Department Of Accounting and Economics Journals


A facet of corporate strategy. SEREN Journal of Management, 4(1)78-88

Alexander Olawumi Dabor and FATIMOH MOHAMMED 

ABSTRACT

The study examines Leasing as a facet for corporate strategy in Nigeria. Structured questionnaire was used to elicit responses from the field. The data generated were tested using the Z- test and ANOVA statistical tool. The analysis shows that there is a significant negative relationship between corporate performance and sale and lease back.…
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and Meshack Aggreh

Abstract

The aim of this study is to find out the environmental disclosure practices of Nigerian firms. The study focused on the oil & gas and the Nigerian manufacturing sector. The period under review is ten years. The results reveal that the environmental disclosure of manufacturing is not…
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Fountain Journal of Management and Social Sciences, 4(1), 74-91

DETERMINANTS AUDIT DELAY IN THE NIGERIAN BANKING SECTOR

 
DETERMINANTS AUDIT DELAY IN THE NIGERIAN BANKING SECTORby
Alexander Olawumi Dabor and FATIMOH MOHAMMEDis licensed…
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International Journal of Commerce and Management,3(1)1292-1905

Alexander Olawumi Dabor and The objective of this study is to examine the relationship between audit committee characteristics, board characteristics and financial reporting quality in the Nigerian banking sector. A sample of nine banks was selected using the simple random sampling technique…
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International Journal of Economics, Commerce and Management, 3(6), 634-654

Impact of Corporate Governance on Firm Performance in Nigeria

Alexander Olawumi Dabor, Musibau Akintunde Ajagbe and David T. Isiavwe

Abstract

Corporate governance is a mechanism through which corporations are governed and controlled with a view of increasing shareholder value and meeting the expectations of the other stakeholders. It is also a system having a corporate control structure combining strong leadership and operations…
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International Journal of Marketing & Financial Management, 5(5)52-65.

CHALLENGES FACING SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

Alexander Olawumi Dabor and Alexander OSEROGHO

Abstract

st This study recommended that commercial banks should reduce requirements for obtaining for SMEs.

 

Keyword: power supply, multiple taxation, access to finance


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International Journal of Social Sciences & Educational Studies,4(1)4-32

ISLAMIC BANKING IN NIGERIA: PROSPECTS AND CHALLENGES

Meshack Aggreh

ABSTRACT

Islamic banking is consistent with the principles of Sharia which prohibits acceptance of interest on loans. Islamic finance has become increasingly significant in finance in the Western world, especially in United Kingdom, despite the regulatory…
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Nigerian Journal of Management Science(NJMS) Faculty of Management Sciences, Benue State University, Makurdi,6(1)1-12

FIRM CHARACTERISTICS, CEO CHARACTERISTICS AND THE ADOPTION OF MANAGEMENT ACCOUNTING

TEHNIQUES BY ONE-MAN OWNED FURNITURE COMPANIES IN NIGERIA

Alexander Olawumi DABOR and Eguasa Beauty Ekiomado

ABSTRACT

This study is aimed at ascertaining the effects of firm attributes on the…
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Akhalumeh, P.B., Ohiokha, F.I & Ohiokha, G. (2011),. Using Asset Management Companies in resolving banking crises: any useful lesson, AAU Journal of Management Sciences, 2(1), 139-151.

Abstract

The purpose of this study is to identify any useful lessons for Nigeria in the use of Asset Management Companies (AMC) in resolving banking crisis. This is to provide a veritable basis for the successful utilization of the Asset Management Company of Nigeria (AMCON) in…
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Akhalumeh, P. B., Ohiokha, F.I., & Ohiokha, G. (2011). Board composition and corporate performance: An analysis evidence from Nigeria. Research Journal of Finance and Accounting, 2(4), 64-73

Abstract

This study examines the impact of board composition on the economic performance of firms in Nigeria. This study is significant because it attempts to analyze the relationship between corporate governance…
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Ilaboya, O.J Ohiokha, G. & Izevbekhai, M.O (2016), Determinants of Board Size and Composition. A comparative Study of Nigerian and Malaysian Quoted Companies. Dubrovnik, Economic Thought and Practice, 25(2), 423-442.

 

Abstract

The broad objective of the study is to examine the determinants of board size and composition in Nigerian and Malaysian quoted banks. The…
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Ilaboya, O.J Ohiokha, G. & Izevbekhai, M.O (2016), Determinants of Abnormal Audit fees in Nigerian Quoted Companies. . Dubrovnik, Economic Thought and Practice, 26(1),65-82

Abstract

The aim of the study is to investigate the determinants of abnormal audit fees in Nigerian quoted companies, with specific emphasis on how the firm size, Big4, profitability, joint audit, and…
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Ilaboya, O.J Izevbekhai, M.O & Ohiokha, G. (2016). Board ethnic differentiation and firm value. International journal of Accounting and Management, Obafemi Awolowo University Ile Ife, Osun State.

