Articles | Nigerian Journal of Accounting Research

21

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 47 views 46 downloads

22

Research Article

BOARD DIVERSITY AND MANIPULATIVE ACCOUNTING PRACTICE AMONG LISTED CONGLOMERATES IN NIGERIA

Ishaka Mohammed Tukur^*, Ahmad Bello Dogarawa, Jibril Yero

One of the main characteristics of an effective Board of Directors (BOD) is its membership diversity. Well-managed diversity on the BOD is expected to enhance a board’s capacity and effectiveness to monitor the opportunistic behaviour of managers, which more often than not motivates them to among other things engage in manipulative accounting practice. This paper examines the effect of board diver...

Jun, 2015 pp. 55-85 17 views 43 downloads

23

Research Article

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

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

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, ...

Dec, 2016 pp. 58-107 63 views 72 downloads

24

Research Article

FIRM ATTRIBUTES AND ACCOUNTING DISCLOSURE: A SYNTHESIS ANALYSIS

Ibrahim Yusuf^*, Shehu Usman Hassan, Salisu Mamman

Accounting disclosure with its determinants have been challenged by many stakeholders over the years. Some users of financial information have insatiable appetite for more information to be disclosed voluntarily. Others observed that disclosure should be on material information rather than disclosing uninformative information which led to information overloaded. Large firms have strong motives to ...

Dec, 2015 pp. 60-90 37 views 68 downloads

25

Research Article DOI: 10.67203/njar.2016.mzbkeb53

EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED OIL MARKETING COMPANIES IN NIGERIA

Gabriel M. Tyokoso^*, Mohammed Habibu Sabari, Ahmad Bello Dogarawa, Hassan Ibrahim

This paper examines the effect of audit quality attributes on earnings management of listed oil marketing companies in Nigeria. Secondary data were extracted from nine companies listed on the Nigerian Stock Exchange (NSE) from 2009 to 2014 and analyzed using panel multiple regression technique. The result of Hausman specification test suggests that the fixed effect regression model is mo...

Jun, 2016 pp. 67-98 43 views 73 downloads

26

Research Article

IMPACT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF FOODS AND BEVERAGES COMPANIES IN NIGERIA

Hussaini Shuaibu^*

The study investigates the impacts of board meetings, women directors and board independence on Earnings Management of foods and beverages companies in Nigeria from 2007 to 2013. The discretionary accrual was extracted by using modified Jones (1991) model. The sample size of the population is nine (9) companies. A correlational research design was used. Multiple regression was used as a ...

Dec, 2014 pp. 67-88 34 views 46 downloads

27

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 57 views 71 downloads

28

Research Article

MANDATORY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN FINANCIAL FIRMS

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Aisha Oyiza Otori

Prior to mandatory adoption of International Financial ReportingStandards (IFRS), the Nigerian Statement of Accounting Standard (SAS)was considered of low quality and inadequate to address the financialreporting needs of companies in Nigeria. Nigeria adopted IFRS toovercome the weaknesses of SAS and improve the information contentsof financial reports in Nigeria. This study compares the informatio...

Jun, 2014 pp. 70-85 34 views 44 downloads

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Research Article

THE INFLUENCE OF RELIGION ON ENTREPRENEURIAL PARTICIPATION AMONG STUDENTS

Bugaje Idris Bashir^*, Mohammed Bashir Nafiu, Aliyu Maimuna Shika

Is religion a driver of entrepreneurship? This is the motivation of embarking on this research, to examine whether there is any influence between religion and entrepreneurship participation. With the high number of entrepreneurial activities currently in Nigeria, the main question is, does religion has any impact on such activities? The theory which underpin the study is Max Weber’s protestant eth...

Jun, 2015 pp. 86-96 24 views 58 downloads

30

Research Article

DETERMINANTS OF FINANCIAL SUSTAINABILITY OF PENSION FUND ADMINISTRATORS IN NIGERIA

Muhammad Shehu Tijjani^*

Financial sustainability of pension funds are often cited as essentialdeterminants for ensuring the provision of safe and reliable pension forretirees and pensioners. Whether pension fund administrators willbecome part of a lasting solution to the pension financing problems inNigeria or not depends on their ability to continue to grow, expand andsustain themselves over the course of time. Contempo...

Jun, 2014 pp. 86-108 23 views 37 downloads