Mohammed Lawal

Department of Accounting, Ahmadu Bello University, Zaria Kaduna State, Nigeria

lawal.mohammed.sani@gmail.com

5 Publications

359 Views

243 Downloads

0 Citations

510 Global Citations

Publications 5

Research Article Vol. 12, Issue 2

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 ca...

Dec, 2016 Vol. 12, Issue 2 142 views 67 downloads

PDF

Research Article Vol. 11, Issue 1

INTERNAL GOVERNANCE MECHANISMS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COMPLIANCE IN NIGERIA

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Mohammed Lawal

The study examined the impact of internal governance mechanisms on compliance with IFRS disclosure in Nigeria in the year of IFRS mandatory adoption. The study used multiple regression in a sample of 154 listed companies in Nigeria to determine how internal governance mechanisms affect IFRS compliance. The result shows that internal governance mech...

Dec, 2015 Vol. 11, Issue 1 39 views 39 downloads

PDF

Research Article Vol. 11, Issue 2

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 corpo...

Dec, 2015 Vol. 11, Issue 2 27 views 33 downloads

PDF

Research Article Vol. 10, Issue 2

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) a...

Dec, 2014 Vol. 10, Issue 2 49 views 42 downloads

PDF

Research Article Vol. 9, Issue 2

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 b...

Dec, 2013 Vol. 9, Issue 2 102 views 62 downloads

PDF

Back to Articles