Abstract

The fundamental objective of the study is to contribute to the current debate on the relationship between ethnic differentiation and firm value from a developing country perspective. The study raise…
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Lawani, A.O., Ohiokha, G. & Ohiokha, F. I. (2011). Occupational stress amongst academic staff: Effect on service delivery (A case of Auchi Polytechnic, Auchi). Nigerian Journal of Education Health and Technology Reserch (NJEHEJR) 1(2),85-90

Abstract

In this study, an attempt is made to examine the relationship between occupational stress among academic staff and the quality of services delivery.…
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Ohiokha F. I, Odion, A.O & Ohiokha G. (2011). Internal audit and audit committee functions and management effectiveness in Nigerian organizations. AAU Journal of Management Sciences, 2(1) 169-179

Abstract

This study examines the influence of internal audit functions and audit committee on the effectiveness of management in Nigerian organizations. One hypothesis is developed to examine the relationship among internal audit…
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ABSTRACT: This study investigates the challenges facing the internal audit function in Microfinance banks and how such challenges can be ameliorated to enable it play a more effective role in risk management. A survey research design was adopted for this study. Our population consists of 72 micro finance…
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Management Sciences Review, 6(1 & 2), 85-98, 2015

International Public Sector Accounting Standards Awareness Level among Accounting Students’ in Nigeria

Agbonrha-Oghoye Imas IYOHA, Ikponmwosa Michael IGBINOVIA and Prince Famous IZEDONMI

Abstract

This paper examined the level of awareness of International Public Sector Accounting Standards among Accounting Students in Nigeria Tertiary Institutions and Professional examination training centers. The paper adopted a survey design and used descriptive statistics with the aid of Statistical Package for…
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Proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD) Chapter 33, 483-496.

Tax Burden, Tax Incentives and Entrepreneurial Development: Evidence

from Benin City, Nigeria

Ikponmwosa Michael IGBINOVIA and Prof. Emma Okoye

Abstract

The study examines the perception of some Entrepreneurs in Benin City, Nigeria with a view to finding out their…
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ACCOUNTING ETHICS AND THE RELIABILITY OF FINANCIAL REPORTS

Ikponmwosa Michael Igbinovia and Solomon Orhiakhi

Abstract

This study examines accounting ethics and the reliability of financial reports. Adopting an exploratory research design, which involves the review of extant literature, it is discovered that without an ethically sound framework, audit exercises may become a formality to be done because the law stipulates that companies must do so for financial statements to be presented to members.…
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International Journal of Economics, Commerce and Management United Kingdom Vol. V, Issue 6, June 2017 Licensed under Creative Common Page 78

 http://ijecm.co.uk/ ISSN 2348 0386

BOARD ETHNICITY, GENDER DIVERSITY AND EARNINGS MANAGEMENT: EVIDENCE FROM QUOTED FIRMS IN NIGERIA Enofe A. O., Iyafekhe C. & Eniola J. O.

 

 

Abstract

This study investigated board ethnicity, gender diversity in relation to earnings management in non financial firms. It specifically examined the impact of foreign directorship, female gender, board size, board…
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International Journal of Humanities and Social Science Vol. 4, No. 13; November 2014

172

Corporate Governance and Audit Report Lag in Nigeria

Ilaboya, O. J. & Iyafekhe Christian

 

 

Abstract

This study investigates corporate governance in relation to Audit report lag in Nigeria. It specifically examined the effect of board size, board independence, audit firm type, audit committee size and audit committee independence and firm size on audit report lag. The study employed time series and cross sectional…
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ESUT Journal of Accountancy, 5(2), 88-100, 2014

Assessment of Awareness Level of the International Financial Reporting Standards (IFRS) Among Accounting Students in Nigeria

 

AGBONRHA-OGHOYE IMAS IYOHA, SOLOMON ORIAHKI and IKPONMWOSA MICHAEL IGBINOVIA

 

Abstract

 

This paper sets out to Assess International Financial Reporting Standard (IFRS) Awareness Level among Accounting Students’ in Tertiary Institutions and Professional Examination Training Centers in Nigeria. The study was prompted by the dearth of research study in this area. Percentage and descriptive statistics analyses…
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Efficient Resource use: does human capital matter? The case of cassava production farmers in Oyo State, Nigeria.

