Research Papers/Topics in Accounting And Finance

The effect of treasury single account (TSA) policy on Government parastatals cash flow management

ABSTRACTTreasury Single Account (TSA) came as a quick fix to regulating the level of accountability and transparency in the financial resources of the government of the country. Treasury Single Account (TSA) is a unified structure of government bank accounts enabling consolidation and optimal utilization of government cash resources. Through this bank account or set of linked bank accounts, the government transacts all its receipts and payments and gets a consolidated view of its cash positio...

THE IMPACT OF MICROFINANCE BANKS ON FINANCIAL INCLUSION IN NIGERIA

ABSTRACT This study investigated the impact of microfinance banks on financial inclusion in Nigeria using five selected microfinance banks in Abuja as a case study. The purpose of the study is to examine the impact of micro financing on financial inclusion in Nigeria and to see how other factors surrounding the microfinance banks affects financial inclusion. A likert type questionnaire was used for data collection. A total of 100 respondents were randomly selected as sample for the ...

Forensic accounting: A moderator to fraud risk factors in the Nigerian deposit money banks

Abstract Key words forensic accounting DMBs pressure opportunity rationalization     The primary role of the forensic accountant/examiners is the depending fraudulent litigations before a competent court of jurisdictions. In addition the forensic accounting index sore (FAIS)if followed strictly will of no doubt prevent financial malpractices in the Deposit Money Banks (DMBs) liste...

THE IMPACT OF FINANCIAL LITERACY ON THE PROFITABILITY OF SMALL-SCALE ENTERPRISES IN CALABAR MUNICIPALITY, CROSS RIVER STATE

ABSTRACT The focus of this research is on the impact of financial literacy on the profitability of some small-scale enterprises in Calabar Municipality, Cross River State. An inquiry into their level of adoption of financial literacy was also studied. A review of related literature was carried out to examine the extent of work done in the field. A carefully structured questionnaire was used to collected data on the level of adoption of financial literacy and also a financial literacy te...

THE CAUSES AND EFFECTS OF FAILURE OF MICROFINANCE BANKS IN NIGERIA

CHAPTER ONE1.0. BACKGROUND OF THE STUDYFinancial instability has been in the scene of Nigerian economy for a long time. Itis obvious that the financial instability is an important topic to develop. The costburden associated with bank failure is so disturbing that the need for continuedstudy of causes of banking financial instability on both the practical and theoreticallevel cannot be overemphasized. Some years back, Nigeria witnessed numerousbank failures. Example Savannah bank, All State Tr...

CREDIT MANAGEMENT AND BANK PERFORMANCE IN NIGERIA

CHAPTER ONE1.0. BACKGROUND OF THE STUDYCredit management in our banking sector today has taken a different dimension from what it used to be. The banking industry has adopted a lot of strategies in checking credit management in order to stay in business. Thus the banking industry in Nigeria has lost large amount of money as a result of the turning source of credit exposure and taken interest rate position. Nigerian banks are being required in the market   because of their ...

A Comparative Analysis of Human Capital Efficiency of Public and Private Banks in India

The purpose of the study is to make a comparative analysis of the human capital efficiency (HCE) of the private and public banks in India for the period 2005-06 to 2009-10. The study is based on the secondary data taken from the financial statements of the banks. Value added method has been used to measure thehuman capital efficiency of the banks. Exponential trend method, ANOVA and GAP Analysis has been used to measure the variation in the human capital efficiency of the private and publi...

Effect of Value Added Tax on the economic development of Nigeria

ABSTRACTThe purpose of this study is to investigate the effect of Value Added Tax on the Nigerian economy as it relates to how it can improve government revenue and throws more light in its contribution to the economic growth and development of Nigeria. A review of literature relating to the impact, administration and collection of VAT in Nigeria was elucidated and questionnaires and oral interview were distributed.  A Simple percentage table presentation and chi-square were used to analyze ...

Research Project (M Hatutale Final F)

AbstractThe study evaluates the performance of TransNamib using ratios analysis, to determine how the company performs by breaking further the information in the financial statements for the financial year 2012 and 2013.The study used descriptive to interpret secondary data which were obtained from TransNamib. Performance was measured using different financial ratios such as Liquidity, which indicated that the company position to pay its short term debts was very bad. Profitability rat...

Ratio Analysis as a Tool for Performance Evaluation of State Owned Enterprise: A Case Study of TransNamib

AbstractThe study evaluates the performance of TransNamib using ratios analysis, to determine how the company performs by breaking further the information in the financial statements for the financial year 2012 and 2013.The study used descriptive to interpret secondary data which were obtained from TransNamib. Performance was measured using different financial ratios such as Liquidity, which indicated that the company position to pay its short term debts was very bad. Profitability rat...

Assessment of the Financial Performance of Manufacturing Organizations in Nigeria (2009-2011): A Case Study of Unilever Nigeria Plc

The study analyzed the use of accounting ratio to measure the financial performance of an organization. This study was undertaken majorly to analyze the impact of accounting ratio on the financial performance of an organization. Specific objectives of the study are: To measure the liquidity position of Unilever Nigeria Plc, to find out the profitability trend of the organization given its level of investment and turnover, to find out the level of gearing and investment ratios of the org...

THE ROLE OF NIGERIAN STOCK EXCHANGE IN THE VALUATION AND MANAGEMENT OF BUSINESS ENTERPRISE IN NIGERIA (A CASE STUDY OF NIGERIA STOCK EXCHANGE IN ENUGU, ENUGU STATE)

ABSTRACT The research study is structured towards the role of Nigerian stock exchange in the valuation and management of business enterprise in Nigeria from 2002 – 2014. Some of the objectives like the reason for the establishment of the capital market, the modes of operation, were highlighted in this research work. To accomplish the study, a well-structured questionnaire and interview were used in the data collection. On the data analysis, a simple percentage was used for each of the ...

THE ASSESSMENT OF CAPITAL GAIN TAX ADMINISTRATION IN NIGERIA (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE)

          ABSTRACTTax is a compulsory levy imposed by the government on the income or profit of the taxpayers in order to pay the expenses of governance. Capital Gains Tax is a form of tax chargeable on capital gains arising from the disposal of chargeable assets. This paper examines the nature and the justification for Capital Gain Tax as a lucrative ground for raising revenue for development especially in the developing countries. In Nigeria, Capital Gain Tax is yet...

MERGER AND ACQUISITION AS A STRATEGY FOR GROWTH IN NIGERIAN BANKING INDUSTRIES (A CASE STUDY OF SOME SELECTED BANKS IN ENUGU MUNICIPAL)

ABSTRACTThis research work is aimed at ascertaining the various positive impart which merger and acquisition has contributed in banking growth in Nigeria banking industries and prospects in the banking world using access bank in Enugu state as a case study. The importance of merger and acquisition will be apparent when considering the fact from the data that is gathered in the course of this work, from the related literature as well as, from interviews and discussions. Also questionnaires wer...

Examination of the Determinants of Customers Perception on Islamic Financing in Nigeria

AbstractThe aim of this study is to examine the determinants of customers perception on Islamic Financing in Nigeria. This is because Nigeria is one of the emerging and vibrant market in African. It assessed the relationship between religious obligation, quality of services and product, government support, and social influence on the level of customer perception on Islamic finance in Nigeria. A field survey was conducted and samples drawn using non-probability convenience sampling technique. ...


1 - 15 Of 24 Results