Articles

Corporate Governance Mechanisms and Audit Quality of Listed Firms in the Nigerian Industrial Goods Sector

This study examined the impact of Corporate Governance (CG) mechanisms on audit quality (AQ) of listed companies in Nigerian industrial goods sector for twelve years (2006-2017). The data for the study were extracted from the annual reports and accounts of the sampled firms for the study period. Descriptive statistics, Pearson correlation and regression analysis technique were employed to analyze ...

Dividend Policy and Shareholder Value in Nigerian Foods and Beverages Industry

Dividend policy has always been a source of controversy and concern despite years of theoretical and empirical research of equal concern is the effect dividend policy has on the shareholder value and whether or not shareholders portray preference towards such policy. This paper examines how dividend policy affect the value of firms quoted in the Nigerian foods and beverages industry and also asses...

Firm Performance and Risk Disclosure of Listed Deposit Money Banks in Nigeria

Seeming inadequacy of financial report in terms of provision of information for economic decision, call for increased transparency and disclosure of risk related information in the annual report and account. This study aims at assessing the impact of firm performance on risk disclosure of the Nigerian listed deposit money banks.This study utilised secondary data collected from the annual reports a...

IFRS Implementation in Nigeria: Book Value, Profitability, and Value Relevance of Pre and Post Financial Information of Banks

The conception of IFRS is one of the most challenging changes in the framework of accounting globally. IFRS has been an issue of discourse and argument among scholars over decades most especially; on historical cost accounting and fair value measurement. This study examined the impact of IFRS adoption on the profitability of Nigeria Banks in pre and post adoption eras. To determine the overall sig...

Impact of Liquidity Management on the Profitability of Listed Nigerian Food Product Companies

This study examines impact of liquidity management on the profitability of listed Nigerian food product companies. The study utilized secondary data collected from annual reports and accounts of the companies for the periods 2004 to 2013. A panel data regression technique was employed since the data has both time series and cross sectional attributes. The study finds positive and insignificant rel...

Determinants of Compliance with International Financial Reporting Standard 6 by Quoted Intergrated Oil and Gas Companies in Nigeria

This study assessed the determinants of compliance with IFRS 6 by quoted integrated oil and gas companies in Nigeria. The data are collected from annual reports and accounts of sampled integrated companies in Nigeria for the period of six years (2012 to 2017). Compliance index, descriptive statistics, correlation and regression were used as technique of data analysis. The result revealed that quot...

Corporate Attributes on Share Value: An Analysis of the Nigerian Listed Industrial Goods Sector

The study examines the relationship between corporate attributes and share value of firms in the Nigerian industrial goods sector. To achieve this objective, an ex post factor research design was employed and the data were generated from financial statement of the sampled firms. Descriptive statistics and regression analysis were used in data analysis. The findings established that corporate attri...

Audit Committee and Financial Reporting Quality of Listed Insurance Firms in Nigeria

The aim of this study is to examine the impact of audit committee attributes on the financial reporting quality of listed insurance companies in Nigeria. The research employed an ex-post-facto design. Empirical analysis was conducted on 13 listed insurance firms in Nigeria over the period of 2012-2016. The proxy of the dependent variable of the study which is financial reporting quality is total a...

Impact of Firm Characteristics and Corporate Governance Factors on Financial Reporting Quality of Listed Agricultural and Natural Resources Firms in Nigeria

This study examined the determinants of financial reporting quality in listed Agricultural and Natural Resources firms in Nigeria. Owing to the widespread advocacy to diversify the Nigerian economy, the choice of the Agricultural and Natural Resources sector, being a prospective mainstay of the economy is necessary, so that investors and other stakeholders will understand the financial reporting p...

The Impact of Individual Investors Behaviour on Investment Decision on the Nigerian Stock Market: A Study on Kano Trading Floor