Ahmad Bello

Department of Accounting, Ahmadu Bello University, Zaria, Nigeria

2 Publications

Publications 2

Research Article Vol. 12, Issue 1

IMPLEMENTATION OF CASH BASIS IPSAS IN NIGERIA: CHALLENGES AND PROSPECTS

Ahmad Aliyu Abdullahi^*, Ahmad Bello, Shehu Usman Hassan

Government Accounting has been operated based on Cash Accounting and Private Sector Accounting has been predicated on Accrual Basis. Whereas the Accrual Basis of Accounting has been working well in the private Sector, the continued application of the Cash Basis in the Public Sector appears to have thrown up a number of problems, the main on...

Jun, 2016 Vol. 12, Issue 1

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Research Article Vol. 9, Issue 2

RECAPITALISATION AND EARNINGS QUALITY OF NIGERIAN DEPOSIT MONEY BANKS

Abdulkadeer Babangida Njiddah^*, Ahmad Bello, Shehu Usman Hassan

The issue of earnings quality of Nigerian Deposit Money banks has been brought to the front burner in the wake of the special audit of the banks by the Apex regulatory body, Central Bank of Nigeria (CBN) and consequent bailout of many banks barely five years after the policy driven consolidation exercise. This study examines the impact of the b...

Dec, 2013 Vol. 9, Issue 2

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