Volume 11, Issue 1 (June)

1

Research Article

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 mechanisms through board independence, audit committee...

Dec, 2015 pp. 1-14 39 views 39 downloads

2

Research Article

IMPACT OF OWNERSHIP STRUCTURE ON FIRM PERFORMANC OF DEPOSIT MONEY BANKS IN NIGERIA

Bukar Amos^*, GEMU Aliyu Audu, Abdullahi, Fatima Mahadi, Dije Muhammad Suleiman

This study focused on the impact of ownership structure and firm performance: evidence of money deposit banks in Nigerian capital market. There are many studies that have been conducted on the impact of ownership structure and firm performance: evidence of money deposit banks, but most of the studies are largely foreign base, therefore they are not conclusive and could not provide adequate evidenc...

Jun, 2015 pp. 15-32 42 views 17 downloads

3

Research Article

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 mechanisms in ascertaining the level of firm’s CSR inv...

Jun, 2015 pp. 33-54 28 views 27 downloads

4

Research Article

BOARD DIVERSITY AND MANIPULATIVE ACCOUNTING PRACTICE AMONG LISTED CONGLOMERATES IN NIGERIA

Ishaka Mohammed Tukur^*, Ahmad Bello Dogarawa, Jibril Yero

One of the main characteristics of an effective Board of Directors (BOD) is its membership diversity. Well-managed diversity on the BOD is expected to enhance a board’s capacity and effectiveness to monitor the opportunistic behaviour of managers, which more often than not motivates them to among other things engage in manipulative accounting practice. This paper examines the effect of board diver...

Jun, 2015 pp. 55-85 27 views 28 downloads

5

Research Article

THE INFLUENCE OF RELIGION ON ENTREPRENEURIAL PARTICIPATION AMONG STUDENTS

Bugaje Idris Bashir^*, Mohammed Bashir Nafiu, Aliyu Maimuna Shika

Is religion a driver of entrepreneurship? This is the motivation of embarking on this research, to examine whether there is any influence between religion and entrepreneurship participation. With the high number of entrepreneurial activities currently in Nigeria, the main question is, does religion has any impact on such activities? The theory which underpin the study is Max Weber’s protestant eth...

Jun, 2015 pp. 86-96 33 views 13 downloads

6

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 34 views 31 downloads

7

Research Article

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 (10) banks constitute the sample of the study. The s...

Jun, 2015 pp. 126-143 42 views 27 downloads

8

Research Article

RISK KNOWLEDGE SHARING AND ENTERPRISE RISK MANAGEMENT IMPLEMENTATION IN T

Idris Ahmed^*, Abdullahi Yusuf

This study has investigated the Influence of risk knowledge sharing on Enterprise risk management (ERM) framework implementation among 47 financial institutions in Nigeria. Questionnaires were administered to those in charge with risk management practices (i.e. chief risk officers and other senior level managers) of the sampled firms. The study utilized PLS-SEM causal modelling with the aid of Sma...

Jun, 2015 pp. 144-157 25 views 9 downloads

9

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 30 views 15 downloads

10

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 22 views 15 downloads

11

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 26 views 11 downloads