Articles | Nigerian Journal of Accounting Research

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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 68 views 63 downloads

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Research Article DOI: 10.67203/njar.2016.r7elft0q

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 68 views 86 downloads

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Research Article

INTERNAL GOVERNANCE MECHANISMS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COMPLIANCE IN NIGERIA

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Mohammed Lawal

The study examined the impact of internal governance mechanisms on compliance with IFRS disclosure in Nigeria in the year of IFRS mandatory adoption. The study used multiple regression in a sample of 154 listed companies in Nigeria to determine how internal governance mechanisms affect IFRS compliance. The result shows that internal governance mechanisms through board independence, audit committee...

Dec, 2015 pp. 1-14 24 views 51 downloads

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Research Article

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

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

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, analy...

Dec, 2015 pp. 1-43 21 views 41 downloads

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Research Article

PROFESSIONAL ACCOUNTANTS AND CORRUPTION IN NIGERIAN PUBLIC SERVICE

Akhidime Augustine Ehijeagbon^*

This study attempts to examine the influence of Professional Accountants on Corruption in Nigeria Public Service on one hand and the influence of government-workplace on professional Accountant on the other. Corruption, as epitomised by fraudulent financial practices remains a global malaise as well as the bane of Nigeria’s socio economic transformation. Corruption poses serious challenge...

Dec, 2014 pp. 1-18 29 views 41 downloads

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Research Article

CORPORATE GOVERNANCE AND PRE-ADJUSTED FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Abubakar Ahmed^*, Samuel Dame

Studies on the influence of corporate governance mechanisms on firmperformance often overlook the possibility that reported earnings can bemisrepresented by managers in order to achieve a variety of objectives.This paper examined the relationship between corporate governance oncorporate financial performance when performance is stripped of thediscretionary component of accruals. Secondary data wer...

Jun, 2014 pp. 1-23 29 views 47 downloads

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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 61 views 54 downloads

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Research Article

IMPACT OF OWNERSHIP STRUCTURE ON FIRM PERFORMANC OF DEPOSIT MONEY BANKS IN NIGERIA

Bukar Amos^*, GEMU Aliyu Audu, Abdullahi, Fatima Mahadi, Dije Muhammad Suleiman

This study focused on the impact of ownership structure and firm performance: evidence of money deposit banks in Nigerian capital market. There are many studies that have been conducted on the impact of ownership structure and firm performance: evidence of money deposit banks, but most of the studies are largely foreign base, therefore they are not conclusive and could not provide adequate evidenc...

Jun, 2015 pp. 15-32 27 views 37 downloads

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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 57 views 72 downloads

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Research Article

INVESTMENTS AND FINANCING CONSTRAINTS: A LESSON TO NIGERIAN PENSION FUND ADMINISTRATORS

Muhammad Shehu Tijjani^*

A pension system is essentially an income security program, which provides benefits to beneficiaries who may be retirees, pensioners or the destitute. This paper reviews the investments and financial constraints of pension funds from various countries worldwide with the aim of serving as a lesson to the Nigerian pension funds. The paper uses a conceptual approach by employing a literatur...

Dec, 2014 pp. 19-46 27 views 52 downloads