Department: Accountancy

Budgeting And Fiscal Administration In Developing Economies: A Comparative Study Of Selected Sub Saharan African Countries

This study examines budgeting and fiscal administration in developing countries, with evidence from ...

Read more »

Determinants Of Equity Share Price: Evidence From The Nigerian Banking Industry (2000 – 2014)

This study sets out to assess share price determinants, namely: Earnings per Share, Net Asset Value ...

Read more »

Disposition And Momentum Effect On Equity Shares In Nigeria: The Mental Accounting And Prospect Theory Approach

This study examined the relationship between the disposition and momentum effect on equity shares in...

Read more »

Effect Of Audit Market Concentration And Auditors’ Attributes On Audit Quality In Nigeria

The objective of this study is to ascertain the effect of audit market concentration and auditor&rsq...

Read more »

Effect Of Fiscal Responsibility Act On Budgeting And Accountability Practice In Nigeria

This study examines the effect of Fiscal Responsibility Act on budgeting and accountability practice...

Read more »

Effect Of Fraud Pentagon Model On Fraudassessment Inthedeposit Money Banks In Nigeria (2005-2014)

The main objective of this study is to examinethe effectof the Fraud Pentagon Model on fraud assessm...

Read more »

Effect Of Intellectual Capital On Corporate Valuation Of Quoted Firms In Nigeria

This study examined the effect of Intellectual Capital(IC) on corporate valuation of quoted firms i...

Read more »

Effect Of Intellectual Capital On Financial Performance Of Selected Quoted Service Firms In Nigeria (2000-2014)

This study assessed the influence of Intellectual Capital on Firm’s Financial Performance with...

Read more »

Effect Of International Financial Reporting Standards (ifrs) Adoption On Financial Ratios Of Manufacturing Firms In Nigeria

The study ascertained the effect of International Financial Reporting Standards (IFRS) adoption on f...

Read more »

Effect Of Public Procurement Act 2007 On Outsourcing Decisions Of Public Sector Organizations In Nigeria (1998-2015)

The public service has been confronted with a lot of inefficiencies, corruption, excessive bureau cr...

Read more »

Effect Of Tax Reforms On Economic Development Of Nigeria (1994-2014)

The study was designed to evaluate the effect of tax reforms on economic development of Nigeria (199...

Read more »

Effects Of Corporate Governance Structures On Financial Performance Of Non-banking Sectors In Nigeria

This study sought to examine the effects of corporate governance structures on the financial perform...

Read more »

Effects Of International Acounting Standards And Other Accounting Measures In Combating Fraud And White Collar Crimes In Nigeria

This study examined White Collar Crimes in Nigeria with a view to determining the extent to which In...

Read more »

Impact Of International Financial Reporting Standards On Financial Statements And Accounting Quality In Nigeria

Nigeria abandoned its national accounting standards for the International Financial Reporting Standa...

Read more »

Value Relevance Of Financial Accounting Information And Equity Valuation Of Quoted Firms In Nigeria

This research work aimed at ascertaining the value relevance of financial accounting information on ...

Read more »

Financial Soundness Indicators And Nigeria Deposit Money Banks’ Performance

This study empirically investigates the contribution of financial soundness indicators, that is, cap...

Read more »

Value Relevance Of International Financial Reporting Standards (ifrs) Adoption On Goodwill Among Nigerian Deposit Money Banks

This study assessed the relevance of goodwill measurement in the adoption of IFRS in Nigerian bankin...

Read more »

Effect Of Corporate Attributes On Voluntary Corporate Social Disclosure Of Selected Listed Manufacturing Firms On The Nigerian Stock Exchange.

The study investigated the effect of corporate attributes on voluntary corporate social disclosure o...

Read more »

Accounting Alchemy And Reported Financial Performance Of Selected Quoted Firms In Sub-sahara Africa: 2012-2016

A major thread in accounting literature is how accounting alchemy can be measured or modeled. Howeve...

Read more »

Bankruptcy Prediction Of Manufacturing Firms In Nigeria: A Comparison Of Genetic Algorithm, Neural Network, Discriminant And Logit Models

The main objective of the study is to compare the predictive accuracies of four bankruptcy predictio...

