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2016 Archive

1 Title: ACCRUALS QUALITY AND RETURN ON ASSETS OF OIL COMPANIES IN NIGERIA.pdf
Author: IBANICHUKA, EMMANUEL AMAPS, PhD. AND BRIGGS, OKORITE ISAAC
Abstract: ABSTRACT The study examines the relationship between Accruals Quality (AQ) and Return on Assets of Oil companies in Nigeria. The cross sectional research design was adopted for the study. Data collected were analysed using the Pearson Product Moment Correlation Coefficient and Regression Techniques with the aid of the Statistical Package for the Social Sciences (SPSS) version 22. Further data analysis was supported with the Guilford Model and tests of normality were duly carried out. Results indicate that there is no correlation and an insignificant relationship between accruals quality and return on assets. Members of oil firms (Management and Directors) should not be absolved of improved scrutiny as it is their responsibility to avail users of financial statements with adequate disclosures. This can be ensured through the enforcement of appropriate retributive measures on defaulting firms. Keywords: Accruals Quality, Return on Assets, Financial Reporting. View
2 Title: EMERGENCE OF LABOUR CASUALIZATIONS AND ORGANIZATIONAL PRODUCTIVITY IN NIGERIA.pdf
Author: AUSTIN O. OPARANMA, PhD. AND GBADAMOSI, ABDUL OLALEKAN, PhD.
Abstract: ABSTRACT Employers and management is sometimes baffled with the performance of contract or casual employees. Some of these casual employees are highly trained and possess vast expertise and experiences in their respective fields, yet more often than not they tend to under-perform on the job. This is as a result of the fact that they do not feel belonged in the organization hence the beliefs/saying, “it is not my father’s work. Most contract workers are not fully committed to their jobs and lack the motivation to exercise their full potentials. This is because of what they perceive as ill-treatment by the management in terms of compensation and empowerment and the discrimination and snobbery they suffer in the hands of the employers as well as their direct or permanent counterparts. Employee commitment which in turn affects the general performance of the organization has been found to be dependent on how the workers feel about their employer, job satisfaction, the level of motivation and organizational citizenship behaviour Keys words: management, labour casualization, organization and productivity. View
3 Title: INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD AS PATHWAY FOR TRANSPARENCY IN GOVERNMENT ACCOUNTING.pdf
Author: IHE NDUBUISI JOHN, PhD.
Abstract: ABSTRACT This study examined international public sector accounting standard as a pathway for transparency in government accounting. The study affirmed that strengthening of Transparency and effective accountability can only found in the public sector if and only if accrual accounting is implemented irrespective of the drawbacks. In line with objectives of the study, one research question and one hypothesis guided the study. Survey research design was adopted. The study populations made up of staff and management in accountant and auditor general’s office and Imo State Ministry Finance, from where 180 respondents were sampled (though 177 questionnaires were returned and used). Methodological analysis Pearson Correlation revealed that international public sector accounting standard enhances probity, transparency, accountability in public sector organizations. Based on the findings, it was recommended that professional accountants should be employed in public sector, there should be avenue for training and development of public sector accountants so as they will always learn and adhere to the principles of international public sector accounting standard, to enhance accountability and transparency in performing their functions. Keywords: Transparency, Effective Accountability, Accrual Accounting, IPSAS. View
4 Title: LAWS AND HIRE PURCHASE ACCOUNTING IN NIGERIA.pdf
Author: DON O. CHINAKA AND MON M. AKUNNA