 

                      Awoyemi T.T., Odozi, J.C., Atekunrin, A.O and N.C. Ehirim

 

Sustained growth in productivity is closely associated with improvement in child nutrition, adult health, and schooling. In other words, investment in human capital is at a premium in rural development. We examined the role of human capital (HC)on farmer’s resource use efficiency empirically (RUE). Population sample covered 6 local government areas…
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Abstract:

Grain is an important marketable commodity that is hampered by risk of interrelated dimensions, particularly in borderlands of West Africa. Assessing the extent of risk in borderlands can be valuable for policy-makers and likely to contribute to increased regional trade through effective management. Risk management along the grain supply chain was investigated. The methodology was qualitative using desk review of literature and field survey and interviews. While the survey revealed evidence of substantial volume of grain exchange,…
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Abstract 

Policy makers at global, national and local levels are more than ever concerned about the rising trend in child malnutrition in Sub-Saharan Africa and how it can be curtailed in the context of general food and basic-needs policies. To support programme setting at the local government level, this study was conducted to examine the relative importance of environmental and socio economic correlates of child malnutrition. Primary data were collected through a well-structured questionnaire and analysed using Z-score indices…
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Food Poverty Dynamics and the determinants across households in rural South- South Nigeria.

                                                             Odozi, J.C.

This article takes a dynamic approach to the study of poverty by investigating how households exist and stay in poverty over time in rural South South, Nigeria while focusing on the food dimension of poverty. South South region is at the center of multiple risk factors: natural, ecological, social and economic that result in highly volatile income and consumption pattern for households. Balancing potential…
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Migrant remittances and production efficiency of smallholder farmers in Nigeria.

                                   Odozi, J.C., Adeniyi, A and Yusuf S.A

 

In a credit and risk limiting agriculture, migrants to some extent, played the role of financial intermediaries, which facilitated the transition of rural households from own to commercial production. This was concomitant with household labour shortage for farm operation. Consequently, if the migration behaviour of farm households depended on how remittances figured into the calculation of net benefits, the policy objective…
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On inclusive growth in Nigeria: Equity in Modern Agricultural Input Opportunities and Determinants of Small Farmer Inclusion.

                                               Odozi J.C. and Aderonke Omotola

 

The notion of inclusive growth is a concept that encompasses equity, equality of opportunity and protection in market as well as employment transitions. In Nigeria’s agricultural sector, two noteworthy distributional aspects of programmes often targeted at farmers are that it is tax financed and sometimes subsidized for essential farm inputs and services. Given the cost and…
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The contributions of economic growth and redistribution to poverty reduction in Nigeria.

                                    Odozi, J.C., Awoyemi, T.T. and Ehirim, C.

 

A common narrative on Africa’s development process is that specific country policies of income growth and redistribution are necessary for poverty reduction. This study investigated the relative contribution of economic growth and redistribution on poverty changes over time in Nigeria. We used the national household survey data sets collected by the National Bureau of statistics. Three poverty indices (FGT)…
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Small Farmer Adaptation to Climate Change in Nigeria: Multivariate Probit Analysis of Crop Choice.

 

                                                    Odozi, J.C and Awoyemi, T.T.

 

This article examines the types of crops farmers are likely to choose and how the decision is linked to climate. General Houshold Survey data on smallholder farms collected by the National Bureau of Statistics (NBS) in 2010 was used with baseline climate observations (1950-2000) and projections (2000-2050) of the WorldClim database (WCDB), a global climate data depository for…
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Umoru D. and A. E. Uwubanmwe (2013), Aggregate Investment and Macroeconomic Policy Evaluation in Nigeria: Econometric Analysis of the Evidence. Journal of Statistical and Econometric Methods.  Vol. 2, No. 3, 115-128 ISSN: 2051–5057 (print version), 2051– 5065(online), United Kingdom. September.

 

Abstract

This study evaluated the impact of macroeconomic policy on aggregate investment in Nigeria over the sample period of forty three years. The Granger Two-Step method of co-integration and error correction estimation were adopted in the study. The…
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Umoru D. and Janet A. Onimawo (2017), A Study on Growth and Oil Price Fluctuation in Nigeria: A Variance Decomposition Evidence. International Journal of Social Sciences & Educational Studies, Iraq. Vol. 4, No. 1, 1–11. September.

