the impact of monetary policy on foreign trade in Nigeria
ABSTRACT This paper critically investigates the disclosure requirements on financial statement reports of listed oil and gas companies in Nigeria for the period of 2007-2015. The listed Oil and Gas firms are Nine (9) in numbers out of which a sample of Seven (7) were used for the study. Firms disclosure attributes as the independent variable was proxy with firm size , leverage, Institutional ownership, profitability, liquidity and firm growth), While the residuals from the modifie...
Abstract In recent time, revenue derived from company income tax has been very low probably because of the unwillingness of tax payers to pay tax as and when due probably because of the likely negative impact that tax payment has on profitability. Against this backdrop, this study investigated the relationship between Petroleum profit tax and the profitability of some selected oil and gas companies in Nigeria. For this purpose, secondary data were extracted from the annual reports and accoun...
Abstract This study examines the relationship between corporate social responsibility and firms’ strategic tax in Nigeria with the use of secondary data, sourced from ten (10) randomly selected firms’ annual report and financial summary between “2005-2014”. The study makes use of ordinary least square for the analysis of collected data. Findings from the analysis show that the sample firms invested less than ten percent of their annual profit to social responsibility due to their stra...
ABSTRACT The face is generally recognized that small scales industries constane the major of business organization in Nigeria. The problem tend to investment of the investigate, the small scale industries the propose of carrying that this study is ascertains of the necessary for small scale industries to acquire knowledge effectively. In this study, the research tries to fund out if there is any relationship between accounting and management to small scale industries. The result finding als...
BUSINESS VALUATION METHODS There are a number of different methods used to value business in today’s market place, depending upon the size, profitability and nature of the business being valued. Ultimately, valuations attempt to valve the future maintainable profits of an enterprise. Generally the market accepts the latest year’s profit as a basis for valuing small t o medium sized businesses, whereas for large businesses, the average of the last two or three years profit together with ...
ABSTRACT This term paper is written to give an insight into the effect of TAXATION in Nigeria Prospects for Reform. In realization of this purpose which was to examine the effect of taxation in Nigeria prospects for reform, the term paper provides clearly a complete coverage of the study. Chapter one dealt with the introduction of the subject matter. Chapter two examines the general principles of Taxation in Nigeria prospects for reform. While chapter three is the summary and recommendation o...
ABSTRACT The research was carried out to disclose the effect of poor accounting records in a profit –oriented organization. In view of this some relevant data were collected and analyzed. From the analysis made, it was found out that poor accounting records does not reveal true financial position and do not provide good guide for future venture. Poor accounting record affect management decision and endanger future growth and expansion of a business organization. The above constitute the eff...
1.0INTRUDUCTION Public relation is the act of communication, which is applied to any sort of organization commercial or non-commercial. That is why is for bigger than advertising or marketing. It could also said to be the whole book of the world religion contain form of public relations that ancient scribed were seeking to create an understanding of their faith. Today at airport world’s airline recognized by their logos and by the dress of their crew and other staff, this is often called co...
ABSTRACT Bank distress is a phenomenon, which involves poor liquidity, poor earning and gross inability to meet payment and maturity, obligation of deposits. The phenomenon surfaced in the Nigerian Banking System in 1930, resumed in the fifties and nineties and in recent times has resurfaced. (CBN. 1968. Anyahuru 2001). This study was carried out in order to identify the causes of repeated bank distress and its effects on the Nigerian economy and to identify ways of preventing future occurren...
INTRODUCTION Accounting has been widely regarded world wide as an information system through which financial and magnetized information is generated for economic groups companies, individuals or even countries have made various attempts in 1494 a roman catholic priest father Luca Pacioli published a text on double entry, which till today formed a strong basis of accounting particularly the book keeping aspect. Accounting finds practical application in almost all facets of life it is therefore...
ABSTRACT Nigeria is going to adopt International Financial Reporting Standard (IFRS) from 1st January 2012. Globalization and Information and Communication Technology (ICT) has reduced the world to a global village. This has given rise to the continuous integration of the world economy and capital markets which has in turn given rise to increase in the interdependence of international financial markets. As a result of this, there is increased mobility of capital across boundaries of the globe...
ABSTRACT This research was carried out in order to investigate the factors affecting audit quality in Nigeria. The primary data were supplied by 430 respondents across several stakeholders in the fields of financial reporting and auditing. The secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The test of hypotheses and other analysis of data were done using SPSS, version 17. The tests revealed that among oth...
ABSTRACT This study investigates the effects of ATM infrastructure on the success of e-payment. The study is motivated by the apparent low level of satisfaction with the level of the e-payment services irrespective of the increased deployment of ATM by banks and the need to isolate the critical factors responsible for this. In carrying out the study, banks that are on the interswitch network formed the population. The analysis is based principally on primary data collected from users of the A...
The business of banking is basically about efficient service delivery. Consequently, the introduction of facilities that enhance the delivery of banking services in a cost-effective manner is always a welcome development. This is what information technology (IT) is all about. As competition in the market place increase, and several modes of delivery for banking products and services,automated teller machine (ATM) has become an important issue, not only in retaining customers but also gaining ...