Volume 9 (2013)

1

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

2

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

3

Research Article

PRAGMATIC PHILOSOPHICAL APPROACH TO WEIGHTING CORPORATE DISCLOSURE IN ACCOUNTING RESEARCH

Mohammed Lawal^*, Mohammed Mustapha Bagudo

The philosophical perspective which underpins any research is fundamental to the outcome of the inquiry and the applicability of its findings. Generally, accounting research was dominated by the interpretive philosophical paradigm during the ‘golden age’ of accounting research, while contemporary accounting research has been largely dominated by positivism. Notwithstanding the popularization ...

Dec, 2013 pp. 33-52

4

Research Article

TIME-SERIES CROSS-SECTION ANALYSIS OF THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON MARKET VALUE OF LISTED FIRMS IN NIGERIA

Anifowose Mutalib^*

The aim of this study is to examine the impact of intellectual capital (IC) disclosure on market value of listed firms on main board of Nigerian Stock Exchange. This study applies the signalling theory in formulating hypothesis that guides the result analysis. Using content analysis of sampled 30 most capitalised firms, the study generates IC disclosure scores from annual reports. IC is surro...

Dec, 2013 pp. 53-68

5

Research Article

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 banking consolidation on the earnings quality of N...

Dec, 2013 pp. 69-87

6

Research Article

HUMAN RESOURCE DISCLOSURES AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Samaila Thompson^*

Human resource is now widely accepted as one of the most important assets possessed by organizations. However, obstacles encountered in the recognition of human resource as an asset rests largely on its characteristic, quantification in monetary terms and the mode of reporting. Therefore, the objective of this study is to examine the relationship between Human Resources Disclosures and the Fi...

Dec, 2013 pp. 88-100

7

Research Article

DETERMINANTS OF PROFITABILITY IN THE NIGERIAN DEPOSIT MONEY BANKS

Osuagwu Godwin Onyewuchi^*, Uyagu David Benjamin

The issue of poor performance of deposit money banks in Nigeria has been a long standing one, Consequently this study examined the determinants of profitability of deposit money banks in Nigeria using both internal variables (capital adequacy ratio, asset quality ratio and liquidity ratio) and external variables (Gross Domestic Product , interest rate and rate of inflation). Seven banks were ...

Dec, 2013 pp. 101-114