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» ABSTRACT This research project was designed to examine “effects of Published Financial Statement on Shareholders Investment Decision” (A Study of Guinness Nigeria Plc). The primary and secondary sources of data were adopted. Questionnaires were distributed by hand and ninety nine were returned. Upon presentation and analysis of data, hypotheses were tested empirically using analysis of...Continue Reading »
50 pages | 318 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods with which he...Continue Reading »
50 pages | 360 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background to the Study Financial information quality is a key concern for all investors and potential investors in any organization. As posited by Biddle et al. (2009), financial information quality is termed as the precision with which financial reporting conveys information about the firm‟s operations, in particular its expected cash flows that inform equity inves...Continue Reading »
50 pages | 313 engagements |
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» CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY Board diversity in corporate governance structure is beginning to be of growing importance when it comes to the interest of shareholders and firm performance nowadays. With evidence shown from notable studies from, (Erhardt, Werbek & Shrader, 2003; Lee & Far, 2004; Bergen & Massey, 2005; Robertson & parker, 2007: Adams and Ferrei...Continue Reading »
50 pages | 358 engagements |
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» CHAPTER ONE INTRODUCTION 1.0 Background to the Study Globalization and technology have continuing speed which makes the financial arena to become more open to new products and services invented. However, financial regulators everywhere are scrambling to assess the changes and master the turbulence (Sandeep, Patel and Lilicare, 2012). An international wave of mergers and acquisitions has also swept...Continue Reading »
50 pages | 341 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the Study The over all objective of any organization is to consistently grow and survive on a long term basis. Most managers are also aware that their organizations are part of a large system which has profound direct and indirect influence on their operations. This implies that if these organizations must effectively and efficiently meet their objectives...Continue Reading »
50 pages | 319 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the Study Soybean (Glycine max) is relatively new crop in Africa. Until recently, it was seen as being appropriate only for large scale commercial farming for production of seed that are used in making livestock feed. The major soybean producing countries in the world are the United States, Brazil, China, Nigeria, India, Argentina, South Africa and Uganda...Continue Reading »
50 pages | 297 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND STUDY According to James (1973) the objectives of most business include; survival and growth, fulfillment of social responsibilities and realization of satisfaction/profit. This level of returns enables the company to take advantage of business opportunities, undertake research and innovations which further makes for growth and survival in the long run, disc...Continue Reading »
50 pages | 343 engagements |
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» ABSTRACT The main objective of any financial institution is to harness their profit making potentials and subsequent development and growth. An the purpose of this study is to urge banks to adopt the efficient use of information technology in all their banking operations. This will in turn load to increased customer’s satisfaction and patronage which will eventually translate in...Continue Reading »
50 pages | 342 engagements |
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» ABSTRACTS The nation of an audit for being a watch dog gradually changing for the better as internal auditing has undergone tremendous changes in the decent past. The actual functions of the auditor are often shoulder in secrecy major roles of internal auditing have been clear to majority of people in the society. In view of numerous corrupt practice frauds and embezzlements often be questional it...Continue Reading »
50 pages | 292 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY The term “Renewable energy” covers all forms of energy generated from natural resources such as sunlight, wind, water (or hydro power), tide, geothermal heat, biomas and biofuels. They are derived from natural processes that are constantly replenished and each of them has characteristics that determine where and how they are used. (Ikpon...Continue Reading »
50 pages | 419 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 Background of the study The the success of an educational enterprise particularly in terms of quality depends to a large extent, on the regular supply of teachers inadequate quantity and quality. In the National Policy on Education, the Federal Republic of Nigeria (1981) also asserts that no nation can achieve economic, social, and technological progress and self suffi...Continue Reading »
50 pages | 316 engagements |
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» CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY: The need for the monetary and fiscal policies had always existed, though not really recognized in the banking system and in the economy at large. The increase rate of money circulation in the economy, due to the rapid growth of commerce and industry has made the monetary authori3es (central Bank of Nigeria) increasingly interested in making...Continue Reading »
50 pages | 344 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY: Corruption and looting of the public treasury is a major problem in the public sector accounting. Report from the office of statistics Lagos shows that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half yearly, and yearly basis as appropriate. This was evidenced by Chief O...Continue Reading »
50 pages | -1 engagements |
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» CHAPTER ONE INTRODUCTION Tax evasion is a crime in almost all developed countries and subjects the guilty party to fines and/or imprisonment – in China the punishment can be as severe as the death penalty. In Switzerland, many acts that would amount to criminal tax evasion in other countries are treated as civil matters. Even dishonestly misreporting income in a tax return is not necessarily...Continue Reading »
50 pages | 465 engagements |
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY This study deals with the impact of community Banks on rural development. But the study is on the Community Bank in Enugu North Local Government. In recent past, our rural dwellers have been finding it very difficult to save their money and other valuables in the Commercial Banks in urban areas. This is because of the enormous paperwork involved in ...Continue Reading »
50 pages | 406 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The substance of every economic entity depends on its ability to achieve its goal and objectives management for the achievement of corporate goals. Wither or not management will achieve this goal depends on how strong and reliable the growth of any corporate body largely depends on the effectiveness and efficient of the internal control system. ...Continue Reading »
50 pages | 470 engagements |
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» CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Commercial Banks are legal entity with perpetual succession formed as a corporate body under law, by an association of person, Basil (2001: 1) according to the companies and Allied matters Act 1990 section 29, companies are classified into three types A private company limited by shares shall end with the word “limited”. (Ltd). P...Continue Reading »
50 pages | 419 engagements |
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country during the period from 1952 when the first the banking ord...Continue Reading »
50 pages | 330 engagements |
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» CHAPTER ONE INTRODUCTION 1.1 OVERVIEW OF STUDY Tax is a compulsory levy imposed by the government on the incomes of individuals and corporate organization for the performance of its duties of social welfare and security. In other words, it is a levy imposed by the government against the income, profit or wealth of the individuals, partnership, and corporate organization. (Ochiogu 2001:1). For the ...Continue Reading »
50 pages | 362 engagements |