CHAPTER ONE INTRODUCTION 1.1 Background to the Study Financial reporting is undergoing a global transformation toward a single set of accounting standards – the International Financial Reporting Standards (IFRS) – as promulgated by the International Accounting Standards Board (IASB). IFRS incorporates more information into the financial statements by essentially promoting the fair value approach to […]
IMPACT OF FINANCIAL REPORTING ON INVESTMENT DECISION OF EQUITY HOLDERS IN BREWERIES AND BANKING INDUSTRIES ABSTRACT This study examined the impact of Financial Reporting on investment decision of equity holders in Breweries and Banking Industries. The purpose of the study was to determine the impact financial reporting has on investment decisions of shareholders and other […]
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 […]
ABSTRACT This project, “fraud in the Nigeria Banking Systems problem and prospect a case study of First Banking of Nigeria plc Abakaliki and Oceanic Bank Plc Abakaliki branches”, was carried out to examine the various types of fraud as well as the causes and sources. It was also meant to explore significant effects of […]
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 […]
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 […]
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 gapThree hypotheses were formulated […]
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 […]
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 […]
ABSTRACT It has been generally accepted that for any organization to produce and satisfy its stakeholders, such organization must have good management team that manages the resources of the organization using some laid down rules. In manufacturing concerns, inventories constitute a greater proportion of assets. The management of inventories usually involves a lot of […]