Articles | Nigerian Journal of Accounting Research

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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 59 views 65 downloads

12

Research Article

DO FIRMS SMOOTH THEIR DIVIDEND OVER TIME? EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Abubakar Nuhu^*

Finance scholars have long engaged in theorizing the tendency of firmsto smooth dividend or not to smooth given the nature of the environmentin which the companies operate. This study examines dividend changesof manufacturing firms in Nigeria. The study develops two hypothesesand applies generalized least square using Least Squares DummyVariable (LSDV) model to analyze the relationship between the...

Jun, 2014 pp. 24-50 25 views 35 downloads

13

Research Article DOI: 10.67203/njar.2016.yklyoxn8

FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE: DO AUDIT COMMITTEE CHARACTERISTICS MATTER?

Abubakar Bawa Wali^*

The role of audit committee (a sub-set of the larger board) in corporate governance and whether its presence affects financial reporting quality have attracted a lot of research and diverse opinions. This study investigated the relationship between financial reporting quality proxied by earnings management and Audit Committee characteristics of listed manufacturing firms in Nigeria. The ...

Jul, 2016 pp. 27-48 61 views 42 downloads

14

Research Article

DO CORPORATE GOVERNANCE MECHANISMS INFLUENCES CORPORATE SOCIAL RESPONSIBILITY PRACTICE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abdulazeez Abubakar^*, Shehu Usman Hassan, Aliyu Saidu

Corporate social responsibility is no doubt a welcome idea especially in the face of rising competition in business environment that has created several challenges for businesses due to the recent public awareness regarding its economic importance globally. Majority of prior CSR researches have neglected the role played by corporate governance mechanisms in ascertaining the level of firm’s CSR inv...

Jun, 2015 pp. 33-54 18 views 38 downloads

15

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 41 views 51 downloads

16

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 45 views 92 downloads

17

Research Article

BUSINESS COMPLEXITY EFFECT ON THE RELATIONSHIP BETWEEN DIRECTORS’ OWNERSHIP AND FINANCIAL PERFORMANCE IN NIGERIAN MANUFACTURING FIRMS

Abubakar Ahmed^*, Hussaini Shuaibu

Agency theory suggests that higher information asymmetry in complex firms leads to greater agency conflict. The paper examined the role of directors’ ownership on financial performance and the moderating role of business complexity on that effect. Data were collected from secondary source through published annual reports of 22 firms for the period 2007 to 2015. Business complexity was measured by ...

Dec, 2015 pp. 44-59 19 views 33 downloads

18

Research Article

SOCIAL DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM NIGERIAN LISTED FIRMS

Adabenege Onipe Yahaya^*

This study is a statistical examination of the relationships between social and environmental disclosures and market performance of Nigeria Top 100 Listed Firms. It uses a panel data over a 10 year period (2005 2013) and was tested for linear and non-linear relationships. As expected, no direct relationship between share returns and social disclosure was detected but, on further examinati...

Dec, 2014 pp. 47-66 26 views 58 downloads

19

Research Article DOI: 10.67203/njar.2016.twh6kkdp

STRATEGIC MANAGEMENT AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Ademokoya, Alade A^*

Strategic management is important for an overall goal setting and direction of an organization and lays emphasis on long range planning in order to achieve firms set goals and objectives.Despite the presence of highly professional personnel at the top management of Nigerian banks there have been cases of increased competition, poor loan delivery, distress, and unsustainable performance g...

Jul, 2016 pp. 49-66 58 views 46 downloads

20

Research Article

ANALYSIS OF VALUE CREATION OF ELECTRONIC BANKING IN NIGERIA

Muhammad Auwalu Haruna^*

actThis paper examines trends of banking habit in Nigeria across bankingregimes of regulation and deregulation. The current position assessmentis hinged on historical perspective of banking development in Nigeria,from independence to date. Relevant secondary data covering 1960 to2010 were collected from Central Bank of Nigeria annual reports; thedescriptive trend analysis suggests static behavior ...

Jun, 2014 pp. 51-69 26 views 28 downloads