VALUE- RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN STOCK MARKET

VALUE- RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN STOCK MARKET 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 […]

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Corporate Governance and Value Relevance of Accounting Information in Quoted Nigerian Banks

Corporate Governance and Value Relevance of Accounting Information in Quoted Nigerian Banks INTRODUCTION Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions; government agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncements are […]

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AN ASSESSMENT OF THE FACTORS AFFECTING ELECTRONIC MONEY TRANSFER IN BANKING INDUSTRY

CHAPTER ONE INTRODUCTION 1.1 Background to the Study Banks have been significantly affected by the evaluation of technology; competition between banks has forced them to find new market to expand, and the number of financial institutions that offer electronic banking products increased. Hence, banks have begun to offer electronic banking services to improve the effectiveness […]

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THE ROLE OF MICRO-FINANCE INSTITUTIONS IN ENHANCING WOMEN ENTREPRENEURSHIP

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In the economic development of a communities and families around the globe, women have been seen to play a crucial role. However, they still face obstacles such as unemployment, societal discrimination, poverty and low household incomes. In developing countries, this has often constrained their effective performance of […]

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INVESTIGATION OF AVAILABILITY AND USES OF FINANCIAL STATEMENTS IN SMALL BUSINESSES IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY A financial statement refers to a summary explaining or providing a picture of the financial position/business performance (Atrill & Mclaney 2015) and or activities of a business during a certain period. Generally accepted accounting principles (GAAP) require a company to prepare a full set of financial statements […]

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IMPACT ASSESSMENT OF THE SMALL CREDIT FINANCE TO POVERTY ALLEVIATION IN THE RURAL SOCIETY IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Micro-finance is defined as a development tool that grants or provides financial services and products such as very small loans, savings, micro-leasing, micro-insurance and money transfer to assist the very or exceptionally poor in expanding or establishing their businesses. It is mostly used in developing economies where […]

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ASSESSMENT OF THE IMPACT OF COMPETENCY BASED PAY SYSTEM

ASSESSMENT OF THE IMPACT OF COMPETENCY BASED PAY SYSTEM ON RETENTION OF EMPLOYEES IN NIGERIAN BANKS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The concept of Reward has been defined as all tangible benefits given to the employee as a part of employment relationship (Milkovich and Newman, 2004). Bratton and Gold (2003) posit that […]

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THE FACTOR AFFECTING THE ADOPTION E-BANKING IN NIGERIA BANKING INDUSTRY

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY E-banking is defined as the provision of retail and small value banking services through electronic channels. Such products and services include deposit taking, lending, account management, the provision of financial advice, electronic bill payment, and the provision of other electronic payment products and services such as electronic […]

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APPRAISAL OF THE EFFECTIVENESS OF VALUE ADDED TAX ADMINISTRATION IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 Background Of The Study For a country to exist in harmony, the government of such country must live up to its public economic and social obligation by providing economic and social amenities reduced or subsidized commercial rate. To do so, this will normally involve huge expenditure and therefore, will also require […]

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THE EFFECT OF FINANCIAL ACCOUNTING REPORTING IN THE MANAGEMENT OF A BUSINESS

THE EFFECT OF FINANCIAL ACCOUNTING REPORTING IN THE MANAGEMENT OF A BUSINESS. A CASE STUDY OF EMENITE LTD CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY This project is one that studies the effect of finical accounting reporting of the management of a business. Financial accounting covers those activities that relates to the preparation of certain […]

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