Volume 11, Issue 2 (December)

1

Research Article

BOARD CHARACTERISTICS, OWNERSHIP STRUCTURE AND FIRM VALUE OF LISTED PETROLEUM COMPANIES IN NIGERIA

Samaila Thompson^*, Ahmad Bello Dogarawa, Musa Inuwa Fodio, Ahmad Bello

Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a variety of corporate scandals have continued to raise the concern of policy makers, investors, analy...

Dec, 2015 pp. 1-43 30 views 26 downloads

2

Research Article

BUSINESS COMPLEXITY EFFECT ON THE RELATIONSHIP BETWEEN DIRECTORS’ OWNERSHIP AND FINANCIAL PERFORMANCE IN NIGERIAN MANUFACTURING FIRMS

Abubakar Ahmed^*, Hussaini Shuaibu

Agency theory suggests that higher information asymmetry in complex firms leads to greater agency conflict. The paper examined the role of directors’ ownership on financial performance and the moderating role of business complexity on that effect. Data were collected from secondary source through published annual reports of 22 firms for the period 2007 to 2015. Business complexity was measured by ...

Dec, 2015 pp. 44-59 37 views 20 downloads

3

Research Article

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 information overloaded. Large firms have strong motives to ...

Dec, 2015 pp. 60-90 35 views 66 downloads

4

Research Article

ACCOUNTANCY PROFESSIONAL ETHICS AND ASSESSMENT OF COMPLIANCE LEVEL BY THE NIGERIAN AUDITORS

Abuh Adah^*, Samaila Thompson

The primary objective of auditing is to enable the auditor to express his professional and independent opinion on the true and fair view of financial statements of an enterprise. Auditing is governed by accountancy professional ethics which the Nigerian auditors are expected to comply with before expression of their opinions. The two major professional accountancy bodies in Nigeria, Institute of C...

Dec, 2015 pp. 91-104 41 views 27 downloads

5

Research Article

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 corporate tax avoidance among deposit money banks (DMBs...

Dec, 2015 pp. 105-119 27 views 33 downloads

6

Research Article

DETERMINANTS OF EXTERNAL AUDITORS’ ROTATION IN LOCAL GOVERNMENT COUNCILS OF KADUNA STATE

Ahmad Aliyu Abdullahi^*, Salisu Mamman, Ahmad Bello Dogarawa

This study examined empirically the determinants of external auditors’ rotation in Kaduna State Local Governments. A survey of local government directors of finance, internal auditors, area auditors and local government inspectors was conducted to collect data on perceptions of attributes important in the external auditors’ appointment(rotation) decision in Kaduna State Local Governments. The popu...

Dec, 2015 pp. 120-142 30 views 22 downloads

7

Research Article

CONSUMER ATTITUDE, PERCEIVED RISK, TRUST AND E-BANKING IN KADUNA STATE

Bugaje Idris Bashir^*, Idris Ahmed

The need to have an efficient as well as an effective financial system that will ensure easy monitoring and pave way for a cashless economy have made the central bank of Nigeria to come up with policies that will force customers to embrace e-banking products. The objective of this paper is to examine the influence of customer attitude, perceived risk and trust on internet banking adoption in Kadun...

Dec, 2015 pp. 143-155 20 views 9 downloads

8

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 27 views 26 downloads

9

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 40 views 35 downloads

10

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 35 views 36 downloads

11

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 27 views 8 downloads

12

Research Article

WORKING CAPITAL EFFICIENCIES AND FIRM VALUE OF INDUSTRIAL GOODS COMPANIES IN NIGERIA

Muhammad Salisu^*, Kassim Shika Yusha'u

The study examines the effect of working capital efficiency on firm value of listed industrial goods firms (Building materials sub-sector) in Nigeria. Multiple regression method was used to analyze the data extracted from annual reports and accounts of five (5) sampled firms for the period 2006- 2015. The results found that cash conversion cycle is one of the major determinants of working capital ...

Dec, 2015 pp. 231-241 21 views 7 downloads