ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to empirically evaluate the influence of IFRS on the preparation and presentation of financial statements. International Accounting standard (IAS 1) on presentat...
ABSTRACT The picture of Africa particularly Nigeria, has been characterized by daunting challenges of economic underdevelopment, political instability, unemployment, poverty and diseases in the 21st century. The scenario called for the introduction of an Indigenous African Approach to problems peculiar to Africa, resulting into the formation of NEPAD with its country office in Nigeria. The study therefore sets out to examine the impact as well as the challenges of NEPAD in promoting sustaina...
Spreadsheet, a widely accepted critical business application tool with its benefits and unavoidable inadequacies is relied on by many accountants for financial reporting and operational processes despite the availability of accounting softwares. The aim of this research paper was to know the value placed by accountants on the use of excel spreadsheets in accounting information system and its relationship with quality of financial reports in Nigeria. Using a sample of fifty experienc...
The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore exam...
BACKGROUND TO THE STUDY Economic growth refers to increase in a country’s Gross Domestic Product, although this differs depending on how national product has been measured. Economic growth must be sustained for a developing economy to break the circle of poverty. Countries usually pursue fiscal policy to achieve accelerated economic growth. Tanzi (1994) observes that fiscal policy applies to the use of fiscal instruments (taxation and spending) to influence the working of the economic syste...
Tax administration in Nigeria lacks coherent policy and this made the economy to remain in a deep structure. The main purpose of this study was to investigate the critical tax administration challenges before Nigeria and pinpoint measures required by authorities and practitioners to meet them in order to achieve these, two hypotheses were formulated to guide the study.
The study is the impact of budgetary control on organisational performance Background to the Study The resources of an organization should be managed effectively and efficiently to achieve its purpose. This implies that the organization should be able to achieve its objectives by minimizing cost. Thus managing implies co-ordination and control of the efforts of the organization for achieving organizational objectives. The process of managing is facilitated when management charts its ...
This essay critically analyses the theoretical foundations, the similarities, and differences between the traditional and the contemporary approach to leadership and subsequently focuses on the personality-trait, the situational and the contingency leadership frameworks.
This essay discusses how (the psychology of behavior) operant and classical conditioning, cognitive dissonance, heuristic-systematic processing, and gestalt principles of perception, could help and has help businesses influence behavior via ads. And it highlight the role of the human brain.
The study is focused in examining financial constraint and investment decision of firms in Nigeria. The study seeks to reveal various financial constraints that are having effect on firms’ investment decision. The data have been taken from the balance sheet of nine (9) manufacturing firms listed in the Nigerian Stock Exchange for the time period 2008 to 2012. Multiple regression analysis has been done to examine the relationship among firm’s size, dividend payout ratio, firm’s age, capi...
This study investigates the role of the human resource management function in promoting individual and shared learning and knowledge creation capabilities in the Nigerian context. This qualitative study investigates the common theme of human resource management practices in extant academic expert literature revolving around organizational learning capabilities. Based on a survey, addressed to chartered human resource practitioners in Nigeria, the result indicates that strategic human resource...
Abstract Nigeria: Corruption has been identified as one of the most aggrieving concepts hampering human and economic progress in developing countries; a finding particularly relevant to the Nigerian case. Corruption exacerbates economic growth, reduces economic efficiency and development despite the availability of enormous human and natural resources in the country of investigation. The cardinal thrust of the present paper is to inquire about corruption in the Nigerian context under apprecia...
Abstract: The relation between economic growth and unemployment is being studied throughout a diverse set of contributions over the last years. Taking into account the current economic situation, this topic is regaining attention amongst economists essentially due to the importance of this relationship as a way to overcome the high unemployment rate that has been characterizing the Nigerian labour market. This paper examined the relationship between unemployment rate and economic growth ...
ABSTRACT The topic of dissertation is The Role Of Commercial Banks In Financial Small Scale Industries In Nigeria. A case study of Union Bank of Nigeria PLC. The major objective of the study is to ascertain the extent to which Union Bank of Nigeria PLC has helped to financial small scale industries in Nigeria. The instrument of data collection is questionnaires and research questions which formed the source of primary data, while materials from various published articles, textbooks, Journals ...
The research study examines digital marketing strategies and the performance of non-alcoholic beverages and pastries industry in Nigeria using UAC Foods Limited. Indeed, several literatures were reviewed based on the concept and strategies, theories and empirical review on digital marketing strategies and organizational performance. Thus, descriptive survey research design was adopted and as such three hundred (300) questionnaires were administered to the respondents at UAC Foods Limited w...