Research Papers/Topics in Accounting

Summary of IFRS 8 - Operating Segement

This paper contributes to the discussion on IFRS 8 especially on its applicability within Nigeria business environment. The paper will give a summary of the standard and will critically look at the standard vis-à-vis decision making in an organization. Thereafter, the paper will discuss the reason why users of financial statements may find segment reports useful as required by the standard and then it concludes by analysing the scope of the standard, stating the entities required ...

Non-performing Loans and the Profitability of Deposit money banks in Nigeria

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 ...

Deposit-Bank

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 ...

A Review of the International Accounting Standards Board Conceptual Framework

 The study was about the International Accounting Standard Board Conceptual Framework which sets out a comprehensive set of concepts for financial reporting, standard setting, guidance for preparers in developing consistent accounting policies and assistance to others in their efforts to understand and interpret the standards. The study adopts conceptual review approach which centred on discourses within the range of documentary evidence emanating from the international accounting standards ...

Independence of Statutory Auditors and Reliability of Financial Statements in Nigerian Listed Companies

This article provides vast knowledge on the impact of independence of statutory auditors and reliability of financial statements in Nigerian listed companies.ABSTRACTIn this study, the impact of the independence of statutory auditors on the reliability of financial statements in Nigerian listed companies was critically evaluated and analyzed. The major problem identified was is the need to safeguard auditors’ independence in order to gain stakeholders’ trust and confidence to utilize the ...

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