out and it was very useful in achieving the objectives… Continue Reading
ABSTRACT The purpose of this study was to examine the determinants of audit tenure in Nigeria. The objective of the study was to examine the relationship between audit fees, audit firm size, client firm size and firm growth and audit tenure in Nigeria. The study employed secondary data collected from some selected quoted… Continue Reading
AUDITOR CHOICE AND (ACCRUALS) OR EARNINGS MANAGEMENT ABSTRACT The study examines the relationship between auditor’s choice and earnings management in Companies quoted in the Nigeria stock exchange. Earning management occurs when management use judgment in financial reporting and in structuring transactions to alter financial reports to either… Continue Reading
ABSTRACT This research work examines auditor’s independence and corporate fraud. The incidence of increasing financial fraud scandal in corporate organization has been a center feature in recent years. This fact, together with the increasing sophistication of fraudsters creates difficult problems for… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Taxation is one of the major fiscal policies the government of any nation such as Nigeria can use to achieve economic stability and in the financing of capital expenditure. Various taxes are levied upon the income, wealth or gain of… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Financial institutions have contributed to the effectiveness of the entire financial system as they offer an efficient institutional mechanism through which resources can be mobilized and directed from… Continue Reading
CHAPTER ONE INTRODUCTION 1.0 Background to the Study Published annual reports are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers, management, and government agencies – with timely and reliable… Continue Reading
Abstract According to Jhingan (1998), Foreign investment is the formation of a concern (business) in which foreign company/individuals has a majority holding. The formation of the business concern may be financed exclusively from foreign source lending to the creation of fixed assets. This… Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY: Every business organization, whether public or private that is being operated in Nigeria is set up to achieve predetermined and defined goals most of which are profit oriented. In order to make sure that these goals and objectives are… Continue Reading
ABSTRACT This study investigated the impact of forensic accounting on the quality of financial statements. Our specific objectives were to determine whether forensic accounting improves the relevance of financial statements, examine whether forensic accounting improves faithfulness… Continue Reading
ABSTRACT The objective of this study is to determine the impact of capital gains tax on the Nigerian economy. The research design used in the study was time series. The secondary data used in this research were gotten from Central Bank of Nigeria (CBN), Statistical Bulletin of 2014 and from the Federal… Continue Reading
ABSTRACT The aim of this research work is to investigate the impact of financial ratios on stock returns of pharmaceutical companies taking from the non-financial quoted companies in Nigeria from the year 2008 to 2013. Five… Continue Reading
ABSTRACT The broad objective ofthis study is to investigate the determinants of intangible assets disclosure in Nigeria annual reports by firms listed in Nigeria stock exchange while the specifics are to established the individual impact of profitability, leverage, auditor… Continue Reading
ABSTRACT This study aims to investigate the quality of accounting information in Nigerian Banks and its relationship with some attributes (performance, leverage and audit size). It purposes to find some determinants of accounting quality (AQ) considering the most cited theory in this regard,… Continue Reading
ABSTRACT This study assessed the effects of earnings manipulation on bankruptcy risk of listed companies in Nigeria. To achieve the objective of this study, a total of 30 listed firms in the Nigerian Stock Exchange were selected and analyzed for this study using random sampling techniques. The corporate… Continue Reading
Abstract The study examines the effect of corporate governance and corporate social responsibility on quoted companies in Nigeria. The aim of the study was to investigate if corporate governance and corporate social responsibility significantly impact on… Continue Reading
ABSTRACT Creative accounting has emerged and developed consequent upon the managers wish to present a certain financial image of an entity in the financial statements. It complies with the accounting rules and regulation which makes it different from fraud. Falsification of corporate… Continue Reading
ABSTRACT This study examines the extent of impact of a broad range of finance based ratios on stock market returns of some selected deposit money banks quoted on the floors of the Nigerian bourse (stock exchange). The finance based ratios utilised include… Continue Reading
ABSTRACT This study examined the determinants of disclosure of intangible assets in financial reporting in Nigeria using seventy-five (75) companies listed on the Nigeria Stock Exchange (NSE) for a period of seven years (2007-2013). The objective was to determine the… Continue Reading