Read more »

Effect Of Corporate Governance Characteristics On The Performance Of Selected Listed Firms In Nigeria

This study examined the effect of corporate governance characteristics on the performance of selecte...

Read more »

Company Attributes And Non-financial Information Disclosure Of Listed Consumer And Industrial Goods Companies In Nigeria (2012-2017)

The study examined company attributes and Non-financial disclosure of consumer and industrial goods ...

Read more »

Effect Of Corporate Characteristics On Human Resources Disclosure Of Manufacturing Companies Listed On Nigeria Stock Exchange

This study examined the effect of corporate characteristics on human resources disclosure of manufac...

Read more »

Accounting Alchemy And Reported Financial Performance Of Selected Quoted Firms In Sub-sahara Africa: 2012-2016

A major thread in accounting literature is how accounting alchemy can be measured or modeled. Howeve...

Read more »

Effect Of Tax Aggressiveness On The Financial Performance Of Manufacturing Firms In Nigeria

Tax aggressiveness is as old as taxation itself as whenever, authorities decide to levy taxes; indiv...

Read more »

Company Attributes And Non-financial Information Disclosure Of Listed Consumer And Industrial Goods Companies In Nigeria (2012-2017)

The study examined company attributes and Non-financial disclosure of consumer and industrial goods ...

Read more »

Corporate Governance Mechanisms And Firms’ Financial Performance In Nigeria: A Parallel Survey Of The Banking And Consumer Goods Sectors, 2012 - 2016

This study was initiated to empirically examine corporate governance mechanisms and firms’ fin...

Read more »

Integrated Reporting And Firms’ Performance In Nigeria.

This study is set out to examine the effect of integrated reporting on Return on Equity (ROE), Retu...

Read more »

Corporate Social Responsibility Accounting And Financial Performance Of Insurance Companies In Nigeria (2007-2016)

The absence of an existing accounting standard generally accepted framework and theory in Nigeria fo...

Read more »

Effect Of Cost Of Conflict On Nigeria’s Economy 2000 - 2018

The study ascertained the effect of cost of conflict in Nigeria’s economy from 2000 - 2018. Th...

Read more »

Financial Soundness Indicators And Nigeria Deposit Money Banks’ Performance

This study empirically investigatesthe contribution of financial soundness indicators, that is, capi...

Read more »

Value Relevance Of International Financial Reporting Standards (ifrs) Adoption On Goodwill Among Nigerian Deposit Money Banks

This study assessed the relevance of goodwill measurement in the adoption of IFRS in Nigerian bankin...

Read more »

Effect Of Corporate Attributes On Voluntary Corporate Social Disclosure Of Selected Listed Manufacturing Firms On The Nigerian Stock Exchange.

The study investigated the effect of corporate attributes on voluntary corporate social disclosure o...

Read more »

Effect Of Corporate Diversification On Financial Performance Of Firms Quoted On The Nigerian Stock Exchange, 2007 - 2017

This study sought to evaluate the effect of corporate diversification on financial performance of qu...

Read more »

Accounting Alchemy And Reported Financial Performance Of Selected Quoted Firms In Sub-sahara Africa: 2012-2016

A major thread in accounting literature is how accounting alchemy can be measured or modeled. Howeve...

Read more »

Bankruptcy Prediction Of Manufacturing Firms In Nigeria: A Comparison Of Genetic Algorithm, Neural Network, Discriminant And Logit Models

The main objective of the study is to compare the predictive accuracies of four bankruptcy predictio...

Read more »

Effect Of Corporate Governance Characteristics On The Performance Of Selected Listed Firms In Nigeria

This study examined the effect of corporate governance characteristics on the performance of selecte...

Read more »

Corporate Governance Mechanisms And Firms’ Financial Performance In Nigeria: A Parallel Survey Of The Banking And Consumer Goods Sectors, 2012 - 2016

This study was initiated to empirically examine corporate governance mechanisms and firms’ fin...

Read more »

Integrated Reporting And Firms’ Performance In Nigeria.

