EFFECT OF SHARI'AH REVIEW AND FATAWA ON PRODUCT DEVELOPMENT OF NON INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

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 foun...

DETERMINANTS OF ENTREPRENEURSHIP DEVELOPMENT IN ADAMAWA STATE

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 wer...

MONITORING CHARACTERISTICS AND EARNINGS QUALITY OF LISTED BUILDING MATERIALS FIRMS IN NIGERIA

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 o...

FIRM-SPECIFIC DETERMINANTS OF FINANCE LEASE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

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 eco...

PRAGMATIC PHILOSOPHICAL APPROACH TO WEIGHTING CORPORATE DISCLOSURE IN ACCOUNTING RESEARCH

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...

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

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 ...