 

Abstract  

This study examines the impact of oil price shocks on economic growth rate in Nigeria using the impulse response functions and forecast error variance decomposition on quarterly data from 2000 to 2016. This study finds that fluctuations in oil prices cause…
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  1. Umoru D. and Samuel Iweriebor (2017), “Econometric Test of Arbitrage Pricing and its Volatility in the Nigeria Equities Market”, CARD International Journal of Management Studies, Business and Entrepreneurship Research, Rivers State University of Science & Technology, Port Harcourt, Nigeria. Vol. 2, No.2: 109 – 131, June.

 

Abstract 

The study is an empirical test of validity of arbitrage pricing theory (APT) in Nigerian Stock Exchange Market (NSEM) and its volatility for the sample period of 2010 to…
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Umoru D. and M. A. Erhi (2017), St. Louis Model for Macroeconomic Policy Determination in Relation to Employment Generation in a Developing Economy: Some Simulation Results. Academic Journal of Economic Studies, Romania. Vol. 3, No. 3, 24–32. September.

 

Abstract

 

This study uses St. Louis model to econometrically answer the question of whether the Keynesian policy or the Monetarist’s policy was more efficacious on employment generation in Nigerian with quarterly data for sample period of 1992 to 2016. The…
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Umoru D. (2013), Employment and Economic Growth in Nigeria: A Bounds Specification.  Journal of Economics and Sustainable Development, United States of America, Vol.4, No.5: 49- 61, March

 

Abstract

The paper examines empirically, whether or not employment impact significantly and positively on  GDP growth in Nigeria over the sample period of thirty-eight years. The newly developed bounds testing approach to co-integration was adopted in the study. The results obtained reveal that both the short-run and long-run growth effects of employment…
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  1. Umoru D. and O. Ewere Okungbowa (2016), “Devaluation, External Balance and Macroeconomic Adjustment: An Econometric Evidence for Nigeria”, Sokoto Journal of Management Studies, Usmanu Danfodiyo University, Sokoto State, Nigeria, Vol. 11, No. 2: 1 – 22, September

 

Abstract

This study examines the interplay between Naira devaluation, external balance position with particular reference to the Marshal-Lerner condition and the macroeconomic performance of the Nigerian economy from 2000 through to 2015. The study was econometrically piloted by estimating…
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Umoru D. and E. Solomon (2015), “Threshold Autoregressive Conditional Heteroskedasticity Model of Exchange Rate Volatility and its Determinants in Nigeria”, AAU Journal of Management Sciences, Epkoma, Nigeria, Vol. 6, No. 1 & 2: 188 – 198, December

 

Abstract

This study examines the determinants of the volatility of exchange rate of the Naira in relation to the US dollar using time series data set that spans from 1986 through to 2014. The study was estimates the volatility of the…
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Umoru D. and N.L Aisien (2014), The Monetary Policy Rate of the Central Bank of Nigeria (CBN) and the Nigerian Stock Market: A Structural VAR Analysis. Journal of Statistical and Econometric Methods, United Kingdom, Vol. 3, No. 3: 79 –113, ISSN: 2241– 384 (Print), 2241– 0376 (Online), August

 

Abstract

This study examines the dynamic relationship between stock market performance and the CBN monetary policy rate between the period of 1973-2012. We utilized the “all share price index” in…
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Umoru D. and A. N. Tizhe (2014), Causality Dynamics between Money Supply and Inflation in Nigeria: A Toda –Yamamoto Test and Error Correction Analysis.  Journal of Empirical Economics, United States of America, Vol. 3, No. 2: 63 – 75, July

 

Abstract

This paper examines the dynamics between money supply and inflation in Nigeria using the Toda-Yamamoto causality test and the error correction methodology from the period of 1980-2012. Causality is found to run from money stock to output…
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Umoru D. (2013), “Monetary Models and Exchange Rate Determination: The Nigerian Evidence”, International Journal of Development and Management Review [INJODEMAR], Development and Management Study Group, Federal University of Technology, Owerri, Imo State, Nigeria, Vol. 8, No. 1: 172 – 197, June

 

Abstract

This paper estimates three different monetary models of exchange rate determination for the Nigerian economy using time series data. These include the Monetary Flex-Price Model, Sticky Price Model and the Hybrid [Flex-Sticky Price] Model. Our estimates reveal…
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Kifordu A.A., Nwoye Ada-John C., and Okafor C. (2017). The Evaluation of Human Resources Management (HRM) Practices and Organizational Resilience in selected manufacturing firms in south east Nigeria. Journal of Management Research (JMR) Vol.11 January-March, 2017.

