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ABSTRACT This study sought to examine the impart of bank credit on manufacturing firms performance in Nigeria. To facilitate this study, various hypothesis were proposed on the relationship that seem to exist between bank credit and manufacturing firms performance in Nigeria. Using data... Continue Reading

ABSTRACT This study analyzes the impact of working capital management on firm’s performance in Nigeria for the period of 2006 – 20011. For this purpose, balanced panel data of 50 firms is used which are listed in the Nigerian Stock Exchange. Results were analyzed by using the OLS regression and... Continue Reading

ABSTRACT Globally, tax agencies are leveraging on the electronic tax filling (e-filling) system to achieve greater tax administrative and compliance efficiency. However, taxpayers’ resistance and under-utilization of e-filing technology remain the greatest concern and still plagued the various tax... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In a global market in the in the contemporary economic environment all businesses need relevant and appropriate information quantitative as well as qualitative information which is adequate to survive and grow in a... Continue Reading

ABSTRACT This study examines the extent of impact of a broad range of finance based ratios on stock market returns of some selected food and beverages firms quoted on the floors of the Nigerian bourse (stock exchange). The finance based ratios... Continue Reading

. ABSTRACT Corporate Social Responsibility is a wonderful but still new concept in the business arena. It shows the specific ways the organization has adopted in integrating the Corporate Social Responsibility strategy with its operations,... Continue Reading

: A MARKOVIAN ANALYSIS APPROACH ABSTRACT This study presents a method of Markovian analysis of the behaviour of stock returns over time. It examines the Nigerian Stock market for the period December 2007 to December 2013. Given a time series of returns, a Markov chain is defined by letting one state... Continue Reading

ABSTRACT Taxation is the most important aspect of government revenue, without taxes the government cannot actualize its commitments to her citizens. In this study, taxation a major source of government revenue. I have thus analyzed the main benefit that can be reaped form taxation. In order to extract... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Taxes and how it is paid is one of the dynamic subject matter of governance in the developing and developed Nations. Tax is explained as an essential payment, enforced by government, to citizens without receiving any identifiable... Continue Reading

ABSTRACT Taxation plays a crucial role in promoting economic activity and growth. A critical challenge before tax administration in the 21st century Nigeria is to advance the frontiers of professionalism. The study is to examine the need for tax-payers’ enlightenment, verifying if there is a... Continue Reading

CHAPTER ONE 1.1 Background to the study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions; government agencies need it particularly for tax purposes while regulatory agencies use it to determine... Continue Reading

CHAPTER ONE 1.1 BACKGROUND OF STUDY A chartered accountant is a qualified number of the institute of Chartered Accountant of Nigeria (ICAN), a body established by the Act of Parliament No. 15, of 1965, with a primary objective of determining the standard of knowledge and skills to be... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Foreign direct investment (FDI) refers to the net inflows of investment to acquire a lasting management interest in an enterprise operating in an economy other than that of the investor. It is the sum of equity capital,... Continue Reading

ABSTRACT This study examined the relationship between internal auditing and external audit fees in Nigeria. This study made use of secondary data obtained from annual reports of publicly quoted companies in the Nigeria stock exchange. The regression method (OLS) and the correlation... Continue Reading

IMPACT OF INDIRECT TAX IN GOVERNMENT EXPENDITURES INDIRECT TAX AND GOVERNMENT EXPENDITURES IN NIGERIA ABSTRACT The broad objective of this study is to investigate the Impact of Indirect Taxes on Government Expenditures in Nigeria. Data was collected and analyzed using panel based regression. Macro-economic variables which include Customs and... Continue Reading

IMPACT OF MONETARY  POLICY ON STOCK PRICES IN NIGERIA ABSTRACT The study investigated the impact of monetary policy on stock price in Nigeria, using data covering a period of twenty six years, (1985 to 2010),with respect to three monetary policy factors, namely, broad money supply, monetary policy rate, and Treasury bill rate were included in the... Continue Reading

ABSTRACT The advent of information and Communications Technology (ICT) is rapidly changing the financial industry. In this study, the impact of ICT on the financial industry is described. A questionnaire was employed to collect data from members of staffs and managements of eight major banks,... Continue Reading

ABSTRACT This study focused on examining the relationship between corporate governance and voluntary information disclosure in Nigeria. The main objective of this study is to investigate the impact of corporate governance on firm’s voluntary information disclosure specifically... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Professional independence is a concept fundamental to the accountancy profession. It is essentially an attitude of mind characterized by integrity and objective approach to professional work. The second half of the 20th century according to Baker... Continue Reading

ABSTRACT This study has undertaken a comprehensive investigation of the relationship between globalization and stock exchange growth using data from the Nigeria Stock Exchange and Central Bank of Nigeria from 1980 to 2011. The study combined the ordinary least square statistical technique and the more... Continue Reading

CHAPTER ONE INTRODUCTION 1.1   Background of the Study The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations and financial position of the organisation. Corporate organisation owes a duty to fully disclose... Continue Reading

ABSTACT The study empirically examines the relationship between income tax and its impact on total revenue. In line with the objectives of this study, secondary data were obtained from central bank of Nigeria statistical bulletin and Federal Inland Revenue Service covering the... Continue Reading

ABSTRACT The broad objective of the study is to examine the determinants of corporate social responsibility of corporate entities. Specifically, the study examines the relationship between company size, profitability, industry type, firm’s origin and corporate... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The relevance, faithful representation of reported accounting earnings of entities has been questioned as a result of the global financial crises, corporate governance failures and financial scandals around the world and... Continue Reading

ABSTRACT This work was on the effect of potash on microbial activity on cooked brown beans.  Two samples: A and B for Beans cooked with potash and without potash respectively were used. Pour plate techniques and Biochemical tests were carried out to isolate and confirmed the presence of... Continue Reading