Firstly, the study is important to the shareholders in the organization in showing how risk management will enhance business performance, resulting in increase in the profit margin. In addition, the study is also important to the management of the organization as regards the policies to adopt that will definitely improve the risk management system in order to enhance business performance in line with insurance company’s management system. This is because effective and efficient risk ma... read more

This study will be of immense benefits in multiple ways. Firstly, it will inform stakeholders of various organizations on how to uphold their stipulated ethical principles in order to avoid cases of business failures and corporate scandals. Secondly, it will propel accountants to adhere strictly to codes of accounting ethics in order to have some elements of reliability in the financial reports prepared and provided by them. Thirdly, the study via its findings will assist stakeholders of organiz... read more

The study will contribute to body of literature by providing empirical evidence on the significance of internal auditing on the performance of insurance organization in Nigeria using the following variables performance of insurance organizations, quality and accuracy of reports , independence of internal audit and expertise of the auditor. In line with this, it has achieve the following objectives: the quality and accuracy of reports influence the performance of insurance organizations i... read more

he scope of this research work is limited to 10 manufacturing firms in Nigeria and they include; 7-Up Bottling Company, Cadbury Nigeria Plc, Flour Mills Of Nigeria Plc, Guinness Nigeria Plc, National Salt Company Of Nigeria Plc, Nestle Nigeria Plc, Nigerian Breweries Plc, Northern Nigeria Flour Mill Plc, Union Dicon Salt Plc and U T C Nigeria Plc. The ten manufacturing firms were chosen because of their easy accessibility of annual financial statement reports and for data computation. T... read more

The study is beneficial to the banking community, monetary authorities and future researchers. The study helps the banking community to determine the appropriate level of liquidity that should be held to ensure the smoothing running of their operations. The study equally informs the banking industry to ascertain the optimal amount of liquidity needed to settle short-term obligations whenever they arise. To the monetary authorities, the study will help the Central Bank of Nigeria to see the need... read more

his study through its findings is of immense benefits to organizations, regulatory authorities, professional bodies in accounting, stakeholders, host communities of organizations and academia. This study will aid management of various organizations in ascertaining the specific sustainability guidelines and tenets to follow. This study will help to broaden the horizon of knowledge of regulatory agencies, legislative arm of government and relevant professional bodies in accountancy, by put... read more

Nigeria has been incurring large amount of expenditure on capital projects and recurrent expenditure. Despite this huge expenditure, no meaningful inclusive growth has been recorded in the economy. Furthermore, increased government expenditure has failed to significantly improve the material wellbeing of the citizenry. Moreover, the existing physical infrastructures especially roads and power supply have not been in good shape over years. Also, infrastructures in critical sectors such as... read more

The study will be of substantial benefits to accounting practitioners as it will help them improve on their routine work and as regard the effective management of the finances of their respective parastatals. Financial analysts will find this work invaluable as it serves as a basis for advising their clients on investment decisions. Furthermore, this research work will propel the management of local government councils, state and federal ministries, agencies and departments to formulate ... read more

The reason for using Lagos State as the case study for this research is because Lagos State is highly populated with a population of over 21 million persons (world population review 2016), famously known as the city that never sleeps and this indicates the large number of taxable persons that can be captured using the e-tax system. FIRS introduced integrated tax administration system in Nigeria in 2013 offering services like E-TCC, e-Filing, e-Payment and e-Registration to the taxpayers. The int... read more

Poor VAT administration as identified by Olaoye (2009) was one of the problems confronting VAT in Nigeria. Tax authorities perform only the technical functions without performing the needed management functions, taken the complexity of tax administration into consideration, there are bound to be ineffectiveness of tax administration. Basically, the performance of only technical functions leads to false declaration, refusal to complete tax return forms, fraud, inflation of deductible expenses, sm... read more

ssets; these are things that are owned by a company and which have future economic value that can be measured. Examples include cash, investment, account receivables, inventory, land, buildings, equipment, and vehicles. Capital structure: this is how a firm finances its overall operations and growth by using different sources of funds. Debt comes in the form of bond issues or long-term notes payable, while equity is classified as common stock, preferred stock or retained earnings. Short-... read more

Risk is inherent in every economic activity and every organization has to manage it according to its size and nature of operation because without risk management no organization can survive in the long run. This is because businesses today are faced with far greater challenges than before due to the fact that economical, technological and legal interdependence are becoming more prevalent and pronounced. It would be assumed that risk management and internal control systems will vary from organiza... read more

If there has been any area of finance theory that has attracted the greatest attention and caused the highest controversy, it is definitely the theory of capital structure and leverage and how they affect firms’ performance. The choice of capital structure has however being subject to several debates and investigations. The capital structure and firms value has been subject to lots of arguments for many years and it still represented one of the most unresolved issues in corporate finance liter... read more

Manufacturing company: This is a commercial business that converts raw materials or components into finished goods or products. A manufacturing company is any business that uses components, parts or raw materials to make finished goods. These finished good can be sold directly to customers or to other manufacturing businesses that uses them for making different product. Manufacturing companies in today’s world are usually comprised of machines, robots, computers and humans that all work in a s... read more

A good accounting information system operated in a company is an indispensable aid to effective management. It assures management of the reliability of decision taken by them and that these decisions are in accordance with goals to be attained. The research work will create great awareness to the management of the firms or various businesses or other managers, the importance of appropriate, complete and reliable set of records using accounting information system for such purpose as quick, correc... read more

Cost Limitation: There will be a cost limitation. This means that the researcher will not offer any gift or monetary incentives for the respondents to answer the questionnaire. This might result in certain prospective respondents choosing not to respond to the researcher. Time Limitation: There are two types of time limitation that will be faced during the study. The study will be done for a period of four weeks. Hence the results would reflect the impact of the time constraint. The insights of ... read more

The research work is on the determination of the impact of auditors’ independence on credibility of financial reporting in the Nigerian Banking Sector with the scope explained below; The scope of the study is delimited to the Nigerian banking sector. There are 21 commercial banks as listed on the website of CBN. These banks will form the universe of the study. The study will be further delimited to selected banks: Guaranty Trust bank, First Bank, Polaris Bank Diamond and Zenith Bank Pl... read more

ince the 1950s, when technology started to be applied in business (Otieno and Oima,2013), most developing countries in the world have abandoned the use of a pen and a paper and started to adapt to the use of accounting software to facilitate generation of quality, quick and accurate financial reports. However, due to other poverty and other related issues, there is lack of consistency coupled with irregularities registered in the field of technology which handicap the regular use of accounting s... read more

Dividend per share: it is the sum of declared dividends issued by a company for every ordinary share outstanding. The figure is calculated by dividing the total dividends paid out by a business, including interim dividends, over a period of time by the number of outstanding ordinary shares issued. It is an important metric to investors because the amount a firm pays out in dividends directly translates to income for the shareholder, and the dividend per share is the most straightforward ... read more

DECISION-MAKING: Decision-making is not a separate function of management. In fact, decision-making is intertwined with the other functions, such as planning, coordinating, and controlling. These functions all require that decisions be made. For example, at the outset, management must make a critical decision as to which of several strategies would be followed. Such a decision is often called a strategic decision because of its long-term impact on the organization. Also; managers must make score... read more