Research Papers/Topics in Accounting And Finance

Digital Forensic Tools and Techniques: The Impact on Fraud Detection and Prevention Among Deposit Money Banks (DMBS) in Nigeria

ABSTRACTFraudulent practices in Nigerian Deposit Money Banks (DMBS)  have led to increased losses and collapse of deposit banks, hence the need to use digital forensics services to detect and prevent such fraudulent activities. The banking industry is a very important institution with many internal controls in order to overcome the fraudulent practices. The objective of this study was to examine the impact of digital forensics services on fraud detection and prevention among deposit money ba...

Forensic Accounting as a tool for fraud detection and prevention

ABSTRACTThis study examines forensic accounting as a tool for fraud detection and prevention in the Public Sector. In conducting the study, hypotheses were stated and questionnaires were drawn in line with the hypotheses for testing. The study utilized primary source of data collection. A total of 132 questionnaires were retrieved from staff of Nigerian Film Corporation, Jos. Analysis was carried out using descriptive statistics, chi-square. The null hypotheses were rejected indicat...

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 ...

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...

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...

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...

A CRITICAL ASSESSMENT OF THE SURVIVAL STRATEGIES OF DEPOSIT MONEY BANKS IN A DEPRESSED ECONOMY WITH SPECIAL REFERENCE TO THE FIRST BANK OF NIGERIA PLC

ABSTRACTBanking 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...

DETERMINANTS OF DIVIDEND POLICY IN NIGERIA (A STUDY OF MANUFACTURING FIRMS)

DETERMINANTS OF DIVIDEND POLICY IN NIGERIA(A case Study of Manufacturing Firms)                                         AbstractThis 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-views statistical package. The result shows that fi...

An Evaluation of the Business and Financial performance of Dangote Cement Plc

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.


1 - 15 Of 17 Results