Abstract: ABSTRACT Accounting is a profession that is highly guided by Laws, Principles, concepts and conventions. Hire Purchase Accounting which is one of the notable topics in accounting indisputably operates within the frame work of the Laws. In other to review and reassess Hire Purchase Accounting in line with the Hire Purchase Laws, the topic, ‘Laws and Hire Purchase accounting in Nigeria was framed. To build-up from a good foundation, the paper started by having a look at some definitions of the key variable, Hire Purchase and interestingly, most of the definitions high-lighted similar key features, such as; the right to the title of the goods on hire purchase which invariably belongs to the seller (which on one hand means  that the hirer cannot pass good title to a third party while the hire purchase contract lasts), if the hirer wishes to end the hire purchase contract, he can do so subject to certain conditions, and the property in goods passes to the last instalment and after exercising the option conferred on him under the agreement. But where default occurs, the owner could repossess the hire purchase item. The Hire Purchase Laws in Nigeria are contained in the Hire Purchase Act of 1965, which stated amongst others, that the subject-matter of a hire purchase agreement can be goods (other than motor vehicles) whose value are not in excess of N2,000 and motor vehicles. Based on the unambiguous fact presented in this presentation, conclusion was drawn that Hire Purchase Laws doubtfully affects the preparation of accounts for Hire Purchase. On the whole recommendations were made  which include; that the Hire Purchase Act should be carefully and thoroughly amended or replaced with a new one totally, to suit present day realities and that there is an essential need for a comprehensive Statement of Accounting Standards (SAS) for Hire Purchase Accounting. View
5 Title: EXCHANGE RATE VOLATILITY AND IMPORT IN NIGERIA.pdf
Author: JOEL OBAYAGBONA AND JOSEPH EDEWOR AGBADUDU
Abstract: ABSTRACT The paper examines the impact of exchange rate fluctuation response on import demand in Nigeria for a period of 35 (1980 to 2014). Apparently, the existence of such effect entails a level of external sector or external price impact on importation in the country. The GARCH estimation model was employed to determine and generate the exchange rate volatility while the Ordinary Least squares  econometric method was employed in the analysis of the model. The results from the empirical analysis generally show a weak exchange rate fluctuation effect on importation in Nigeria. More specifically, the findings reveal an insignificant relationship between exchange rate fluctuation and import in Nigeria. As exchange rate varies, importation seems to remain largely unaffected. A leverage effect in future exchange rates exists in the Nigerian context. Exchange rate volatility seems to be persistent in Nigeria. The path to adjustment is oscillatory in nature rather than asymptotic. Real income, general prices and investment expenditure exert positive and significant effects on import demand. Price level is the most elastic factor in import demand in Nigeria. In other words, import demand responds more to price level than other factors in the study.  The study recommends among others that there must be a means of linking import demand with the naira exchange rate in Nigeria. When the exchange rate does not have a significant role in import demand function then it becomes difficult for trade regulation to be implemented without resorting to the use of tariffs and quotas.  Keywords:   Exchange Rate Volatility, Import, Domestic Price Level, Econometric and Statistical Methods: View
6 Title: DETERMINANTS OF CORPORATE REPORTING ON THE INTERNET BY QUOTED COMPANIES IN NIGERIA.pdf
Author: KILLIAN OSIKHENA OGIEDU, PhD. AND PETERS OKOEGUALE IBADIN, PhD.
Abstract: ABSTRACT This study investigated the determinants of corporate reporting on the internet by quoted firms in Nigeria. Specifically, it examined the relationship between the level of disclosure and firm specific attributes, namely, company size, leverage, profitability and size of auditor. The study employed a content analysis method to examine the web sites of Nigerian quoted companies and their ‘hard copy’ annual reports. In this connection, a check list of 87 items was designed. Multivariate analysis (the ordinary least square method) was used to examine the combined effects of all the independent variables on the extent of disclosure and its relationship with firm size, profitability, leverage and auditor type respectively. The study found the level of overall disclosure index to be 58.50%. Furthermore, the study found that company size and profitability positively affect the level of disclosure while leverage has a negative relationship with the level of disclosure. It was also found that the bigger the auditor of a company, the more corporate reporting information the company disclosed on the internet. The study recommended, among other things, that there should be a regulation on the content and format of corporate reports on the internet to improve on their compliance level, credibility and usability.                       KEY WORDS: Corporate reporting, Internet, quoted companies, Nigeria, Determinants View
7 Title: CHANNEL MEMBER COOPERATION AND MARKETING PERFORMANCE A SURVEY OF SELECTED SOFT DRINK FIRMS IN PORT HARCOURT.pdf
Author: NWEKEALA, BERNARD AND GOD’SWILL C. CHUKWU, PhD.
