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» CHAPTER ONE INTRODUCTION Timeliness of financial reports has been viewed as an essential qualitative characteristic of financial information. Azubike and Aggreh (2014) viewed timeliness of financial statements as the period it takes the company to present its financial reports before the shareholders in the Annual General Meeting after the closing date of such company. In line with the Internation...Continue Reading »
50 pages | 262 engagements |
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» ABSTRACT The observable weaknesses in corporate governance of companies and the cases of accounting and audit failures have heightened concern of investors about corporate reports. This has led to the need for the establishment of statutory Audit Committees to ensure the credibility of financial statements. This study seeks to evaluate the impact of Audit Committees (AC) on the performance of list...Continue Reading »
50 pages | 265 engagements |
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» Chapter one Introduction Background Of The Study In trying to meet the requirements of the users of financial statements, instruments like presentations as well as disclosure are being used to communicate performance and financial position of an entity (Choy, 2014). There is still a need for presentation as well as disclosure to be included in the Conceptual Framework in order to have clarity and ...Continue Reading »
50 pages | 245 engagements |
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» ABSTRACT An audit of financial statement is an exercise whose objective is to enable auditor express an opinion on the account presented by management at the end of the years on whether on his opinion the account show true and fair view or otherwise. Internal control is the whole system of control, financial and other wise established by government to evaluate and checkmate the activities of the o...Continue Reading »
50 pages | 240 engagements |
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» CHAPTER ONE INTRODUCTION Background of the Study IT evolution in auditing and accounting is believed to have started several decades slightly over 50 years in the past with the first functioning commercial computer (Fadzil et al., 2005). Accounting techniques of several public and private entities whether large or small have been computerized. Additionally, it is claimed that there ought to be tho...Continue Reading »
50 pages | 232 engagements |
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Budgeting concept is as old as man. We learn from history that the warmly man had to determine what ever he needed in advance before it eventually materialized.This is very obvious in the present day lives of individual of state or a nation. As a nation plan ahead in term of revenue and expenditure within a specified period of time. So also an indiv...Continue Reading »
50 pages | 197 engagements |
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» CHAPTER ONE INTRODUCTION The established of universities constitution part of the infrastructure of the country within which development and the role of accounting is this whole system of control, financial and otherwise established by the organization in an orderly and efficient manner, ensure adherence to management policies, safeguard the asses and secure as for possible the completeness and ac...Continue Reading »
50 pages | 233 engagements |
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» CHAPTER ONE INTRODUCTION In all the varied field of human activity, we are concerned to used of limited resources that are available to us. Thus the intention is to obtain the greatest out put from a given input and in measuring this we may state how efficiently the input has been used.While the measurement of efficiency may be done in quantitative terms e.g. a number of yam tuber from an acre of ...Continue Reading »
50 pages | 196 engagements |
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» CHAPTER ONE INTRODUCTION The elevation of public parastatable in Nigeria and their importance in providing social amenities cannot be overemphasized. Therefore over a period of (30) thirty year these had been tremendous change in organization management and output of various organization effected by enacting Acts, edits and decrees. However, the efficiency and effectiveness of theses parastatals d...Continue Reading »
50 pages | 171 engagements |
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» CHAPTER ONE INTRODUCTION Capital investment decision is a business entity is a function of the top management in an organization the taking of decision to in primary is predetermination of organization goal and constant evaluation of the feasible strategies used for attainment of goals and objective. This decision involves the commitments of capital into investment or projects that have long term ...Continue Reading »
50 pages | 182 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Insurance has been existence as far as when the people of old realized the gratuity of financial losses.In actual sense, modern Insurance started in Nigeria in the 20th century with the opening of an agency in Lagos by the Royal Exchange of London in 1921. this company documented all the Insurance business in Nigeria until 1949 when three other....Continue Reading »
50 pages | 153 engagements |
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» CHAPTER ONE 1.1 INTRODUCTION In running a business whether a small scale or large scale, there has always been a need to achieve the best business decisions by example all available alternative courses of action.All these business decisions are based on records of financial activities which have been undertaken to a considerable extent, to project the future of the business with these records.Thes...Continue Reading »
50 pages | 156 engagements |
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» CHAPTER ONE 1.0 INTRODUCTION A company’s financial statements are analyzed internally by management and externally by investors and creditors. Management analysis of financial statements primarily relates to parts of the company which enables management to plan, evaluate, and control operation within the company. Investors and creditors generally focus their analysis of financial statements ...Continue Reading »
50 pages | 155 engagements |
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» ABSTRACT The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to eval...Continue Reading »
50 pages | 236 engagements |
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» CHAPTER ONE INTRODUCTION 1.0 Background of Study The most comprehensive perception of development is one that conceives a multi dimensional process involving changes in structures, altitudes and institutions, as well as the acceleration of economic growth, the reduction of inequality and eradication of absolute poverty. According to the Central Bank of Nigeria (2000) a precursor of such change cap...Continue Reading »
50 pages | 162 engagements |
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» ABSTRACT This study examined the impact of monetary policy on the performance of deposit of commercial banks in Nigeria. Using a time series data for 35 years for the period 1981 to 2015, all deposit money banks as captured by the Central Bank of Nigeria Statistical Bulletin (2015) were considered. The effect of liquidity ratio, lending rate, loan to deposit ratio and cash reserve ratio were exami...Continue Reading »
50 pages | 174 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the study Globally, the activities of banks reflect their unique roles as the engine of growth in any economy. The role which comes from both banks and non banks financial intermediaries and the regulatory framework in stimulating economic growth is widely recognized especially in developmental economics. Uboh (2005) set the pace for the landslide of othe...Continue Reading »
60 pages | 185 engagements |
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» CHAPTER ONE BACKGROUND TO THE STUDY Several definitions have been given to local government by various scholars. In most cases, these scholars defined local government as a political entity. Leo and Anthony (1989) defined local government as subordinate unit of administration and vest in them the authority to perform local function. Awolowo (1989) also defined local government as a system of gover...Continue Reading »
50 pages | 300 engagements |
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Accounting as a unique profession is a disciplined one, there is needs to be disciplined from day one, as an accountant, the discipline starts from updating one’s knowledge by studying day and night. The word “Probity and Accountability” are regarded as which words of accountants. The history of accounting started as far back as 50...Continue Reading »
50 pages | 432 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Production planning is a management tool design to facilitate the achievement of organization objectives .production. planning is also the function concern with planning, direction and controlling the methods to be used to produce product and the way in which production facilities such as building, equipment e.t.c. should be laid out in the spac...Continue Reading »
50 pages | 205 engagements |