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’ 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
EVALUATING CORPORATE GROWTH AND SURVIVAL THROUGH MERGERS AND ACQUISITIONS. (A STUDY OF SOME SELECTED BANKS IN NIGERIA) ABSTRACT This study ascertains the influence of merger and acquisition as a growth and survival strategy. The crisis facing so many corporate firms as a result of capital inadequacy has led to the collapsing of so many firms. … Read more
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
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
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
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 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: 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
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