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...

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...

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

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...

RECAPITALISATION AND EARNINGS QUALITY OF NIGERIAN DEPOSIT MONEY BANKS

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 ...

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

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 ob...