Abstract: ABSTRACT This study examines Channel Member Cooperation and Marketing Performance, surveying selected soft drink firms in Port Harcourt. The population of this study is 298 which included employees and management of the companies in Port Harcourt. The sample size of this study was 170 which were obtained through probability sampling using Yaro Yamene formula.  The research questions were analyzed using pie chart descriptive statistical tool while the hypotheses were tested using Pearson Product Moment Correlation Coefficient. The finding indicates that there was significant relationship between trust and market share, knowledge and sales volume, commitment and profitability. It was concluded that channel member cooperation has a significant relationship with marketing performance. The study therefore recommends that soft drink firms should embrace the concept of channel member cooperation hence it has a relationship with marketing performance. Key Words: Channel, Member, Cooperation, Marketing and Performance View
8 Title: THE IMPACT OF FINANCIAL DEEPENING ON ECONOMIC GROWTH IN NIGERIA AN ECONOMETRIC ANALYSIS 1970 – 2014..pdf
Author: WOSU CHIDI AND ONU, KING EZEBUNWA
Abstract: ABSTRACT. The main thrust of this study has been to establish a nexus that financial deepening impacts positively on the performance of the economic growth of Nigeria using data from 1970 - 2014. Employing the Ordinary Least Square (OLS) techniques, an estimation of the variables was carried out with E-views software package, version 9.0.We employed the unit root test for stationarity which included the Augmented Dickey Fuller (ADF) and the Engle and Granger cointegration procedure for long-run effects and the Error Correction Model (ECM) for short-run considerations. The co-efficient of determination R2 = 0.738579 signifies that about 74% of total variation in the regress and is attributed by the explanatory variables in the model while 26% is attributed to the variables not included in the model. Adjusted R2=0.711 signifies that there is 71% degree of relationship between the regress and the regressors. This shows that the model has a good fit. The F-statistic value from ANOVA table at 5% level of significance with (4, 41) degrees of freedom is (4.91) which is greater than the F0.05 value (2.53). I.e. Fcal =4.91> F 0.05 = 2.53. On this account, the null hypothesis is rejected and the alternative hypothesis accepted. This shows that the overall regression is statistically significant. The Durbin- Watson test result of 0.914< 2.50 bench mark signifies absence of auto-correlation in the model. This paper in conclusion is therefore of the view that an improved financial institution will in no small measure deepen View
9 Title: TESTING PERFORMANCE EFFICIENCY OF DEPOSIT MONEY BANKS IN NIGERIA DATA ENVELOPMENT ANALYSIS (DEA) APPROACH.pdf
Author: OGIEVA, OSAZEE FRANK AND EJECHI, JONES OGHENEMEGA PhD.
Abstract: ABSTRACT This paper empirically examined the performance and operating efficiency of commercial banks in Nigeria over a three-year period (2012-2014). It measured and established the efficiency in the Nigerian banking system and its variation pattern within the period under consideration. Ten banks were systematically sampled for this study. The performance efficiency of banks were determined using input and output oriented Data Envelopment Analysis(DEA) window to analyze the performance changes through time, of the Nigerian banking system within the  period. Of the ten banks studied, we found that only UBA and Zenith Bank had pure technical efficiency - management skills was very relevant in converting small inputs to large outputs. The remaining eight (8) banks were found to be below the efficiency level - showing that while the banking system is running at full capacity, it has limited contribution to the economy in terms of efficiency. We therefore recommended that managers of inefficient banks in Nigeria as identified above should imitate and benchmark UBA and Zenith Bank. View
10 Title: CORPORATE GOVERNANCE AND FINANCIAL FIRM PERFORMANCE IN NIGERIA BANKING SECTOR.pdf
Author: ENOFE, A. O. AND ASHAFOKE, O. T.