 

The Evaluation of Human Resource Management (HRM) Practices and Organizational Resilience in Selected Manufacturing Firms in South East, Nigeria

 

Abstract

The paper examined the human resource management (HRM) practices and organizational resilience in selected manufacturing firms in south east, Nigeria. The evolution…
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Odiwo Williams Omokhudu, Rev Fr. Chukwuma Stephen, Kifordu Anyibuofu Anthony(Ph.D), “The Impact of Corporate Governance on the Performance of Manufacturing Firms in Nigeria”, International Journal of Science and Research (IJSR), https://www.ijsr.net/archive/v5i9.php,volume 9, September 2016, 924-933, ISSN  2319-7064 DOI:1O.21275/ART20161412

 

The Impact of Corporate Governance on the Performance of Manufacturing Firms in Nigeria

 

 

Abstract

This paper examined the impact of corporate governance on performance of manufacturing firms in Nigeria. The study employed a cross –sectional data from a…
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 Egwenu,S., Kifordu A.A and Ukpere W. (2016), Project Control as a Technique for Organizational Efficiency: A Case study of selected firms in Delta State: Corporate Ownership and Control, Volume 13(4) 242-247.

 

Project Control as a Technique for Organizational Efficiency: A Case Study of Selected Firms in Delta State

Abstract

The focus of this study is to investigate Project Control as a technique for achieving organizational efficiency. Efficient Management of project demands that project should be executed according to specification.…
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 E. Sambo., E.U.Obijuru., O.N. Emelike and Kifordu A.A, (2017). Economic Relationship among Partnering, Trust and Organizational Efficiency in selected Construction Firms in North-East, Nigeria. Journal of Finance and Economics, Vol 5(5), pp 240-252, September, 2017

 

Economic Relationship among Partnering, Trust and Organizational Efficiency in Selected Construction Firms in North-East, Nigeria

 

Abstract

 

This study was prompted by the desire to assess the relationship among partnering, trust and organizational efficiency in selected construction firms in North-East, Nigeria. It sought…
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Chukwuma, C. S., Odiwo W.O and Kifordu A.A (2016). The impact of privatization and commercialization in Nigeria: International Journal of Management, IT and Social Sciences (IRJMIS) Volume 3(9) September, 2016, 91-102

The impact of privatization and commercialization in Nigeria

 

Abstract

This paper examined the activities/policies of privatization and commercialization of public enterprises in Nigeria and how they have affected the development of the Nation. Although, some of the problems facing public- owned enterprise were examined as well. It looked…
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  1. Kifordu A.A and Agbonrha-Oghoye Imas Iyoha(2016). Firm Financial Performance and Corporate Social Responsibility: Bidirectional Casuality? LAPAI Journal of Management Science, volume 7(1), Ibrahim BabangidaBadamosi University, Minna. Pp 143 -158.

 

Firm Financial Performance and Corporate Social Responsibility: Bidirectional Causality?

Abstract.

The study examines firm financial performance and corporate social responsibility: Bidirectional Casualty? The study employ a cross sectional research design and the data were sourced from the annual reports of all deposit money taking banks quoted…
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  1. KiforduA.A, Ugbomeh O.O and Odiwo O.W (2016).Entrepreneurship Education: A gateway towards the development of Global Economy. Journal of Entrepreneurship Research and Development (JERD), Kaduna State University, Kaduna volume 1(1), pp121 – 134

 

Entrepreneurship Education: A gateway towards the development of Global Economy

Abstract

Most successful economies are driven by high level of private sector participation in the economy alongside with good government policies and programmes driving such framework. With this era of public sector dominance…
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  1. Kifordu, A.A;Ogbo, A.I and Ukpere, W.I. (2014). The Effect of Workforce Diversity on Organizational Performance of Selected Firms in Nigeria: Mediterranean Journal of Social Sciences, MCSER Publishing, Italy (5)10, 231-236, ISSN 2039-2117

The Effect of Workforce Diversity on Organizational Performance of Selected Firms in Nigeria

Abstract

Workforce diversity includes the differences and similarities of the employees. Organizational performance is the extent to which the organizational objectives and goals are being achieved. Most business organizations fail in Nigeria…
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  1. Agbonrha-OghoyeImas Iyoha; Unuagbon Owaghianye Edosiawerie and Anyibuofu Anthony Kifordu, PhD (2016). Perception of Stakeholders on the Implication of the Single Treasury Account on the Nigerian Economy. Sahel:Analyst;Journal of Management Sciences, Vol 14 (5) Issue 5, ISSN 1117-4668 University of Maiduguri

 

 

Perception of Stakeholders on the Implication of the Treasury Single Account on the Nigerian Economy

 

 

Abstract

 

The objective of the study is to examine the economic implications of the newly introduced treasury…
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  1. Kifordu A.A.,Udoh E.,and Ogbo A.(2016). Effect of Workplace Design on Workers Performance in Manufacturing Firms in South-East Nigeria. Sahel Analyst: Journal of Management Sciences, University of Maiduguri, Borno State, Vol(14) September, 2016, p18-36.

