ABSTRACT The 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...
Abstract The 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 ratios ...
Abstract The 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 ratios ...
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 organizat...
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 qu...
ABSTRACT Tax 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 to yield the desir...
ABSTRACT This 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 w...
Abstract The 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....
In the early days of civilization, biblical and pre biblical days, taxes were collected to maintain the kingsqueens, provide security and fight wars. It could be a direct surcharge on the citizens of the kingdom or empire or tributes paid by ‘conquerors’ to show their unflinching loyalty to mastersconquerors. These forms of taxes did not necessarily depend on richness or the ability to pay concept. There was of course no record of ac...
ABSTRACT Banking is in the midst of change that has arisen due to economic depression. As government seek to improve economic efficiency and better allocation of resources to solve the problem of economic depression, policy makers are shifting towards openness, competitiveness and market discipline. In response to the developments, Deposit Money Banks in Nigeria engaged in financial sanitizing, management strengthening, corporate refocusing, Business Process Reengineering (BPR), mergers and...
Since the implementation of Treasury Single Account (TSA) in 2015 by the present administration in government with the intention to control financial mismanagement which will consequently improve government revenue and economic growth; stakeholders, researchers and the general public are interested to know the extent to which these objectives have been met. This study empirically examined the extent to which TSA has improved Federally Collected Revenue (FCR) and Gross Domestic Product (GDP) ...
DETERMINANTS OF DIVIDEND POLICY IN NIGERIA (A case Study of Manufacturing Firms) Abstract This study seeks to examine determinants of dividend policy in Nigeria. The determinants of dividend policy studied are firm size, firm’s performance and liquidity. The study employed the use of secondary data from annual reports whose results were analyzed using the E-view...
This is a Research Project done to achieve a Bachelor's degree from Oxford Brookes University. The case study is on Dangote Cement with comparative analysis of Lafarge Cement Plc. Analysis was done using Financial ratios and Business models like PEST and SWOT. The project objective was achieved using these tools, with references extracted from secondary sources.
ABSTRACT The study was embarked upon to review and examine taxation as a means of generating revenue that will serve as a way forward from declining oil revenue in Nigeria. The study’s objectives are; to look into taxation as a way forward from declining oil revenue, to review the impact of taxation on the economic grow and development, to run through the Nigeria tax system regarding its administration, enforcement, collection and remittance of taxes and consider ways of making the Nigeria...
THE EFFECTS OF CORPORATE GOVERNANCE ON FIRM PERFORMANCE. (A STUDY OF SELECTED COMPANIES IN NIGERIAN STOCK EXCHANGE) BY ONYENWEH IFEANYI EMMANUEL 2012154085 DEPARTMENT OF ACCOUNTANCY, FACULTY OF MANAGEMENT SCIENCE, CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY, IGBARIAM CAMPUS AUGUST, 2016. TITLE PAGE THE EFFECTS OF CORPORATE GOVERNANCE ON FIRM PERFORMANCE. (A STUDY OF SELECTED COMPANIES IN NIGERIAN STOCK EXCHANGE) BY ONYENWEH IFEANYI EMMANUEL 2012154085 BEING A PROJECT PRESENTED TO THE ...