Abstract: ABSTRACT The broad objective of this study is to empirically examine the impact of corporate governance and firm performance in the Nigerian financial sector. The research design adopted for this study was the ex-post facto research design. This research design helps us to examine the possible cause and effect relationship between variables that exist. The data used in the study was randomly selected fifteen (15) financial firms quoted on the Nigerian Stock Exchange from 2005-2014. This research work employed multiple regression. Specifically, the ordinary least square (OLS) regression technique was used to estimate the coefficients in the model specified. The study reveals that board size has a positive and non-significant relationship with firm performance Nigeria banking sector; there exist a positive and significant relationship between director’s ownership and firm performance in Nigeria banking sector; there exist a negative and insignificant relationship between audit committee independence and firm performance in Nigeria banking sector. Also the study revealed that board independence has a positive and significant relationship with firm performance in Nigeria banking sector. We therefore recommend that proponents of board independence should note with caution the positive relationship between board independence and firm performance. Hence, if the purpose of board independence is to improve performance, then such efforts might have merit. Keyword: Corporate Governance, Firm Performance, ROE View
11 Title: ASSESSING THE EFFECT OF MICROFINANCE BANKS FINANCIAL AND NON FINANCIAL SERVICES ON SURVIVAL GROWTH AND PRODUCTIVITY OF SMALL AND MEDIUM SCALE ENTERPRISES IN ONDO STATE.pdf
Author: OLURANKINSE FELIX PhD. AND ADESINA AYODELE SAMSON
Abstract: ABSTRACT The failure of community banks in driving small and medium scale enterprises (SMEs) towards achieving sustainable economic development gave impetus for the birth of micro finance banks (MFBs) in Nigeria. MFBs were established to make available more funds to SMEs to make them responsive as an agent of growth and economic development. Despite the advent of MFBs, it is observed that a reasonable number of SMEs could not still survive, hence the need to assess the effect of these banks on SMEs activities. The study makes use of primary data. 100 questionnaires were purposively administered to SMEs in the northern senatorial district of Ondo state. The data obtained were analysed using descriptive statistics, multiple regression, and analysis of variance using SPSS 20.0 statistical packages. The result of the analysis shows that effective utilization of MFBs have significant positive effect on the volume of sales and productivity of SMEs. The study recommend the need for SMEs using MFBs as their main source to ensure that loans  obtained are utilized   for the business purpose and that government should provide an enabling environment for both institutions to operate. Keywords: MFBs, SMEs, Productivity, Growth, Survival View
12 Title: ESTIMATION OF MOTIVATION USING ENTROPY.pdf
Author: JONES OGHENEMEGA EJECHI PhD. AND IFUERO OSAD OSAMWONYI PhD.