 

Effect of Workplace Design on Workers Performance in Manufacturing Firms in South East, Nigeria

 

Abstract

 

This paper examines the effect of workplace design on performance of manufacturing firms in South-East, Nigeria. With a population of two hundred and thirty-six (236)…
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International Journal of Economics, Commerce and Management

United Kingdom Vol. V, Issue 7, July 2017

http://ijecm.co.uk/ ISSN 2348 0386

 

AGENCY COST AND DIVIDEND POLICY: EVIDENCE FROM NIGERIA

 

Omololu Hakeem Olufawoye, Agbonrha-Oghoye Imas Iyoha and Famous Izedonmi

 

 

Abstract

The study examined agency cost and dividend policy with special reference to Nigeria. The assumption that a dependent variable is explained by a particular independent variable at a time while holding others are held constant could not be true.…
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Journal of Finance and Accounting Research, 6(2), 74-93, 2014

 

DETERMINANTS OF PROFIT IN THE NIGERIAN BANKING SECTOR

 

 

Ofuan James ILABOYA and Agbinrha-Oghoye Imas IYOHA

 

Abstract

The broad objective of this study is to investigate the determinants of profit in the Nigerian banking sector. The study employed a panel research design, with bank specific and macroeconomic data sourced from annual reports and Central Bank of Nigeria Statistical Bulletin covering the period 2006 to 2012. The data…
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LAPAI Journal of Management   Sciences, 7(1), 143-158, 2016

 

Firm Financial Performance and Corporate Social Responsibility: Bidirectional Causality?

Agbonrha-Oghoye Imas IYOHA and Anyibuofo Anthony KIFORDU

 

Abstract

 The study examines firm performance and corporate social responsibility: Bidirectional causality? The study employ a cross sectional research design and the data were sourced from the annual reports of all deposit money taking banks quoted on the floor of the Nigerian Stock Exchange (NSE) covering the period 31st December, 2010 to 31st December,…
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Management Sciences Review, 6(1 & 2), 85-98, 2015

 

International Public Sector Accounting Standards Awareness Level among Accounting Students’ in Nigeria

 

Agbonrha-Oghoye Imas Iyoha, Ikponmwosa Michael Igbinovia and Prince Famous Izedonmi

 

 

Abstract

This paper examined the level of awareness of International Public Sector Accounting Standards among Accounting Students in Nigeria Tertiary Institutions and Professional examination training centers. The paper adopted a survey design and used descriptive statistics with the aid of Statistical Package for Social Sciences (SPSS…
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Quarterly Journal of Contemporary Research, 1 & 2 (1), 181-195, 2016

 

OWNERSHIP STRUCTURE AND ENVIRONMENTAL DISCLOSURE PRACTICES OF OIL AND GAS COMPANIES IN NIGERIA

 

AGBONRHA-OGHOYE IMAS IYOHA and SAMSON OLISENEKWU OSAKWE

 

Abstract

The objective of this study is to examine the effect of ownership structure on environmental disclosure practices of oil and gas companies in Nigeria. Specifically, the study evaluates the effect of several ownership types such as; foreign ownership, managerial ownership, institutional ownership and government ownership…
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Sahel Analyst: Journal of Management Sciences, 14 (5), 58-73, 2016 Retrieved from www.sajms-fmsunimaid.com

 

PERCEPTION OF STAKEHOLDERS ON THE IMPLICATION OF THE TREASURY SINGLE ACCOUNT ON THE NIGERIAN ECONOMY

 

Agbonrha-Oghoye Imas Iyoha, Unuagbon Owaghianye Edogiawerie and Anyibuofo Anthony Kifordu

Abstract

The objective of the study is to examine the economic implications of the newly introduced treasury single account in Nigeria. Despite the fact that Nigeria is just adopting the practice, it is not a new phenomenon as it…
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Volume 2, Issue 4/2017 Vol. 2, Nr. 4/2017

CAPITAL STRUCTURE AND FIRM FINANCIAL PERFORMANCE IN NIGERIA: EMPIRICAL EVIDENCE OF THE CAUSAL LINK

Agbonrha-Oghoye Imas IYOHA and David UMORU

 

Abstract:

