ABSTRACT The study loan capital and performance of small-scale businesses was conducted in Kampala District specifically in Owino market. The main pmpose of the study was to find out the relationship between loan capital and perlonnance of small-scale businesses. Other objective inchJ.ded to examine the importance of loan capital on small-scale businesses to examine the weaknesses of loan capital on small-scale businesses to establish the relationship between k>an capital and perlonnance of ...
ABSTRACT This study examines the effects of corporate governance on risk disclosure of banks in Ghana using a sample size of 21 banks over an eight-year period (2007-2014). Using annual data of the banks the study estimates risk disclosure scores to measure risk disclosure levels and corporate governance mechanisms as surrogates for corporate governance. It employs panel regression analysis to investigate the linkage between risk disclosures of the banks and corporate governance, while contr...
ABSTRACT This study aimed to look at accounting education and accounting curriculum in Ghana and to assess the perception of accounting academics on the matter of how sustainability could be integrated adequately in accounting education among public universities in Ghana. This investigation takes a gander at the critical issue of sustainability and how it can be coordinated at the institutional, curricular and instrumental level. A combination of two qualitative approaches were utilized for ...
ABSTRACT The study investigates the market relevance of university accounting programmes in Ghana. Objectives of the study were: to ascertain the perception of employers on the market relevance of accounting education in Ghanaian universities; to ascertain the skill-set requirements by employers; and to ascertain the contribution of industrial attachment to the performance of graduate accounting employees. Data was collected from players in academia (mainly on the programme content of the un...
ABSTRACT The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing should be. This is what h...
ABSTRACT Over the past decade, there had been evidences on the accounting benefits accruable to Micro and Small Enterprises (MSEs) in the integration of ICT in the accounting processes. Despite these benefits, the implementation of ICT in the accounting process of MSEs in Nigeria has not been well sought after as expected. More so, there had been mixed evidences on the factors influencing the implementation of e-Accounting in MSEs but these factors are yet to be situated in the context of Nig...
ABSTRACT Conventional approaches of cost accounting have become inadequate because they have ignored important environmental costs and activities impacting consequences on the environment. Corporate neglect and avoidance of environmental costing have left gap of financial incompleteness and absence of fair view of financial information reporting to users of financial statements, environmental regulatory agencies and the general public. The research instruments utilized in the study were p...
ABSTRACT Environmental issues have emerged in recent decades as a major aspect of the discussion of the problems of economic growth and development. Environmental problems associated with industrial activities in the final decades of the last century have heightened public concerns about the non-financial performance of corporations and increased pressure for the disclosure of environmental information. Over the past decades, there have been plethoras of literature on corporate enviro...
ABSTRACT This study empirically investigates the impact of state agencies and industry regulations on the quality of accounting practice in Nigeria. A two stage approach in which the first stage was complemented by the second stage was adopted in carrying out the study. First, the study adopted a survey approach in which data were collected from users and compilers of accounting information through questionnaire. Secondly, secondary data were collected and analyzed. The data were analyzed a...
ABSTRACT Since the promulgation of IFRS as a result of the metamorphosis of the International Accounting Standard Board from the International Accounting Standard Committee in 2001, improved global capital flow and trade were identified as some of the outcomes from using IFRS for global financial reporting practice. Due to the fact that IFRS includes more realistic measure of accounting numbers and promotes better disclosure of accounting transactions, it is adjudged as a better form of fina...
Abstract There is little known about the role of accounting information in terms of its ability to explain changes to the security prices of listed companies on the Nigerian Stock Exchange (NSE). Almost all evidence in this area is obtained from the United States or Western European countries which have sophisticated markets compared to most developing countries. This work investigates the value relevance of accounting data in the Nigerian stock market,with a view to determining whether acc...
ABSTRACT The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing should be. This is what has le...
ABSTRACT The purpose of this study is to empirically assess how institutional field and internal organizational process factors determine sustainability reporting based on new institutional theory and legitimacy theory. This study employed longitudinal and survey research design to actualize its objectives. Primary data was collected using questionnaire administered to companies to decipher the importance and performance of factors that determine sustainability reporting in Nigeria. Fi...
ABSTRACT The banking sector is the bedrock of the Nigerian economy, and this industry is known to have contributed in no small measure to the development of the economy. This industry is the enabling hub of national and global payment systems, which facilitates trade transactions within and amongst numerous national, regional and international economic units and by so doing; it enhances commerce, industry and exchange. In performing these various functions in the enabling environment provided...
ABSTRACT This study examined the effect of board nationality and ethnic diversity on firms’ performance in the Nigeria stock exchange. With the aim of investigating the level of influence ethnic diversity and board nationality would affect firm performance in terms of profitability and growth in a developing economy, the study made use of ROA, ROE and Tobin’s Q for financial measures. The study analysed date from 60 non-financial firms with periodic observations from 2012-2015 usin...