The Sources of Finance and Financial Performance of Downstream Petroleum Firms in Nigeria

The Sources of Finance and Financial Performance of Downstream Petroleum Firms in Nigeria Abstract This study examined the various sources of finance employed by the downstream petroleum firms in Nigeria. It also determined the effect of long-term finance on profitability. Furthermore, it ascertained the impact of shortterm finance on profitability and found out the relationship […]

Environmental accounting practices and financial reporting in oil and gas industry

CHAPTER ONE/INTRODUCTION 1.1 Background to the Study The need for Environmental Accounting has become the concern and focus of nation’s and responsible corporate managements. It became one of the foremost issues on the agenda of nations and businesses earlier in the 1990s and the reasons for these were varied emanating from both within and outside […]

Effect of capital structure on firms performance for selected manufacturing firms

Abstract There exists divergence of opinion in literature on the relationship between capital structure and firms performance. This mix of opinions makes the direction of the relationship between debt holders and equity holders to be controversial. Therefore, this study investigated the impact of capital structure on performance of listed manufacturing firms in Nigeria. The study […]

Corporate Governance and Value Relevance of Accounting Information in Quoted Nigerian Banks

Corporate Governance and Value Relevance of Accounting Information in Quoted Nigerian Banks INTRODUCTION Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions; government agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncements are […]

ANALYSIS OF THE CHALLENGES FACING COMPANY INCOME TAX ADMINISTRATION IN NIGERIA

ANALYSIS OF THE CHALLENGES FACING COMPANY INCOME TAX ADMINISTRATION IN NIGERIA CHAPTER ONE/INTRODUCTION 1.1 BACKGROUND OF STUDY Every country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However the level at which the company […]

CAPITAL STRUCTURE AND CORPORATE PERFORMANCE OF NIGERIAN QUOTED FIRMS

CAPITAL STRUCTURE AND CORPORATE PERFORMANCE OF NIGERIAN QUOTED FIRMS ABSTRACT This paper presents empirical findings on the impact of capital structure (leverage) on performance of quoted firms in Nigeria. The main objective of this study is to determine the overall effect of capital structure on corporate performance of Nigerian quoted firms by establishing the relationship […]

Relationship Between Corporate Capital Structure And Firm Value Of Nigeria

Relationship Between Corporate Capital Structure And Firm Value Of Nigeria CHAPTER ONE INTRODUCTION  Background of the Study Capital structure is the mix of debt and equity that a company uses to finance its business (Damodaran, 2001). In capital structure decisions managers are concerned with determining the best financing mix or capital structure for their firm. […]