Articles | Nigerian Journal of Accounting Research

21

Research Article

BANK RISK AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Monday Samuel Okolo^*, OluwaKemi Oyidi, Abubakar Muhammed Audi

A sound conceived lending policies and careful credit practices are essential for a bank if it is to perform its credit creating functions effectively and efficiently and at the same time minimize or eliminate the risk inherent in any extension of credit. This study examines credit risk, liquidity risk and profitability of listed deposit Money Banks in Nigeria. Profitability was used to repre...

Jun, 2016 pp. 144-163

22

Research Article

MONETARY POLICY AND AGRICULTURE, FORESTRY AND FISHERY FINANCING IN NIGERIA: ERROR CORRECTION MECHANISM APPROACH

Ebire, Kolawole^*, Mailafia Luka

The sole dependency of the Nigeria economy on oil has resulted to adverse effect most especially with the incessant fall in the global price of crude oil. Lots of calls have been made to the government to come up with measures that will increase participation in the agricultural sector. This study was carried out to examine the effect of monetary policy on agriculture, forestry and fishery fi...

Dec, 2016 pp. 164-178

23

Research Article

BANK ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Jamilu Mohammed^*, Murtala Abdullahi

This paper investigates the relationship between bank attributes and financial performance of listed deposit money banks in Nigeria for the period 2010 to 2015. Data was obtained from a sample of fourteen banks out of the population of fifteen banks through their annual report and accounts. Bank attributes as an independent variable was proxied by leverage, deposit growth rate, cash liquidity...

Jun, 2016 pp. 164-177

24

Research Article

FIRM ATTRIBUTES AND ACCOUNTING DISCLOSURE: A SYNTHESIS ANALYSIS

Ibrahim Yusuf^*, Shehu Usman Hassan, Salisu Mamman

Accounting disclosure with its determinants has been challenged by many stakeholders over the years. Some users of financial information have insatiable appetite for more information to be disclosed voluntarily. Others observed that disclosure should be on material information rather than disclosing uninformative information which led to information overloaded. Large firms have strong motives...

Jun, 2016 pp. 178-209

25

Research Article

EFFECT OF CENTRAL BANK OF NIGERIA MONETARY POLICY ON ECONOMIC DEVELOPMENT OF NIGERIA

Mazadu Abdullahi Saifullahi^*, Shehu Usman Hassan, Aliyu Mohammed, Abubakar Muhammed Audi

The critics’ key arguments revolve around low monetary policy transparency with regard to the real economy and the time lag between when the monetary policy changes were brought about and the time it takes to have a positive effect in the real economy. The primary objective of this study is to assess the effect of Central Bank of Nigeria monetary policy on the Nigerian economy. Correlational ...

Dec, 2016 pp. 179-198

26

Research Article

FIRM ATTRIBUTES AND VOLUNTARY ACCOUNTING DISCLOSURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ibrahim Yusuf^*, Shehu Usman Hassan, Salisu Mamman

The study examined firm attributes and voluntary accounting disclosure of listed Money Deposit Banks (DMBs) in Nigeria.It investigates whether profitability, liquidity, leverage, firm size and firm age influence voluntary accounting disclosure of listed DMBs in Nigeria. This was necessitated by the conflicting findings documented by studies that have associated firms’ attributes and voluntary...

Dec, 2016 pp. 199-231

27

Research Article

REGULATORY STRUCTURE, PENSION REFORM AND RETIREES’ WELFARE UNDER THE CONTRIBUTORY PENSION SCHEME IN NIGERIA: A FACTOR ANALYSIS APPROACH

Saheed Zakaree S.^*, Lawal, O. I., Ahmed, Y. O

Social policy experts have long been divided about the optimal features of oldage security, and more recently about the strengths and weaknesses of various pension reforms as it affect the old workers. This paper examines the effects of pension reform and its regulatory structure on retirees’ welfare under the contributory pension scheme in Nigeria. Data were collected through structured ques...

Jun, 2016 pp. 210-223