Articles | Nigerian Journal of Accounting Research

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Research Article

EFFECT OF SHARI'AH REVIEW AND FATAWA ON PRODUCT DEVELOPMENT OF NON INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

Aisha Mahmoud HAMMAN^*

The objective of the study is to evaluate the effect of Shari'ah Review and Fatawa on product development of Islamic banks in Nigeria. The data is survey in nature while primary data was employed using questionnaires to collect data. Multiple regression was used as a tool of analysis. It was found that Shari'ah review significantly affects product development positively. This implies that the...

Dec, 2016 pp. 1-19 101 views 57 downloads

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Research Article

BANK LIQUIDITY AND PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abbas Usman^*, Shehu Usman Hassan, Zainab Dabo

There have been divergent views on the impact of corporate liquidity on profitability of firms and this was a stimulant to this study in order to find out the reality. The main objective of the paper is to examine the impact of liquidity on profitability of listed Deposit Money Banks in Nigeria for the period 2005 2014. The study used ex-post factor and correlational research designs. The ...

Jul, 2016 pp. 1-26 130 views 73 downloads

3

Research Article

PROFESSIONAL ACCOUNTANTS AND CORRUPTION IN NIGERIAN PUBLIC SERVICE

Akhidime Augustine Ehijeagbon^*

This study attempts to examine the influence of Professional Accountants on Corruption in Nigeria Public Service on one hand and the influence of government-workplace on professional Accountant on the other. Corruption, as epitomised by fraudulent financial practices remains a global malaise as well as the bane of Nigeria’s socio economic transformation. Corruption poses serious challenge...

Dec, 2014 pp. 1-18 1 views 1 downloads

4

Research Article

CORPORATE GOVERNANCE AND PRE-ADJUSTED FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Abubakar Ahmed^*, Samuel Dame

Studies on the influence of corporate governance mechanisms on firmperformance often overlook the possibility that reported earnings can bemisrepresented by managers in order to achieve a variety of objectives.This paper examined the relationship between corporate governance oncorporate financial performance when performance is stripped of thediscretionary component of accruals. Secondary data wer...

Jun, 2014 pp. 1-23 2 views

5

Research Article

DETERMINANTS OF ENTREPRENEURSHIP DEVELOPMENT IN ADAMAWA STATE

GEMU Aliyu Audu^*

This study addresses the promotion of entrepreneurship development in Nigeria (with specific emphasis on Adamawa State). Hence, the entrepreneur’s capacity development, business environment/ infrastructure, source of start-up (seed) capital, and skills development formed the core indices that were used to measure entrepreneurship development. The content analysis approach was adopted to analy...

Dec, 2013 pp. 1-15 102 views 40 downloads

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Research Article

MONITORING CHARACTERISTICS AND EARNINGS QUALITY OF LISTED BUILDING MATERIALS FIRMS IN NIGERIA

Hussaini Bala^*, Murtala Abdullahi, Adamu Idris Adamu

The existing literature provides mix of results on the relationships between governance mechanisms and earnings quality. Hence, the nature of their relationships remains to be controversial. This paper is aimed at investigating the relationship between board characteristics and earnings quality of listed Building Materials Firms in Nigeria for the period of 2005 to 2012.The data was obtained f...

Dec, 2013 pp. 16-32 110 views 46 downloads

7

Research Article

INVESTMENTS AND FINANCING CONSTRAINTS: A LESSON TO NIGERIAN PENSION FUND ADMINISTRATORS

Muhammad Shehu Tijjani^*

A pension system is essentially an income security program, which provides benefits to beneficiaries who may be retirees, pensioners or the destitute. This paper reviews the investments and financial constraints of pension funds from various countries worldwide with the aim of serving as a lesson to the Nigerian pension funds. The paper uses a conceptual approach by employing a literatur...

Dec, 2014 pp. 19-46 1 views 1 downloads

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Research Article

FIRM-SPECIFIC DETERMINANTS OF FINANCE LEASE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Musa-Mubi, Aliya^*, Mohammed Lawal

Leasing as a source of financing investments in tangible assets has made significant contribution to capital formation of firms in the Nigerian economy over the years. However, the lease finance industry in Nigeria as a whole, seeks growth in conformity with the levels obtainable in developed economies. In spite of theoretical expositions on capital structure which extensively acknowledged th...

Dec, 2016 pp. 20-43 106 views 45 downloads

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Research Article

DO FIRMS SMOOTH THEIR DIVIDEND OVER TIME? EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Abubakar Nuhu^*

Finance scholars have long engaged in theorizing the tendency of firmsto smooth dividend or not to smooth given the nature of the environmentin which the companies operate. This study examines dividend changesof manufacturing firms in Nigeria. The study develops two hypothesesand applies generalized least square using Least Squares DummyVariable (LSDV) model to analyze the relationship between the...

Jun, 2014 pp. 24-50 3 views 1 downloads

10

Research Article

FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE: DO AUDIT COMMITTEE CHARACTERISTICS MATTER?

Abubakar Bawa Wali^*

The role of audit committee (a sub-set of the larger board) in corporate governance and whether its presence affects financial reporting quality have attracted a lot of research and diverse opinions. This study investigated the relationship between financial reporting quality proxied by earnings management and Audit Committee characteristics of listed manufacturing firms in Nigeria. The ...

Jul, 2016 pp. 27-48 91 views 37 downloads