Abstract: ABSTRACT Man has continuously sought for the best way of doing things; including motivating and gauging the motivational level of its workforce. This study seeks for a more precise mathematical function (tested with empirical data) that can accurately measure the motivation of Nigerian universities. We adapted Ejechi (2014a)’s questionnaire, which we administered on three hundred and ninety six (396) academics of University of Benin, Benin City; retrieving 352 of the administered questionnaire to arrive at a response rate of 89%. This questionnaire had been found to be reliable using Cronbach’s reliability test. We also modified Ejechi (2014a)’s entropy model to arrive at M = . We used Ordinary Least Square (OLS); and established the adequacy of the model by considering its degree of fitness (R – Squared and Adjusted R – Squared) and the probability that the coefficient is zero (p value) at 95% level of confidence –same as comparing our calculated t – score (in this case z – score) with the critical value. We tested the null hypothesis and based our conclusion on the yard stick mentioned above. We found that our modified model truly measures the motivation of academics in Nigerian universities. Total motivation is always positive and can never be zero, since the regression returned only positive coefficients and the intrinsic component of the total motivation is never zero. The need for self-actualization was found to be of utmost importance to academics, while social needs are the least important. We recommended that policy makers, government and university managements, should pay more attention to the self-actualization needs of academic staff. We also recommend that this study View
13 Title: TAX TRANSPARENCY ACCOUNTABILITY AND TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES.pdf
Author: JOHN OBI AYANDUBA PhD. AND OHONBA NOSA
Abstract: ABSTRACT This study examined the extent to which tax transparency and accountability affected tax compliance among Small and Medium scale Enterprises in Edo State and Delta States. This study adopted a survey research design using a cross section of one hundred and twenty (120) Small and Medium Businesses (Operators) and was collected using a well-structured questionnaire. The Ordinary Least Square regression technique was employed for analyzing the data collected and it was discovered that there was a high correlation between tax accountability and tax compliance; that trust in government significantly impacted on tax compliance behaviour and that tax morale has a high correlation with tax compliance. This study however recommends that: government should make use of the electronic media in constituting an open forum for periodic interaction with and feedback to the citizens on how it has used its tax revenue as this would be good for the government to perform which would be consistent with the expectations of the citizens and thereby gain their trust. View
14 Title: EFFECTIVE INTERNAL CONTROL SYSTEM AND THE ROLE OF THE INTERNAL AUDITOR.pdf
Author: CHIIAM EMMANUEL BEDFORD
Abstract: ABSTRACT The focus of this paper is on Effective Internal Control System and the Role of the Internal Auditor. The profitability or growth of an organization is a function of the effectiveness of its internal control systems. In the same vein, no organization would optimize its productivity except that its internal auditor is proficient in exhibition of the fundamental and professional etiquette demanded of his designation. From our study, it was apparent that many business organizations could not see the light of  the day because basic internal control tenets like segregation of duties, internal checks, etc, were neglected and also certain persons placed in the  positions of internal auditors are only appendages to management policies. They are indeed not professional accountants. To this end, we recommend that automation of the  entire organization, especially the finance and production departments should be encouraged in addition to ensuring that a person entrusted the responsibility of overseeing the internal audit section is not only a well trained professional but also a man who has been tried, tested and proved to be worthy in character. In addition, the internal auditor’s remuneration should be appropriated from dividend to enable the internal auditor be truly independent in the discharge of his onerous assignment. If these are done, then an effective internal control system that will in turn result in optimization of production can be guaranteed. Keywords: Effectiveness, Control System, Internal Auditor, Optimization of production. View
15 Title: DUE PROCESS THE ACCOUNTING IMPLICATION AND NATIONAL DEVELOPMENT IN NIGERIA.pdf
Author: NWIDUUDUU VINCENT G. AND LOGHO LEMII JOYCE
Abstract: ABSTRACT This work investigate due process as an accounting implication and national development in Nigeria, surveying some selected ministries in Rivers State. The purpose of the study in to ascertain the importance of due process to access the impact of due process in national development and to ascertain know if there is any accounting implications of due process in national development. The descriptive/survey method was employed. Questionnaire design was adopted to enable the collation of  necessary data. Hypothesis was formulated in null form that there is no significant difference between due process the accounting implication and national development in Nigeria. The Z test statistical tool was used to test the hypothesis formulated, simple percentage was used to analyze the respondent’s results. The result revealed that the null hypothesis Ho was rejected while the alternative hypothesis was accepted and collude that there is a significant difference between due process: the accounting implications and national development in Nigeria. The study recommends that government should give the due process mechanism appropriate legal backing by an act of the parliament so as to make it a generally acceptable policy that for accountability to be successful in the management of public fund in Nigeria, there must be a reduction in the level of corruption, improving public sector accounting and anointing standards. Due process must be decentralized in order to move procurements by the spending units. Due process should be adequately strengthened in local government level where it is not enjoying the required acceptance. Due process office should improve on the sensitization promotion and education of the public on their function. View
16 Title: EXTENSION OF THE FUNCTIONALIST THEORY OF THE STATE TO GENDER DISPERITY.pdf
Author: JOHN MARK PhD.
