Articles | Nigerian Journal of Accounting Research

31

Research Article

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

Samaila Thompson^*

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 objective of this study is to examine the relationship between Human Resources Disclosures and the Fi...

Dec, 2013 pp. 88-100 33 views 67 downloads

32

Research Article

CONGLOMERATION AND LEVERAGE: TEST OF AGENCY THEORY’S SPECIAL USE OF DEBTS HYPOTHESIS IN IGERIAN CONGLOMERATES FIRMS

Mohammed Lawal^*, Mahmood, Baffa Asma’u

The study is a contribution the large discussion on the determinants of capital structure in firms but with specific focus on conglomerates short term leverage decision. The impetus of the study in based on the need to provide empirical evidence to support the Special Use of Debts Hypotheses (SUDH) proposed by Jensen and Meckling’s (1976) agency theory. To test the SUDH, speed of divestu...

Dec, 2014 pp. 89-114 22 views 48 downloads

33

Research Article

ACCOUNTANCY PROFESSIONAL ETHICS AND ASSESSMENT OF COMPLIANCE LEVEL BY THE NIGERIAN AUDITORS

Abuh Adah^*, Samaila Thompson

The primary objective of auditing is to enable the auditor to express his professional and independent opinion on the true and fair view of financial statements of an enterprise. Auditing is governed by accountancy professional ethics which the Nigerian auditors are expected to comply with before expression of their opinions. The two major professional accountancy bodies in Nigeria, Institute of C...

Dec, 2015 pp. 91-104 20 views 43 downloads

34

Research Article

IMPACT OF GOVERNMENT EXPENDITURE ON THE ECONOMIC GROWTH IN NIGERIA

Hussaini Bala^*, Bilkisu Kabir Farouk, Abubakar Muhammed Audi

The study made an attempt to find the impact of public expenditure on the growth of the Nigerian economy. It covers the period of 1980 – 2014. A unit root test was conducted to improve the validity of statistical inferences before running for Ordinary Least Square (OLS). The findings of the study revealed that there is a positive significant relationship between Government expenditure and GDP whil...

Jun, 2015 pp. 97-125 25 views 42 downloads

35

Research Article DOI: 10.67203/njar.2016.onlq15bm

IMPACT OF CAPITAL STRUCTURE ON DIVIDEND PAY-OUT RATIO IN UNILEVER NIGERIAN PLC

Mohammed Zubairu^*, Morakinyo Faith Opeyemi

This study examined the impact of capital structure on dividend pay-out ratio. The data used for this study was extracted through secondary source from the annual financial report of Unilever Nigerian plc. The study employed the use of the multiple regression technique which offers explanation on the relationship between a dependent variable and two or more explanatory variables within a...

Jun, 2016 pp. 99-115 47 views 86 downloads

36

Research Article

DETERMINANTS OF PROFITABILITY IN THE NIGERIAN DEPOSIT MONEY BANKS

Osuagwu Godwin Onyewuchi^*, Uyagu David Benjamin

The issue of poor performance of deposit money banks in Nigeria has been a long standing one, Consequently this study examined the determinants of profitability of deposit money banks in Nigeria using both internal variables (capital adequacy ratio, asset quality ratio and liquidity ratio) and external variables (Gross Domestic Product , interest rate and rate of inflation). Seven banks were ...

Dec, 2013 pp. 101-114 36 views 51 downloads

37

Research Article

FIRM CHARACTERISTICS AND CORPORATE TAX AVOIDANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Aisha Nuhu Mohammed^*, Mohammed Lawal

Corporate tax avoidance has, especially since 2001 received vast empirical examination in Western academe. The same can however not be said in respect of tax avoidance by corporate entities in Nigeria. This study therefore examined the effect of firm characteristics such as firm size, financial leverage, profitability and capital intensity on corporate tax avoidance among deposit money banks (DMBs...

Dec, 2015 pp. 105-119 17 views 43 downloads

38

Research Article

CORPORATE STRUCTURE AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Ibrahim Ahmad Tijjani^*, Muhammad Liman Muhammad, Mohammed Tanko, Department of Accounting, Kaduna State University, Kaduna

This paper investigates the relationship between corporate structure and earnings management of listed oil and gas firms in Nigeria for the period 2006 to 2015. Data was obtained from a sample of seven firms out of the population of nine firms through their annual reports and accounts. Corporate structure as an independent variable was proxied by leverage, tangibility, firm size and firm age,...

Dec, 2016 pp. 108-124 82 views 493 downloads

39

Research Article

POSSESSION FORMATION AND EARNINGS MANAGEMENT OF LISTED CHEMICAL AND PAINTS FIRMS IN NIGERIA

Ahmad Bello^*, Salisu Abubakar, Musa Adeiza Farouk

ractAlmost two decades after the global financial crises of 90’s blamed onthe pervasiveness of earnings management, the concept still dominatesfinancial literature. Ownership spread and control, otherwise known asPossession Formation ought to play an immeasurable role in mitigatingmanagement excessiveness and opportunistic behaviour inmisrepresentation of underlying economic reality of a firm, Thu...

Jun, 2014 pp. 109-135 32 views 52 downloads

40

Research Article

DIRECTORS’ SHAREHOLDING AND NIGERIAN BAILED-OUT BANKS’ PERFORMANCE

Nuraddeen Shehu Aliyu^*

This paper extends an earlier proposed framework and thus empirically examining the effect of board of directors’ share ownership on the non financial performance of banks in an era of post banking crisis that called for a bailout reform in Nigeria. This board characteristic is adopted to address a peculiar ownership structure problem in the banking sector, and consistent with the board m...

Dec, 2014 pp. 115-128 25 views 15 downloads