This studyis set out to examine the effect of integrated reporting on Return on Equity (ROE), Retur...

Read more »

Corporate Social Responsibility Accounting And Financial Performance Of Insurance Companies In Nigeria (2007-2016)

The absence of an existing accounting standard generally accepted framework and theory in Nigeria fo...

Read more »

Effect Of Sustainability Disclosures On Performance Of Quoted Non-financial Firms In Nigeria.

This study empirically evaluated the effect of sustainability disclosures on performance of quoted n...

Read more »

Corporate Sustainability Reporting And Financial Performance Of Oil And Gas Industry In Nigeria (2007 - 2016)

This study examined Corporate Sustainability Reporting and Financial Performance of Oil and Gas Indu...

Read more »

Effect Of Cost Of Conflict On Nigeria’s Economy

The study ascertained the effect of cost of conflict in Nigeria’s economy from 2000 - 2018. Th...

Read more »

Effect Of Corporate Diversification On Financial Performance Of Firms Quoted On The Nigerian Stock Exchange, 2007 - 2017

This study sought to evaluate the effect of corporate diversification on financial performance of qu...

Read more »

Assessment Of The Effect Of International Financial Reporting Standards Adoption On Financial Reporting Of Nigerian Banks

As a result of globalization and the integration of capital markets across the globe, the objective ...

Read more »

Accounting Alchemy And Reported Financial Performance Of Selected Quoted Firms In Sub-sahara Africa: 2012-2016

ABSTRACT A major thread in accounting literature is how accounting alchemy can be measured or mod...

Read more »

Bankruptcy Prediction Of Manufacturing Firms In Nigeria: A Comparison Of Genetic Algorithm, Neural Network, Discriminant And Logit Models

Abstract The main objective of the study is to compare the predictive accuracies of four bankruptcy...

Read more »

Effect Of Corporate Diversification On Financial Performance Of Firms Quoted On The Nigerian Stock Exchange, 2007 - 2017

This study sought to evaluate the effect of corporate diversification on financial performance of qu...

Read more »

Effect Of Corporate Governance Characteristics On The Performance Of Selected Listed Firms In Nigeria

ABSTRACT This study examined the effect of corporate governance characteristics on the performance ...

Read more »

Application Of Internal Audit Function In Fraud & Risk Management: Evidence From Nigeria Banking Sector.

This study investigates the extent to which the application of internal audit function combats fraud...

Read more »

Accounting Alchemy And Reported Financial Performance Of Selected Quoted Firms In Sub-sahara Africa: 2012-2016

A major thread in accounting literature is how accounting alchemy can be measured or modeled. Howeve...

Read more »

Effect Of Corporate Governance Characteristics On The Performance Of Selected Listed Firms In Nigeria

This study examined the effect of corporate governance characteristics on the performance of selecte...

Read more »

Effect Of Environmental Cost On Performances Of Quoted Firms In Sub-saharan Africa, 2007-2016

The study examined the effect of environmental costs on performances of quoted firms in Sub Saharan ...

Read more »

Cross Border Banking And Bank Performance In Nigeria (2001 – 2016)

Considering that about sixty-four percent of the current fourteen deposit money banks quoted in the ...

Read more »

Effect Of Intellectual Capital On Performance Of Firms Listed On Nigeria Stock Exchange.

This study assesses the effect of intellectual capital on performance of firms listed on Nigeria Sto...

Read more »

Effect Of Green Accounting Characteristics On Profit Performance Of Selected Firms In Nigeria

This study is aimed at determining the effect of green accounting characteristics on Profit performa...

Read more »

Evaluation Of Financial Data Integrity Of International Financial Reporting Practices In Nigeria

This study focused on the evaluation of the integrity attributable to post-IFRS International financ...

Read more »

Effect Of International Financial Reporting Standards On Performance Of Listed Deposit Money Banks In Nigeria 2007-2016

This study ascertained the effect of international financial reporting standards (IFRS) adoption on ...

Read more »

Value Relevance Of Accounting Information And Share Price: Evidence From Nigeria And South Africa

This study assessed the relationship between value relevance of accounting information and share pri...

Read more »