Volume 12, Issue 2 (December)

1

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

2

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

3

Research Article

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 (OLS) which cover the period of 2006-2015.All of t...

Dec, 2016 pp. 44-57

4

Research Article

BOARD CHARACTERISTICS, OWNERSHIP STRUCTURE AND FIRM VALUE OF LISTED PETROLEUM COMPANIES IN NIGERIA

Samaila Thompson^*, Ahmad Bello Dogarawa, Musa Inuwa Fodio

Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a variety of corporate scandals have continued to raise the concern of policy makers, investors, ...

Dec, 2016 pp. 58-107

5

Research Article

CORPORATE STRUCTURE AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Ibrahim Ahmad Tijjani^*, Muhammad Liman Muhammad, Mohammed Tanko, Department of Accounting, Kaduna State University, Kaduna

This paper investigates the relationship between corporate structure and earnings management of listed oil and gas firms in Nigeria for the period 2006 to 2015. Data was obtained from a sample of seven firms out of the population of nine firms through their annual reports and accounts. Corporate structure as an independent variable was proxied by leverage, tangibility, firm size and firm age,...

Dec, 2016 pp. 108-124

6

Research Article

EFFECT OF INTELECTUAL CAPITAL ON RETURN ON ASSETS OF INSURANCE FIRMS IN NIGERIA

Ngozi Ben Anuonye^*, Sunday Mlanga, Luke N. Onuoha

Intellectual Capital (IC) needs to be measured by insurance entities. The inability of firms to measure and quantify intellectual capital has posed fundamental problems overtime in the value measurement of firms. This study evaluates the effect of HC and IC on the value creation of insurance firms in Nigeria using their ROA. Ex-post facto research design was adopted using primary and secondar...

Dec, 2016 pp. 125-139

7

Research Article

EFFECT OF PRESSURE ON FRAUD IN NIGERIAN DEPOSIT MONEY BANKS

Fasua Kayode Olushola^*, Uwaleke Uche

The recent corporate collapses of large organizations including banks have raised questions about the efficacy of contemporary management and fraud prevention and detective mechanisms in investigating and identifying the cause of the failure. Therefore, the study investigates the effect of pressure on the fraudulent practices in the deposit money banks listed in Nigeria.The population of the ...

Dec, 2016 pp. 140-163

8

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

9

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

10

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