Research Papers/Topics in Accounting and Finance

LOCAL GOVERNMENT FINANCIAL MANAGEMENT AND TAXATION IN AFRICA: THE CHALLENGES AND RECOMMENDED APPROACHES

The part expected to be played   by local governments in promoting efficient mobilization of domestic asset is becoming more conspicuous as a result of the lingering economic effect of some global disease outbreaks which have interrupted countries’ traditional financial inflows. However, the local governments, particularly those in developing nations, do not seem to be meeting this expectation. With exploratory research design, this study has reviewed the literature on how the local gover...

Capability Requirements on Fraud Prevention in the Nigerian Public Sector: The Perception of Professional Accountant

The objective of the study is to investigate the knowledge, skills, and ethics from the perception of Professional Accountant on fraud prevention in the Nigerian public sector. The primary data was collected from a Professional Accountant in the Office of Accountant General and Auditor General for the Federation in Nigeria through a self-administered questionnaire. Five hundred questionnaires were distributed, out of which 312 were retrieved from respondents. This study employed the Statistic...

The Use of Financial Distress and Financial Structure Ability as a Determinant of Financial Manipulations Level among Public Listed Companies in Malaysia

Financial manipulations are growing exponentially due to the dynamic complexities of businesses. This influenced a huge number of jobs and fund losses and renowned worldwide corporate scandals right from Health South and Freddie Mac, WorldCom, Cendant Corp and Tyco Scandals in 2002, Enron Scandal and Waste Management Scandal among others. However, if not detected early, and prevented, it could lead to a gradual loss of investor’s confidence. Therefore, this study examines the influence ...

INFLUENCE OF CASH MANAGEMENT ON FINANCIAL PERFORMANCE OF SELECTED MANUFACTURING COMPANIES IN NIGERIA

Abstract: This study investigated the influence of cash management on financial performance of selected manufacturing companies in Nigeria. The population of the study included fifty five (55) manufacturing firms quoted on the Nigerian Stock Exchange (NSE) with a sample size of twenty-six (26) manufacturing companies purposively selected from the consumer and industrial goods sub-sectors. Ex-post facto research design was employed in the study. The secondary data was obtained from Annual repo...

PROJECT PORTFOLIO MANAGEMENT AND PROJECT SUCCESS IN NIGERIA: A STUDY OF AQUA - RAPHA INVESTMENT NIGERIA LIMITED

AbstractThe aim of this study was to determine the effect of project portfolio management on project success, using Aqua Rapha Investment Nigeria Limited as a case study. The specific objectives of the study were to determine the effect of project portfolio management on product quality of Aqua Rapha Investment Nigeria Limited, ascertain the effect of project portfolio management on project costing in Aqua Rapha Investment Nigeria Limited and assess the effect of project portfolio management ...

IMPACT OF CASH CONVERSION CYCLE AND PROFITABILITY OF SELECTED CHEMICAL AND PAINT FIRM IN NIGERIA

Abstract: This study investigated the impact of cash conversion cycle on profitability of selected chemical and paint firms in Nigerian for the period, 2000-2013. Adopting the (CCC)cash conversion cycle (accounts collection period plus inventory conversion period minus accounts payable period) as independent variable and gross operating profit as dependent variable and controlling for liquidity, financial assets to total assets (FATA), SIZE and leverage (DR), the study revealed that cash conv...

EFFECT OF FISCAL DEFICIT FINANCING ON NIGERIA’S ECONOMIC GROWTH (1980-2018)

For several years in the past, the Nigerian economy was characterized by a high level of external and internal debts. Contrary to expectations, the country’s economy grew sluggishly. This necessitated the re- examination of the effect of fiscal deficit financing on the economic growth of Nigeria. The study period covers from 1980 to 2018. Specifically, the study sought to ascertain the effects of domestic borrowing, external borrowing, way and means and the use of foreign reserves on the re...

Effect of Budget Implementation on Nigeria's Economic Development

The impact of an increasing size of government operations on economic growth has become an emerging major public debate. Nigeria's public expenditure has been increasing year by year, mainly for the purpose of boosting her economic development. Unfortunately, the achievement of this objective has continued to elude the country. The major aim of this study was to determine how budget implementation by Nigeria affected her economic development during the period from 2000 to 2016. Specifically, ...

Internal Control: A Tool for Fraud Control in Deposit Money Banks in Nigeria

The quest to curtail or eliminate frauds, errors, and irregularities has made the institution of appropriate internal control inevitable in organizations especially banks where the object of trade is money. The study, therefore, explored the use of internal control as a tool for fraud control in deposit money banks in Nigeria. A survey research design was adopted for the study with data collected using structured questionnaires from fifteen deposit money banks in the Enugu metropolis. The res...

Users’ Perspectives Of Electronic Banking Risk Issues And Control Measures To Manage The Identified Risk: A Case Study Of Gcb Bank Ltd

ABSTRACT The speed of technological advancement has improved financial innovation in the banking sector by the introduction of new products and services, with electronic banking capabilities to enhance the convenience of banking. However, this financial innovation poses risk issues, which need to be addressed. This research study was carried out to obtain users' perspectives on e-banking risk issues and the control measures to manage the identified risk, using GCB Bank Ltd as a case study. I...

ISLAMIC FINANCIAL CULTURE: ALTERNATIVE ECONOMIC SYSTEM FOR RAPID AND SUSTAINABLE ECONOMIC GROWTH IN WEST AFRICAN COUNTRIES

Abstract West African countries are wealthy countries with abundance of both human and natural resources. Some of its member countries are leading member of the OPEC countries. Surprisingly poverty in West African countries is at an alarming rate. Most of its countries are categorized as underdeveloped countries with highest rate of corruption in the world. It is characterized by very weak economies and very low growth rates. There is prevalence of abject poverty as a result of poor economic...

The impact of capital structure on profitability of ethiopian construction companies evidence from large tax pay organizations

The choice of fund sources to finance an organization’s operation and investment activities is one of the major activities organization managers have to decide. This decision of managers in financing their firm’s operation and investment could involve; issuance of debt, raising of new capital through issuance of additional shares of equity, or retaining of capital from earnings generated from operations; and selection from among them largely depend on the effect they have on the organiza...

Firms cash management, adjustment cost and its impact on firms’ speed of adjustment: a cross country analysis

Abstract We investigate the firms’ specific attributes that determine the difference in speed of adjust- ment (SOA) towards the cash holdings target in the Scandinavian countries: Denmark, Norway and Sweden. We examine whether Scandinavian firms maintain an optimal level of cash holdings and determine if the active cash holdings management is associated with the firms’ higher SOA and lower adjustment costs. Our findings substantiate that a higher level of off-target cost...

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

The study investigates the influence of International Financial Reporting Standards adoption, using accounting performance measure, to determine the CEO pay in listed banks in Nigeria. The audited annual financial statements of listed banks in Nigeria covering the period of 2009–2015 are analyzed. Fixed effect model, viz panel data analysis is adopted to establish the findings. The findings indicate that adoption of IFRS in Nigeria results in an inverse relationship with accounting performa...

Firm performance and condensed corporate governance mechanism: Evidence of Nigerian financial institutions

This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporate governance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built using Principal Component Analysis with 6 (six) identified corporate governance mechanisms from prior studies and then examines its effect on firms’ performance. This study draws a sample of twenty-four (24) financial companies from the listed financi...


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