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» CHAPTER ONE INTRODUCTION Fraud is an act of deception intended for personal gain or loss to another party. Fraud as a crime embraces all the multifarious means which a human ingenuity can device which are resorted to by an individual to get an advantage over another by false representation. This means that fraud can be perpetrated in the course of personal relationship in religious organizations, ...Continue Reading »
65 pages | 983 engagements |
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» ABSTRACT The study examined the deposit money bank loans and agricultural sector performance in Nigeria. This study employed regression analysis method to show if there is significant relationship between deposit money bank loans and agricultural sector in Nigeria for the period of 2006 2015. Real bank rate could not be given by the CBN and financial institutions, 45% of the total 100% of the orig...Continue Reading »
60 pages | 2,032 engagements |
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» ABSTRACT The study examined the impact of corporate income tax on the profitability of firms in hospitality industry in Lagos State. The study succinctly explored the effect of corporate income tax on the net profit margin, profit after tax and cost of operations of Eko Hotel and Suites, which was used as the sample for the study between 2009 and 2016. Data were sourced from the financial statemen...Continue Reading »
65 pages | 2,044 engagements |
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» ABSTRACT The study examined the impact of corporate governance and financial performance of Nigerian banking industry using First Bank Plc as case study. Board composition, board size, CEO’s duality status and number of shareholders were proxies for corporate governance and return on asset, return on equity and net profit margin were proxies for financial performance. The objectives of the s...Continue Reading »
56 pages | 2,671 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background to the Study The institutionalization of Accounting started in Britain, from where Accounting was imported to Nigeria. During the pre independence period, in Nigeria, especially before the establishment of the Colleges of Arts and Sciences (particularly the one in Ibadan), people who wanted to enrol into the Accounting profession had to be trained through ar...Continue Reading »
49 pages | 1,292 engagements |
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» ABSTRACT The focus of this research is on the impact of financial literacy on the profitability of some small scale enterprises in Calabar Municipality, Cross River State. An enquiry into their level of adoption of financial literacy was also studied. A review of related literatures was carried out to examine the extent of work done in the field. A carefully structured questionnaire was used to co...Continue Reading »
60 pages | 1,495 engagements |
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The issue of fraud, money laundering and other corrupt practices in business and government organizations has necessitated the application and practice of forensic or investigative accounting. Forensic or investigative accounting is that branch of accounting that deals with recovering proceeds of fraud, money laundering and other related corrupt pra...Continue Reading »
56 pages | 1,741 engagements |
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» 1.1 Background to the Study Taxes, and tax systems, are fundamental components of government revenue generation. Brautigam (2008) noted that taxes underwrite the capacity of states to carry out their goals. They form one of the central arenas for the conduct of state society relations, and they shape the balance between accumulation and redistribution that gives states their social character. Thus...Continue Reading »
65 pages | 1,859 engagements |
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» CHAPTER ONE 1.1Background To The Study The collection of Tax and other income constitute the fundamental source of revenue to government. According to (Olaoye, 2008), Tax constitutes a mandatory levy imposed by government on firms and individuals to facilitate the generation of revenue for the execution of government plans and programs. Therefore, successive government has formulated policies towa...Continue Reading »
60 pages | 1,005 engagements |
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» CHAPTER ONE 1.1 Background to the Study Petty cash imprest system is an accounting system which provides for the replenishing of money spent for petty expenses in the organization. The imprest system provides that a specified amount of money be provided to meet petty expenses in the office at a specified period of time referred to as the float. The expenses so incurred are recorded in the petty ca...Continue Reading »
60 pages | 2,737 engagements |
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» CHAPTER ONE INTRODUCTION Background of the study Revenue generation in Nigeria local governments is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man has to pay tax in one form or the other tha...Continue Reading »
60 pages | 1,172 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY As the business world becomes closer in its financial and trade ties, many countries are moving towards International Financial Reporting Standards (IFRS), common accounting rules that define how transactions should be reported and what information should be disclosed in financial statements (IASB, 2007). This unitary set of standards has solved...Continue Reading »
56 pages | 1,113 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Nigeria is currently not enjoying the best of times. The country is presently suffering the adverse effects of the dwindling revenue from crude oil and gas sector, which today accounts for about 95 percent of its revenue. The fallen price of crude at the world market has orchestrated the devaluation of the Naira and increased inflation. The manu...Continue Reading »
56 pages | 1,296 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda (IMF, 2011). Government banking arr...Continue Reading »
99 pages | 6,056 engagements |