EVALUATION OF CASH AND CREDIT MANAGEMENT POLICIES

EVALUATION OF CASH AND CREDIT MANAGEMENT POLICIES AS AN INSTRUMENT FOR AVOIDING ILLQUIDITY AND LIQUIDATIONS IN UNITED BANK FOR AFRICA PLC ENUGU AND NIGERIAN BREWERIES PLC ENUGU CHAPTER ONE INTRODUCTION 1.1         BACKGROUND OF THE STUDY The managements of an organization capital relate to the finance and investment of non- human resources, that is physical and … Read more

EFFECTS OF INFLATION ON REPORTED PROFITS

EXAMINING THE EFFECTS OF INFLATION ON REPORTED PROFITS: IMPLICATIONS FOR DECISION MAKING ABSTRACT The purpose of this study is to examine the effect of Inflation on Reported Profits: Implication for Decision Making [A survey of financial institutions in Port Harcourt].  Financial Accounting information is provided to external investors and to Management.  For Management, periodic report … Read more

EXTERNAL AUDITING: BRIDGING THE AUDIT EXPECTATION GAP

ABSTRACT This study examines audit expectation gap in Nigeria and how the gap can be narrowed. The objective of this study is to determine how far the improvement of technical capabilities of auditors through continuous academic education, professional education and acquisition of special skills will go in bridging the audit expectation gap. Three hypotheses were … Read more

FINANCIAL MALPRACTICES IN THE NIGERIAN BANKING SYSTEM

FRAUD AND OTHER FINANCIAL MALPRACTICES IN THE NIGERIAN BANKING SYSTEM: A STUDY OF SELECTED BANKS IN NIGERIA ABSTRACT Commercial Banks occupy an indispensable position in the Nigeria economy.  They are the picot upon which other business firms and other activities revolve and “a conduit pipe through which all financial transactions pass”.  However, literature in the … Read more

EXPANDED PROFIT MOTIVE AS A FUNDAMENTAL FACTOR FOR FAILURE

EXPANDED PROFIT MOTIVE AS A FUNDAMENTAL FACTOR FOR FAILURE OF ENTREPRENEURIAL EFFORTS ABSTRACT Many factors have been fingered and blamed for low productivity of Nigerian economy, prominent among which is the weak industrial base.  And this weakness is indicated by the low level of the index of capacity utilization in the manufacturing sector and general … Read more

FINANCIAL RECORD KEEPING IN RELIGIOUS ORGANIZATIONS

FINANCIAL RECORD KEEPING IN RELIGIOUS ORGANIZATIONS: A CASE STUDY OF CATHOLIC CHURCH IN ENUGU DIOCESE ABSTRACT This research project concerned a study of the financial record keeping of religious organizations: A Case Study of Catholic Churches in Enugu Diocese. A sample of sixty-three parishes was made from the diocese. Investigations were carried on their financial … Read more

COST ACCOUNTING INFORMATION ON PRICE DETERMINATION

IMPACT OF COST ACCOUNTING INFORMATION ON PRICE DETERMINATION CASE STUDY OF SOME NIGERIAN MANUFACTURING COMPANIES ABSTRACT This research study was conducted to determine the impact of cost accounting information on price determination in some manufacturing companies in Nigeria. The objectives of the study were to determine the components of manufacturing cost information and also to … Read more

IMPACT OF IFRS ADOPTION ON THE VALUE OF DEPOSIT MONEY BANKS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1       Background to the Study Financial reporting is undergoing a global transformation toward a single set of accounting standards – the International Financial Reporting Standards (IFRS) – as promulgated by the International Accounting Standards Board (IASB). IFRS incorporates more information into the financial statements by essentially promoting the fair value approach to … Read more

FRAUD IN THE NIGERIAN BANKING SYSTEMS, PROBLEMS AND PROSPECTS

FRAUD IN THE NIGERIAN BANKING SYSTEMS, PROBLEMS AND PROSPECTS (A CASE STUDY OF FIRST BANK OF NIGERIA PLC, AND OCEANIC BANK PLC, ABAKALIKI BRANCH OFFICES) ABSTRACT This project, “fraud in the Nigeria Banking Systems problem and prospect a case study of First Banking of Nigeria plc Abakaliki and Oceanic Bank Plc Abakaliki branches”, was carried … Read more

RECAPITALIZATION IN THE INSURANCE INDUSTRY

RECAPITALIZATION IN THE INSURANCE INDUSTRY: PROPOSED PROBLEMS AND PROSPECT ABSTRACT           Performance of an economy determines the position of the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world. There are many sectors … Read more

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