Shehu Usman Hassan

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Research Article Vol. 12, Issue 2

EFFECT OF ACCOUNTING CONSERVATISM ON INVESTMENT EFFICIENCY OF LISTED CONGLOMERATE FIRMS IN NIGERIA

Lawal Aminu^*, Abubakar Muhammed Audi, Shehu Usman Hassan

This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression analysis of 10 years data Ordinary Least Squares (...

Dec, 2016 Vol. 12, Issue 2 102 views 104 downloads

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Research Article Vol. 12, Issue 2

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 moneta...

Dec, 2016 Vol. 12, Issue 2 131 views 89 downloads

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Research Article Vol. 12, Issue 2

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 tha...

Dec, 2016 Vol. 12, Issue 2 98 views 84 downloads

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Research Article Vol. 12, Issue 1

BANK LIQUIDITY AND PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abbas Usman^*, Shehu Usman Hassan, Zainab Dabo

There have been divergent views on the impact of corporate liquidity on profitability of firms and this was a stimulant to this study in order to find out the reality. The main objective of the paper is to examine the impact of liquidity on profitability of listed Deposit Money Banks in Nigeria for the period 2005 2014. The study used ex-pos...

DOI: 10.67203/njar.2016.r7elft0q

Jul, 2016 Vol. 12, Issue 1 170 views 100 downloads

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Research Article Vol. 12, Issue 1

IMPLEMENTATION OF CASH BASIS IPSAS IN NIGERIA: CHALLENGES AND PROSPECTS

Ahmad Aliyu Abdullahi^*, Ahmad Bello, Shehu Usman Hassan

Government Accounting has been operated based on Cash Accounting and Private Sector Accounting has been predicated on Accrual Basis. Whereas the Accrual Basis of Accounting has been working well in the private Sector, the continued application of the Cash Basis in the Public Sector appears to have thrown up a number of problems, the main on...

DOI: 10.67203/njar.2016.ks0754wi

Jun, 2016 Vol. 12, Issue 1 127 views 90 downloads

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Research Article Vol. 12, Issue 1

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 inform...

DOI: 10.67203/njar.2016.uun4qdh8

Jun, 2016 Vol. 12, Issue 1 86 views 83 downloads

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Research Article Vol. 11, Issue 2

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 informati...

Dec, 2015 Vol. 11, Issue 2 35 views 66 downloads

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Research Article Vol. 11, Issue 2

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 s...

Dec, 2015 Vol. 11, Issue 2 35 views 36 downloads

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Research Article Vol. 11, Issue 1

CAPITAL STRUCTURE AND PROFITABILITY OF DEPOSIT MONEY BANKS IN NIGERIA

Hussaini Shuaibu^*, Abubakar Muhammed Audi, Shehu Usman Hassan

The study investigated the impact of capital structure (proxy by debt to total asset ratio and debt to equity ratio) on profitability (proxy by return on asset) of listed DMBs in Nigeria for the period 2005-2014. The population of the study comprises seventeen (17) DMBs listed on the Nigerian Stock Exchange (NSE) December, 2014. Out of which ten (1...

Jun, 2015 Vol. 11, Issue 1 42 views 27 downloads

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Research Article Vol. 11, Issue 1

DO CORPORATE GOVERNANCE MECHANISMS INFLUENCES CORPORATE SOCIAL RESPONSIBILITY PRACTICE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abdulazeez Abubakar^*, Shehu Usman Hassan, Aliyu Saidu

Corporate social responsibility is no doubt a welcome idea especially in the face of rising competition in business environment that has created several challenges for businesses due to the recent public awareness regarding its economic importance globally. Majority of prior CSR researches have neglected the role played by corporate governance mech...

Jun, 2015 Vol. 11, Issue 1 28 views 27 downloads

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Research Article Vol. 10, Issue 1

DETERMINANTS OF CAPITAL STRUCTURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Hussaini Shuaibu^*, Abubakar Muhammed Audi, Shehu Usman Hassan

ractCapital structure can be said to a pivot upon which all banking activityrevolve, and if well determine will support the bank in it operation byproviding a buffer to absorb unanticipated loses from it activity. Thepaper investigated the determinant of capital structure in Nigeriadeposit money banks from 2004 to 2013. The population of the studyc...

Jun, 2014 Vol. 10, Issue 1 58 views 48 downloads

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Research Article Vol. 9, Issue 2

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 b...

Dec, 2013 Vol. 9, Issue 2 136 views 73 downloads

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