Abstract: ABSTRACT The functionalist theory of the state is based on the works of Herbert Spencer, Emile Durkheim, Talcott Parsons and Robert Merton of the interconnected parts of the state structure and corporatism. They argued how society is a complex system whose component parts work together to promote solidarity and stability. In what follows then, the researcher is proposing that the female folks must in like manner be seen in this light as a part coming into a social system like the university to interact with the male character to achieve a common goal. To do the otherwise, is to do the contrary. This theory most probably is the underneath reasons for social conflicts. For indeed the researcher will like to argue that there are sectional units where the female figure will work more competently. Therefore, through content and conceptual analysis of this theory and other works, the researcher is proposing that their appointment should be seen in the perspective of the above theory and not with a patriarchal view. View
17 Title: CORPORATE GOVERNANCE ATTRIBUTES AND FINANCIAL REPORTING QUALITY PRE AND POST IFRS REGIMES IN NIGERIA.pdf
Author: ADESINA OLUGOKE OLADIPUPO PhD. AND DANIEL ALUYA
Abstract: ABSTRACT This study investigates the impact of corporate governance characteristics on financial reporting quality of companies listed on Nigerian Stock exchange in the pre and post IFRS adoption during 2010 – 2013. In this study, to determine the treatment of discretionary accruals as financial reporting quality indicator, the original Jones Model (1991) has been applied. This study specifies a multiple regression model that puts financial reporting quality as a function of theoretically proven explanatory factors. The study reveals that directors’ independence, board size and firm’s performance have significant impact on financial reporting quality in both pre and posts IFRS regimes in the Nigerian Listed Firms. The study also shows that gender diversity of directors and leverage had no significant negative impact on financial reporting quality in both regimes, while equity returns volatility had significant positive influence on financial reporting quality. From the study, it was revealed that there is a little decrease of 2% in the discretionary accruals and this indicates that there is a little increase in the quality of financial reporting after the adoption of IFRS in Nigeria. Although the conceptual basis and many of the general principles are quite similar under IFRS and Nigerian IAS, the application of IFRS may be nevertheless significantly different and the adoption of IFRS may bring up many changes in terms of financial reporting by Listed Companies in Nigeria. Consequently, the differences between the two regimes may impact on the leeway provided by accounting standards to aid financial manipulation. This study recommends that there is need for View
18 Title: THE IMPACT OF ECONOMIC DEPRESSION ON CAPITAL AND ITS EFFECTS ON FIRMS IN NIGERIA ECONOMY AN EMPERICAL STUDY OF SELECTED FIRMS IN DELTA STATE.pdf
Author: ORIFE CATHERINE
Abstract: ABSTRACT This study was carried out to investigate the impact of economy depression on capital and its effects on firms in Nigeria Economy with some selected firms within Delta State taken as a case study. A structured questionnaire was used as the instrument for data collection and administered to 110 firms in Delta State, Nigeria randomly selected. The sample size from a population of 110 firms is 90 respondents at 95% confident level. Data analysis was made using percentages and hypotheses formulated were tested using chi-square at 5% significant level. The study focuses on firms operating in Nigeria in this period of economy depression find it difficult to cope with the prevailing circumstances, some have gone into extinction, and retrench staff, cut down staff salaries. To find out the way out the way out of this mess, government can help salvage this situation by making and implementing expansionary monetary policy, of bailout fund to states, providing an enabling business environment that will attract foreign investments in order to stimulate the level of economic activities in the economy. View
19 Title: CORPORATE ENVIRONMENTAL DISCLOSURE IN SELECTED MANUFACTURING COMPANIES IN NIGERIA.pdf
Author: ALEXANDER F.I. OSEROGHO AND RICHARD .I. OGHUMA