The paper examines the link between capital structure and firm financial performance in Nigeria on basis of panel research design with secondary data spanning 2010-2014 financial year for seventy (75) sampled companies quoted in the Nigerian Stock Exchange was analysed. The data estimation technique was the 2SLS which is…
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ODIWO, O.W. and EZEWELE, S. E. (2009), Social Responsibility   and Challenges of Enforcing Organizational  Goals in Journal of Globalization and Development in Africa, Volume2, December, pp.88-97 ISSN21412707  

ABSTRACT

This paper takes a critical at the dimensions of social responsibility and the challengers of enforcing organizational goals in Nigeria. Business leaders are expected to develop strategy policy as regards it role in the environment where it is operating. Such policy formulation is in the area of social responsibility that…
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Anyebe,S; Odiwo,W.O;Aronokhale,P.F&Ugbomhe, O.U (2017) Challenges Of Solid Waste Management In Urban Market In Nigeria: A Study Of Ogbete Main Market, Enugu, NIGERIA:Sahel Analyst Journal Management Sciences( vol.14 No3 , 2016) University of Maiduguri ISSN 1117-4668

 

Abstract

The study sought to determine the composition of solid waste in Ogbete Main Market, Enugu, ascertain the challenges encountered in solid waste management in Ogbete main Market, and determine the solid waste management process in Ogbete main market, Enugu. Probability sampling method was…
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ODIWO, W.O & OMORISIUWA, M.O.(2013) Effectiveness of queuing model of the waiting lines in the bank ,Benin city, Africa Journal of physical sciences volume 4 pp 22-32 ISSN:2141-0100

 Abstract

The study examines the effectiveness of queuing models in the establishment and services organization. It attempts to find a balance between cost associated with having to wait for services and the cost of providing a fast service. Queuing model are set of tools for analyzing such problems concerned with providing…
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ODIWO,O.W. and EZEWELE, S. E .(2009) , Social Responsibility   and Challenges of Enforcing Organizational  Goals in Journal of Globalization and Development in Africa, Volume2, December, pp.88-97 ISSN21412707 

Abstract

This paper takes a critical at the dimensions of social responsibility and the challengers of enforcing organizational goals in Nigeria. Business leaders are expected to develop strategy policy as regards it role in the environment where it is operating. Such policy formulation is in the area of social responsibility that…
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OGUNODE and ODIWO, O W. (2013). Consumer Behaviour and its implication for the environment in Knowledge Review ISSN 1595-2126

Abstract

The study of consumer behavior is primarily concerned with finding out how individuals, groups and organizations select, buy, use and dispose of goods, services, ideas or experiences in orders to satisfy their needs and wants. This paper focuses on the impact of the process of producing and consuming of goods and services on the environment in which we live.…
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ODIWO,O W. and OMORISIUWA, M.O .(2013) Business and poverty in Nigeria, a historical approach in Knowledge Review ISSN 1595-2126

Abstract

Business is any activity that an individual engages into hat leads to the satisfaction of human wants. Poverty is a situation when a person is not able to meet up his basic needs of food, shelter, clothing and subsistence employment; he can be said to be a poor person. The dimension of poverty ranges from infinity complex and personality…
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ODIWO, O.W. and Mr. ENABULELE, D.O (2011) Due Process in Government, Procurement Challenges and its Implementation in Nigeria in Benin Journal of Social Sciences ISSN 1118-8996

 Abstract

The main objective of the paper is to do a theoretical discussion of Due Process in government procurement vis-à-vis challenges its implementation in Nigeria. It becomes necessary that contract; government agency should have proceedings, transparency without favoritism and corruptible tendencies, which should be implementable and enforceable in Nigeria. The paper examines…
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KIFORDU, A.A., UGBOMHE, O.O and ODIWO, O.O (2016). Entrepreneurship education; a gate way toward the development of global economy, Journal of entrepreneurship research & development Vol. 1 no 1 pp121-134

Abstract

Most successful economies are driven by high level of private sector participation in the economy alongside with good government policies and programs driving such framework. With this era of public sector dominance and shrinking economic activities in our country, a lot of attention needs to be focused on…
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EHIOROBO, O.L. and ODIWO,O.W.(2011).Organizational Learning and Learning Organization Paradigm for Organization Competitiveness in Benin Journal of Social Sciences ISSN1118-8996

