Volume 4 (2022)

1

Research Article

A Review of AAOIFI Standards on Accounting for Sukuk Issuance

Naja’atu Bala Rabi’u^*, Olorunpomi Omolola Olayemi, Kabiru Isah Dandago

This paper reviews the provisions of the three Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)’s standards on Accounting for sukuk issuance; Financial Accounting Standards (FAS) 33 and 34 as well as Governance Standard (GS) 12, with a view to appreciating their major provisions for ensuring high quality financial reporting, their expected impacts to accountability ...

Dec, 2022 pp. 142-152

2

Research Article

Effect of Environmental Cost Disclosure on Financial Performance of Listed Consumer Goods Firms in Nigeria

Jennifer Omoo Nakpodia^*, Kabiru Isah Dandago

The intention to inquire into the effect of environmental cost disclosure on the financial performance of listed consumer goods firms in Nigeria motivated this study. The study adopted an ex-post factor research design, The Panel data were sourced from annual reports and fact books of listed consumer goods firms for the period of ten (10) years spanning from 2012-2021. Regression analysis was carr...

Dec, 2022 pp. 115-131

3

Research Article

Health Care Service Delivery for Rural Areas in the Digital Era: Challenges and Prospects

Justina Sam-Okere^*, Miriam Sam-Okere

Public and corporate management in the digital era whether in the urban or rural areas have the challenge of ensuring effective and efficient sustainable service delivery based on global best practices. The aim of this research is to critically examine the challenges that public and corporate management encounter in the bid to deliver quality services in rural areas using modern technological gadg...

Dec, 2022 pp. 132-141

4

Research Article

The Role of Strategic Management Accounting in the Strategic Management Process of Organizations

Ibrahim Yakasai, Aminu^*

The paper seeks to identify what entails a strategic management process in organizations with the needed role of strategic management accounting (SMA) to ensure its success. Even though literature on SMA indicates that there is no generally accepted definition of SMA, the paper has provided the five key components/aspects of SMA which are linked to its purpose and scope in playing a key role in th...

Dec, 2022 pp. 77-85

5

Research Article

Firm Growth and Corporate Attributes: Empirical Evidence from Listed Non-Banks Financial Institutions

Paul Akhalumeh^*, Godwin Ohiokha

Growth is a major index of performance, and investors usually watch out for indicators of growth when making investment decisions. The study aims at examining the effective factors in firm growth in Nigeria. The study uses ninety-one (91) observations of non-financial firms quoted on the Nigeria Stock Exchange. The ordinary least squares method of data analysis is used in estimating the parameters...

Dec, 2022 pp. 86-101

6

Research Article

Impact of Foreign Direct Investment on the Growth and Development of ECOWAS Countries

Zulaihat Zubair^*

Foreign Direct Investment (FDI) flows are greatly needed in West African countries, and their attraction to the countries is determined by different factors. These factors include GDP per capital, trade openness, inflation, political terror scale, infrastructure, corruption, and real effective exchange rate. This paper reviews impact of foreign direct investment on the growth and developmental lev...

Dec, 2022 pp. 102-114

7

Research Article

Macroeconomic Variables and Share Price Movement: A Study of Listed Deposit Money Bank in Nigeria

NWANKPA, Ejike C.^*

This study was carried out to investigate the relationship between macroeconomic variables and share price movement in the Nigerian Banking sector within the periods from 2007 to 2021. Three macroeconomic variables were chosen as the independent indices; including the exchange rate, inflation rate, and interest rate. The dependent variable was actual closing share prices of Nigerian banks on the 1...

Dec, 2022 pp. 15-27

8

Research Article

Impact of Tax Laws and Reforms on Revenue Generation in Nigeria: 1994 to 2019

Joy Omeghie Osemwegie-Ero^*, Felix Erhinyoja, Erhirhie

It is widely believed in many quarters that taxation remains the most veritable tool policy makers can used to generate more revenue to meet economic sustainable growth and development objectives. However, the issue of tax revenue leakages remains a major source of concern in developing economies like Nigeria. This has made many scholars to verge into the subject matter more holistically. Premised...

Dec, 2022 pp. 28-44

9

Research Article

Moderating Effect of Perceived Career Opportunity on the Relationship between Aspects of HRM Practices and Employee Job Performance

Abubakar Tabiu^*

Empirical studies on the relationship between Aspects of HRM practices and employee’s job performance revealed mixed findings, thus suggesting the need for introducing a moderating variable. This study examined the moderating effect of perceived career opportunity on the relationship between aspects of HRM practices (specifically, compensation, job autonomy and career planning) and job performance...

Dec, 2022 pp. 45-61

10

Research Article

Bank Specific Factors and Liquidity of Listed Deposit Money Banks in Nigeria

Habiba Adamu^*, Ishaq Alhaji Samaila

This study examines the Determinants (Bank specific factors) of listed Deposit Money Bank‘s liquidity in Nigeria. The study utilized documentary data collected from annual reports and accounts of the sampled Banks for the periods 2008 to 2018. Data was first analyzed by means of descriptive statistics to provide summary statistics for the variables and subsequently, correlation analysis was carrie...

Dec, 2022 pp. 62-76

11

Research Article

Mentoring in Academia and the Civil Service for Fraud Prevention in Nigeria

Kabiru Isah Dandago^*

Mentorship practice has been part of the human experience since the Golden Age of Greece (Dean, 2009). Engaging with a mentor as a way for mentee to learn and achieve his/her full potential is an ancient and respected practice. ‘Mentoring’ has become a universal term to describe benefits implicit in professional organizations’ memberships, graduate programs, and workplace environments (Dandago, 20...

Dec, 2022 pp. 1-14