Volume 12, Issue 1 (June)

1

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

2

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

3

Research Article

STRATEGIC MANAGEMENT AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Ademokoya, Alade A^*

Strategic management is important for an overall goal setting and direction of an organization and lays emphasis on long range planning in order to achieve firms set goals and objectives.Despite the presence of highly professional personnel at the top management of Nigerian banks there have been cases of increased competition, poor loan delivery, distress, and unsustainable performance g...

Jul, 2016 pp. 49-66

4

Research Article

EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED OIL MARKETING COMPANIES IN NIGERIA

Gabriel M. Tyokoso^*, Mohammed Habibu Sabari, Ahmad Bello Dogarawa, Hassan Ibrahim

This paper examines the effect of audit quality attributes on earnings management of listed oil marketing companies in Nigeria. Secondary data were extracted from nine companies listed on the Nigerian Stock Exchange (NSE) from 2009 to 2014 and analyzed using panel multiple regression technique. The result of Hausman specification test suggests that the fixed effect regression model is mo...

Jun, 2016 pp. 67-98

5

Research Article

IMPACT OF CAPITAL STRUCTURE ON DIVIDEND PAY-OUT RATIO IN UNILEVER NIGERIAN PLC

Mohammed Zubairu^*, Morakinyo Faith Opeyemi

This study examined the impact of capital structure on dividend pay-out ratio. The data used for this study was extracted through secondary source from the annual financial report of Unilever Nigerian plc. The study employed the use of the multiple regression technique which offers explanation on the relationship between a dependent variable and two or more explanatory variables within a...

Jun, 2016 pp. 99-115

6

Research Article

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 ones being non-accountability and transparency, in...

Jun, 2016 pp. 116-143

7

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

8

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

9

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

10

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