Articles

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71 articles
61
Research Article DOI: 10.67203/njar.2016.uun4qdh8

FIRM ATTRIBUTES AND ACCOUNTING DISCLOSURE: A SYNTHESIS ANALYSIS

Ibrahim Yusuf*, Shehu Usman Hassan, Salisu Mamman

Accounting disclosure with its determinants has 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...

Jun, 2016 pp. 178-209 37 views 79 downloads
62
Research Article

EFFECT OF CENTRAL BANK OF NIGERIA MONETARY POLICY ON ECONOMIC DEVELOPMENT OF NIGERIA

Mazadu Abdullahi Saifullahi*, Shehu Usman Hassan, Aliyu Mohammed, Abubakar Muhammed Audi

The critics’ key arguments revolve around low monetary policy transparency with regard to the real economy and the time lag between when the monetary policy changes were brought about and the time it takes to have a positive effect in the real economy. The primary objective of this study is to assess the effect of Central Bank of Nigeria monetary policy on the Nigerian economy. Correlational ...

Dec, 2016 pp. 179-198 56 views 85 downloads
63
Research Article

TAX SYSTEM AND ISLAMIC FINANCE IN NIGERIA: A PROGNOSIS

Mansur Lubabah Kwanbo*, Mohammed Tanko

The emergence of the adverse effect of the global economic meltdownforced serious minded countries to consider alternative form of finance.Such consideration was not limited to only develop economies like theUnited Kingdom, developing economies like Nigeria considered that too,by consolidating on an already existing legislation. The study’s singularobjective is to prognosize the present indication...

Jun, 2014 pp. 181-203 27 views 54 downloads
64
Research Article

FIRMS ATTRIBUTES AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN THE LISTED NIGERIAN OIL AND GAS FIRMS

Mazadu Abdullahi Saifullahi*, Abubakar Muhammed Audi, Murtala Zakari, Shehu Usman Hassan

This study examines the influence of Firm Attributes on the corporate social environmental disclosure of listed oil and gas firms engage in onshore operations in Nigeria. Firm Attributes were proxied firm size, profitability, leverage and firm growth. The study used 90 firm-year paneled observations, panel ordinary least square was estimated. The study employed the use of censoring to arrive at th...

Dec, 2015 pp. 192-218 24 views 49 downloads
65
Research Article

FINANCIAL DEEPENING AND ENTREPRENEURSHIP DEVELOPMENT IN NIGERIA

GEMU Aliyu Audu*

Unavailability of finance is often argued to be the main challenge of entrepreneurship. However, governments of both developed and developing nations have been making concerted efforts to provide the means by which entrepreneurs get access to affordable finance. Therefore, this study examines the association between financial deepening and entrepreneurship development in Nigeria within a period of...

Jun, 2015 pp. 198-222 21 views 24 downloads
66
Research Article

FIRM ATTRIBUTES AND VOLUNTARY ACCOUNTING DISCLOSURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ibrahim Yusuf*, Shehu Usman Hassan, Salisu Mamman

The study examined firm attributes and voluntary accounting disclosure of listed Money Deposit Banks (DMBs) in Nigeria.It investigates whether profitability, liquidity, leverage, firm size and firm age influence voluntary accounting disclosure of listed DMBs in Nigeria. This was necessitated by the conflicting findings documented by studies that have associated firms’ attributes and voluntary...

Dec, 2016 pp. 199-231 44 views 76 downloads
67
Research Article

CAPITAL MARKET PERFORMANCE AND ECONOMIC GROWTH IN NIGERIA

Sa’adu, Abdul Hakeem*

This study examines the impact of capital market performance oneconomic growth of Nigeria for the period 1986 – 2013. Economicgrowth was proxied by gross domestic product while capital marketperformance was represented by market capitalization, total new issues,volume of transaction and listed equities. Data was collected usingsecondary source of data only. The technique employed was multipleregre...

Jun, 2014 pp. 204-224 22 views 18 downloads
68
Research Article DOI: 10.67203/njar.2016.gq042vg7

REGULATORY STRUCTURE, PENSION REFORM AND RETIREES’ WELFARE UNDER THE CONTRIBUTORY PENSION SCHEME IN NIGERIA: A FACTOR ANALYSIS APPROACH

Saheed Zakaree S.*, Lawal, O. I., Ahmed, Y. O

Social policy experts have long been divided about the optimal features of oldage security, and more recently about the strengths and weaknesses of various pension reforms as it affect the old workers. This paper examines the effects of pension reform and its regulatory structure on retirees’ welfare under the contributory pension scheme in Nigeria. Data were collected through structured ques...

Jun, 2016 pp. 210-223 67 views 65 downloads
69
Research Article

CORPORATE GOVERNANCE AND PERFORMANCE OF NIGERIAN BAILED-OUT BANKS: A PILOT STUDY

Nuraddeen Shehu Aliyu*

This paper aims at reporting a detailed process of pilot study starting from the questionnaire design to pilot study in order to establish the measures validity and reliability. The result of the reliability analysis will confirm the measuring capacity of the items for each construct and also form the basis of hypotheses testing on the relationships between CG variables and bailed-out banks’ perfo...

Dec, 2015 pp. 219-230 19 views 16 downloads
70
Research Article

BANK RISKS AND CAPITAL ADEQUACY RELATIONSHIP: A STUDY OF DEPOSIT MONEY BANKS IN NIGERIA

Samaila Thompson*, Abuh Adah

Capital adequacy is a benchmark for measuring the safety of financialinstitutions against the risks attached to their operations and continuityas a going concern. This study is an attempt to examine the relationshipbetween capital adequacy and bank risks. The proxy of the bank risksismade of risk-weighted asset ratio, deposit ratio and inflation rate for thepurpose of this study. Twelve banks were...

Jun, 2014 pp. 225-234 23 views 57 downloads