ABSTRACT This study examines the challenges of bank fraud and commercial bank performance in Nigeria 1991-2016. The core macro-economic variables used for the study are Earnings before Tax of commercial banks in Nigeria, Expected Losses from insecurity and Fraud cases, Number of Fraud Cases, Number of staff involved in fraud cases and Volume (amount) involved in fraud cases. OLS multiple regressions is employed to examine the challenges of bank fraud and commercial bank performance in Nigeria...
ABSTRACT This study examined the impact of working capital management and profitability of 10 quoted manufacturing companies in Nigeria using a cross-sectional time series data for the period 2010 – 2015. The study used secondary data generated from the published annual reports and account of the sampled companies. Data were analysed using correlation and descriptive statistics using SPSS 20. The study reviewed a positive effect of cash conversion cycle (CCC), receivable colle...
ABSTRACT Budget is meant to ensure proper planning, controlling and coordinating of activities for effective decision making. Budgets are means of tabulating the projectional inflows and outflows of any organization in order to map out plans to be achieved at a specified period of time. A well prepared budget gives room for easy control of resources made available for the extension of al activities planned for a transport organization. This study was conducted to examine budgeting as a finan...
This study examined the relationship between non-performing loans and the profitability of banks, with focus on certain deposit money banks (DMBs) in Nigeria. The study adopted a descriptive research design. Data relating to the periods 2008-2017 were collated from the Financial Statements of the relevant banks. The Pearson Product Moment Correlation, as computed via the SPSS, was used to test the four hypotheses holding the study. Non-performing loans, as measured by the natural lo...
ABSTRACTThe topic of this research is problems and prospects of auditing ingovernment organization, the population of the study was 82 while theresearch used yaro Yamani formula in the determination of the samplesize which was 68.The researcher used both the primary and thesecondary sources in obtaining the relevant data used in the course ofthe study. The primary data was collected using the questionnaire whilethat of the secondary data was obtained using written textbooks,journals, magazine...
11ABSTRACTThis research work centers on the power supply and the performance ofsmall and medium scale industries in Nigeria from 1986 – 2010.carrying out this study, secondary data were collected and empiricalanalysis was made to achieve these objectives, multiple regressionwere used in anglicizing the data. In investigating this problem, theresearcher introduces 2 hypotheses that power supply changes has nosignificant in Nigerian econometric mode were used for evaluation andtesting of the ...
ABSTRACTThis research work deals with internal audit as an aid to management. It aimsat finding out the role of internal audit in management decision making inorganizations. It is a survey research. Data were collected from primary andsecondary sources which included using questionnaires, personal observations,text book, journal and internet. Sample of 92 were collected by random samplemethod. Three hypotheses were formulated and tested using Z-test statistics,while questionnaires were analyz...
5ABSTRACTThis study investigates the core leading factors that reduce savingsin Nigeria between 1980 -2010 using ordinary Least Square (OLS)econometric framework, which will enable us proffer solutions forthe improvement of savings in the economy, which is also animportant component for economic development in any country.Base on data collected, it is discovered that savings output inNigeria during the period was unsatisfactory but was laterdiscovered as a necessary factor for economic develo...
5ABSTRACTExchange rate is the price of one currency in terms of another currency.Exchange rate stability has to do with government actions in order tostabilize exchange rate so as to increase export in Nigeria especially exportof primary products (agricultural produce) over the years, Nigeria hasadopted various exchange rate regimes ranging from fixed exchange regimeto floating exchange regime. The main purpose of this work is to determineto what extend does the volatility and risks of exchan...
vAbstractAbility to report back the conclusion of an assignment of theprogress made so far to the person(s) who delegated the authorityto the performer of an assignment, duty or function, has fordecades eluded this nation both in the private and publicresponsibilities to be performed and performed and reported backhas been carried out as accomplished. The lack of accountabilityleads to many vices in our social and economic system. Theobjectives of this study therefore are: (a) To ascertain th...
The study examined the impact of money supply on economic growth in Nigeria.In the model specified, real gross domestic product (real GDP) is the regress whilebroad money supply, real exchange rate, and real interest rate are the regressors.Data was collected from CBN statistical Bulletin for the period 1981 – 2010. Thestatistical techniques used for the analysis is the ordinary least square techniqueswith the aid of Stata 10 software package. The research indicates that real interestrate a...
This study examines the essence of effective inventories control and management tomanufacturing companies with particular emphasis on Ama Greenfield Breweries plc.The aim of this study is to investigate and ascertain areas of lapses by the company andoffer effective ways and solutions in which the manufacturing company can explore theservices of inventory management to effect its objectives. In carrying out this study,various research instruments such as questionnaires and oral interview were...
This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection for this work are primary and secondary sources, the researcher in this process of data collection for the research regarded the questionnaire to ...
Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viable investment oppo...
Accounting information system in a transport organization has been a greatproblem to the third world countries in general, which Nigeria as a countryhas its own share. This research work, “Accounting information system in atransport organization, suggests ways of minimizing the effects of theproblems of inefficient accounting information. It is believe that animprovement in this regards will enhance the performance of the corporation.To enable the researcher find solution to the problem of ...