EFFECTIVE AND EFFICIENT TAX POLICY A TOOL FOR RESUSCITATION

EFFECTIVE AND EFFICIENT TAX POLICY A TOOL FOR RESUSCITATION OF NIGERIAN ECONOMY CHAPTER ONE  1.0                   INTRODUCTION 1.1                    BACKGROUND OF THE STUDY An operation becomes effective when it achieves the desired goal. It becomes efficient when the goal was achieved at a minimum cost. Policies are formulated to control functions so as to conform to desired … Read more

EFFECTIVENESS OF TAXATION AS AN INSTRUMENT FOR THE CONTROL OF MONEY IN CIRCULATION

ABSTRACT This study  examined  the Effectiveness of Taxation As An Instrument  For the Control of Money in Circulation.  Taxation  which is  an instrument used by the government to levy individuals and corporations directly or indirectly as a source of getting money for the maintenance of the state, maintaining economy stability, boasting aggregate investment, reduce inflation … Read more

ENHANCING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIAN PUBLIC SECTOR

ENHANCING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIAN PUBLIC SECTOR (A CASE STUDY OF SELECTED PUBLIC SECTOR ORGANIZATIONS IN ENUGU STATE) ABSTRACT The Nigerian public sectors like their counterparts in the private sector have neglected fundamental principles that should be adhered to in ensuring accountability and transparency in their various sectors. This research work is aimed … Read more

EFFECTIVENESS OF THE MAJOR STAKEHOLDERS

EFFECTIVENESS OF THE MAJOR STAKEHOLDERS IN ENSURING TIMELY IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) IN NIGERIA ABSTRACT This study evaluated the effectiveness of accountants, and appraised the effectiveness of auditors in the implementation of IFRS in Nigeria. It also, determined the effectiveness of Financial Reporting Council of Nigeria (FRC) in monitoring the implementation of … Read more

EVALUATING THE EFFECTS OF CONSOLIDATION ON BANKS

EVALUATING THE EFFECTS OF CONSOLIDATION ON BANKS’ PERFORMANCE IN NIGERIA, 2000-2011 ABSTRACT This study evaluates the effects of consolidation on banks` performance in Nigeria. The banking industry has been identified as an institution that contributes to the socio-economic growth and development of emerging and developed economies through some of the vital roles it plays. Though … Read more

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

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