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71 articles
51
Research Article

CORPORATE INVESTORS AND UNCERTAINTY MEASURES OF DEPOSIT MONEY BANKS IN NIGERIA

Muhammed Dahiru Tahir*

This study wants to identify the forces that drive the stock market by investigating how corporate investors react to certainty and uncertainty measures in new financial statement of deposit money banks in Nigeria. Using Ralph’s sampling method as benchmark; data were randomly collected from Nine (9) Nigerian banks covering the period of 2006 to 2013. The Dependent variables used in thi...

Dec, 2014 pp. 147-158 21 views 50 downloads
52
Research Article

IMPACT OF GOODWILL AND BRAND NAME ON EARNINGS QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Bukar Amos*, Abdullahi, Fatima Mahadi, Dogara Ibrahim Abdulmalik, Aliyu Mohammed

As a result of globalization, intangible assets have appeared to be a key factor in the valuation of today’s business enterprise. There, quite number of organizations in support of inclusion of intangible assets in firms’ financial statement and disclosure of information on it. However, there are a lot of subjectivity surrounding the intangible asset identification and separation from the financia...

Dec, 2015 pp. 156-175 28 views 44 downloads
53
Research Article

RISK ASSETS MANAGEMENT AND PROFITABILITY OF BANKS IN NIGERIA: A CAMELS MODEL APPROACH

Okpanachi Joshua*, Jimoh Ihiovi Ojo, Maude, Aminun-Kano

Risk asset management is very central in measuring profitability in the banking system due to the roles the banking system plays in any economy which calls for adequate and efficient management of their credit system. The main objective of this study centered on risk asset management and profitability of Banks in Nigeria. The study utilized secondary data from the annual report of the selected ban...

Jun, 2015 pp. 158-171 19 views 30 downloads
54
Research Article

THE MEDIATING EFFECT OF FIRM SIZE ON RAW MATERIAL PROCUREMENT DURING EXCHANGE RATE CHANGES: A STUDY OF LEAN FIRMS LISTED ON THE FTSE 100

Ali Ibrahim Labaran*

Lean manufacturing practices which started from Toyota ProductionSystem have evolved in to a practice that promoted a rethinking of severalmanufacturing and service operations. As a result, several firms in differentindustries are implementing lean practices to achieve better operation andfinancial result and at the same time keeping pace with the competition.Inventory in terms of raw materials, w...

Jun, 2014 pp. 158-180 33 views 18 downloads
55
Research Article

DETERMINANTS OF DIVIDEND PAYOUT RATIO IN THE NIGERIAN LISTED FIRMS

Tesleem Adeyemi*

The study examines the determinants of dividend payout ratio of listed firms in Nigerian Stock Exchange Market. In the light of previous studies, key explanatory variables were identified to disclose their relationship and impact on determination of dividend payout ratio. These variables are profitability, corporate tax, financial leverage and firm size. Out of 180 listed firms in Nigeri...

Dec, 2014 pp. 159-176 19 views 43 downloads
56
Research Article

MONETARY POLICY AND AGRICULTURE, FORESTRY AND FISHERY FINANCING IN NIGERIA: ERROR CORRECTION MECHANISM APPROACH

Ebire, Kolawole*, Mailafia Luka

The sole dependency of the Nigeria economy on oil has resulted to adverse effect most especially with the incessant fall in the global price of crude oil. Lots of calls have been made to the government to come up with measures that will increase participation in the agricultural sector. This study was carried out to examine the effect of monetary policy on agriculture, forestry and fishery fi...

Dec, 2016 pp. 164-178 46 views 47 downloads
57
Research Article DOI: 10.67203/njar.2016.e191qt16

BANK ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Jamilu Mohammed*, Murtala Abdullahi

This paper investigates the relationship between bank attributes and financial performance of listed deposit money banks in Nigeria for the period 2010 to 2015. Data was obtained from a sample of fourteen banks out of the population of fifteen banks through their annual report and accounts. Bank attributes as an independent variable was proxied by leverage, deposit growth rate, cash liquidity...

Jun, 2016 pp. 164-177 39 views 61 downloads
58
Research Article

INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION AND EARNINGS MANAGEMENT IN NIGERIAN QUOTED COMPANIES

Tesleem Adeyemi*

In this study, the researcher investigated the effects of IFRS adoption on earnings management in Nigeria. The effects of IFRS adoption has been a serious concern in financial accounting literature. This study used a sample of 68 non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2009 and 2013. In analyzing the collected data the...

Jun, 2015 pp. 172-197 15 views 22 downloads
59
Research Article

BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Ibrahim Ahmad Tijjani*, Muhammad Liman Muhammad, Okpanachi Joshua, Murtala Abdullahi

This paper investigates the relationship between board characteristics and earnings management of listed oil and gas firms in Nigeria for the period 2007 to 2014. Data was obtained from a sample of seven firms out of the population of nine firms through their annual report and accounts. Board characteristics as an independent variable was proxied by board size, board composition, foreign directors...

Dec, 2015 pp. 176-191 21 views 45 downloads
60
Research Article

FIRM LEVERAGE AND MARKET VALUE OF QUOTED NIGERIAN PHARMACEUTICAL COMPANIES

Samaila Thompson*

There are over 120 pharmaceutical companies in Nigeria and the industry is experiencing an annual growth rate of between 10% and 15% since 2001, and expected to grow at a much faster rate until 2020. Therefore, positive initiatives have to be put in place to boost the pharmaceutical sector of the Nigerian economy. However, major debates have centered on whether there is an optional capit...

Dec, 2014 pp. 177-189 27 views 51 downloads