SU

Shehu Usman Hassan

Department of Accounting, Ahmadu Bello University, Zaria, Nigeria

shehu.hassannus.usman@gmail.com
5 Publications

Publications 5

1
Research Article Vol. 12, Issue 2

EFFECT OF ACCOUNTING CONSERVATISM ON INVESTMENT EFFICIENCY OF LISTED CONGLOMERATE FIRMS IN NIGERIA

Lawal Aminu*, Abubakar Muhammed Audi, Shehu Usman Hassan

This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression analysis of 10 years data Ordinary Least Squares (...

Dec, 2016 Vol. 12, Issue 2
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2
Research Article Vol. 12, Issue 2

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 moneta...

Dec, 2016 Vol. 12, Issue 2
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3
Research Article Vol. 12, Issue 2

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 tha...

Dec, 2016 Vol. 12, Issue 2
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4
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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5
Research Article Vol. 12, Issue 1

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 inform...

Jun, 2016 Vol. 12, Issue 1
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