Abstract: ABSTRACT This study focuses on corporate environmental disclosure in Nigeria. The specific objectives were to examine the effect of board size, board independence, audit firm size, firm profitability and company size in relation to corporate environmental disclosure.  The study is an expo- facto and a longitudinal panel data design covering a time period of four years (2011-2014).  A total of forty-two (42) manufacturing firms quoted on the Nigerian Stock Exchange and selected through purposive sampling technique constituted the sample size. It employed content analysis and data were obtained from the financial reports of the sampled firms. Statistical tool used was least square regression and data was estimated with E-views 8.0. This study found that board independence and company size have significant effect on corporate environmental disclosure in Nigeria, while board size, audit firm type and profitability have no significant influence on corporate environmental disclosure in Nigeria. It recommends that board size should be a minimum of fifteen members of integrity and transparent characters; independent board should be persons of different ethnicity, gender and professionals background who can deliberate on issues that could enhance environmental disclosure. Also appointed auditors of companies should ensure that in the course of examining  the truthfulness and fairness of financial statements, issues that are related to environmental disclosure identified be suggested to the board of directors.  KEYWORDS: Environmental Disclosure, Board Independence, Audit Firm Type and Firm Size View
20 Title: HUMAN ASSETS-RELATED COSTS AND FIRM PERFORMANCE IN MANUFACTURING FIRMS IN NIGERIA.pdf
Author: PETER OKOEGUALE IBADIN AND KILLIAN OSIKHENA OGIEDU
Abstract: ABSTRACT Human assets have been seen as critical elements in achieving corporate goals and objectives. To this end, these assets are known to play very strategic roles in achieving corporate performance, though their values are unreported directly in the financial statements. It is only thought that a flat and anecdotal submission of the criticality of human assets be corroborated by appealing to empiricism .This study  was an attempt to simulate  human assets variables and how these pseudo variables impact on corporate performance in Nigeria. This study, therefore examined the impact of human assets-related costs on firm performance in selected manufacturing companies in Nigeria. To achieve this, a sample of 40 quoted companies in Nigeria was used. The choice of the manufacturing industry was based on the role of human assets-related costs in the manufacturing industry classification. In analyzing the data, a pooled multiple regression technique. The results show that the human  assets-related costs have a significant and positive influence on quoted companies’ return on capital employed ( ROCE) in Nigeria. Given the interaction of human assets-related costs with firm size and the ratio of labour cost to fixed assets, the results show that human assets-related costs impact positively and significantly on corporate performance. It was also observed that higher compensation had a positive and significant impact on ROCE in Nigeria. In the case of IFRS dummy, which was introduced to capture the effect of different accounting reporting standards for companies in the period of 2011 to 2013, the results show that it was significant. On the basis of these findings, it is recommended that stakeholders interested in ROCE-based performances should emphasize on companies that focus on investments in human assets-related costs to create corporate value. Keywords: Human assets-related costs, ROCE, Manufacturing companies. View
21 Title: INFLUENCE OF PRIOR KNOWLEDGE OF ACCOUNTING ON THE ACADEMIC ACHIEVEMENT OF STUDENTS STUDYING ACCOUNTING IN NIGERIAN UNIVERSITIES.pdf
Author: OBI, EMMANUEL CHINASA, NWANAKA, CHIGOZIE PhD. AND ABOLO, ASIENIMIOFORI PEREOWEI
Abstract: ABSTRACT  In recent years, the number of students offering book-keeping and Accounts in the senior secondary school level have witnessed a downward trend as compared with the increasing number of candidates seeking to study Accounting in the university.  This study was designed to investigate the influence of prior knowledge of Accounting on the academic achievement of students studying Accounting in Nigerian universities. Ninety students (comprising 45 students with prior knowledge and 45 students without prior knowledge) were randomly selected from the department of Accounting in the three universities in Rivers State as samples for the study. Data was collected from the students’ academic records. Mean, standard deviation, chi-square and t-tests at SPSS were used for the analysis. Results showed that View

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