Research Papers/Topics in Accounting And Finance

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...

The Effects of Federal Tax Component on Standard of Living in Nigeria

In the early days of civilization, biblical and pre biblical days, taxes were collected to maintain the kings\queens, 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 masters\conquerors.  These  forms  of  taxes  did not&n...

THE EFFECT OF CAPITAL ADEQUACY AND OPERATIONAL EFFICIENCY ON PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT Abstract: This paper examines the effect of Capital Adequacy and Operational Efficiency on profitability of Deposit Money Banks (DMBs) in Nigeria for the period of 2008-2016 using panel data of 15 listed banks drawn from the Nigerian stock exchange. The independent variables were proxied by Capital Adequacy and Operational Efficiency while profitability was proxied by Return on Assets (ROA). The study adopts correlational research design to examine the effect of the bank spe...