ABSTRACT

Despite the growing popularity of the term “Organizational Learner”, wittings on the topic have little consensus in terms of definition, perspective, conceptualization, and methodology. This paper examines the dichotomy between the two main streams of theorizing in the field. The first stream is the learning organization which is concerned with how an organization should learn. The second stream is…
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ODIWO,O.W. and OMORIUSIWA ,M.O .(2013) Optimization system of a production company in Edo cement companies Limited in Benin Journal, University of Benin, Benin City, Nigeria ISSN1118-8995

ABSTRACT

The major problem of business organization is to seek or minimize a specific quantity of the objective that depends o a finite number of input variables. The modern production companies today are faced with production amongst various individual companies involved. Managers are guiding a way of reducing cost from equipment and making…
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Kifordu A.A., Ohiomu S. & Oshoke S. (2017), Assessment of Entrepreneurial Education and Diversity Management: A Gateway to Sustainable Development in Nigeria; Int’l Journal of College and University (IJCU), Boston, USA  Vol. 4, No. 1 Pp. 46 – 51 ISSN 2395-7492http://ijcu.us/online/journal/index.php/irjmis

 

Abstract

The study assessed the contributions of entrepreneurship Education course in enhancing management/ entrepreneurial skills of informal entrepreneurs and diversity management. Informal entrepreneurs are those who passed through the technical/vocational schools and have certificates with which they…
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Ohiomu, S. and Ihiensenkhien, A, O. (2017), Dynamic Simulation on Import Demand Model: Empirical Evidence from Nigeria. IOSR Journal of Economics and Finance Vol.8 No 4 Pp. 10 – 19 www.iosrjournals.org

 

Abstract:

The paper dwells on dynamic simulations for import demand model in Nigeria. The work uses the methodology of Error correction model (ECM) in conjunction with diagnostic tests of variables using Augmented Dickey–Fuller unit root tests and Johansen Co-integration tests to estimate the model for robust…
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Ohiomu, S. and Sede P. (2015). Efficacy of Monetary Policy in Balance of Payment Adjustment in Nigeria 1981 – 2012: An Empirical Assessment. Uniben Journal of Humanities Vol. 3 No.1, 2015, Pp 65 – 81 ISSN: 2315-621X www.uniben.edu.ng

Abstract

This paper investigated the efficacy of monetary policy in balance of payments adjustment in Nigeria. Quarterly data from the CBN statistical bulletin spanning the period 1981 to 2012 were used. The elasticity, absorption and monetary approaches to the balance of…
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Abstract
This study analyzes fiscal federalism and economic growth nexus in Nigeria to synthesize the extent to which revenue allocation formula has affected the path of economic growth and sustainable national development. The work uses the methodology of Error correction model (ECM) in conjunction with diagnostic tests of variables using Augmented Dickey–Fuller unit root tests and Johansen Co-integration tests for robust policy recommendations. Using the Gross Domestic Product (GDP) as the dependent variable and Revenue allocation to the three levels of government, inflation and lending interest…
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Abstract
Beyond the recent hike in global food prices, the markets for food commodity are likely to have entered a period of strong instability given the poor state of infrastructure and the recurrent phenomenon of seasonal variation in food. Whether the approaches based on the management of buffer stocks or the market based approach complemented by a few safety nets, the effectiveness has been limited. Yet the challenge of stabilizing prices is more than ever relevant to avoid political…
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Abstract
While the production of rice has shown increasing trend both in area cultivated and output in the last 5 decades, yield appears very low and below the average potential for the major rice producing ecologies. Changes in climate and atmospheric composition can negatively affect food supply at the household level because climatic factors are believed to be the strongest elements influencing crop yield. While Nigeria’s government recognizes climate change adaptation as an important developmental issue and the mainstreaming in economic planning begun, there is…
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ABSTRACT
A common narrative on Africa’s development process is that specific country policies of income growth and redistribution are necessary for poverty reduction. For growth theoreticians, economic growth must be pursued while for political economists, redistribution is necessary to cushion the detrimental effect of reform policies. These views appear to converge in the many policies and programmes implemented over the years by the Nigerian government. In light of this, we accounted for the effect of these variables using two recent national household survey data sets collected…
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Abstract
The aim of this article is to synthesize the various views of gender inequality and various indicators used to measure it. It argues that women lag behind men in most indicators of socioeconomic development and they constitute the majority of the poor, the unemployed and the socially disadvantaged. Productive differences as espoused by the traditional neoclassical as well as the institutions and markets advancement are not sufficient to explain gender inequality. The political economy view of power and self-interest enshrined at the household, community…
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Abstract
The study employed econometric techniques to generate information on the aggregate net economic damages and benefits of climate change on farm value. Such information is crucial to shed light on how much to compensate the sector. The study was limited to cross sectional analysis of farms at a point in time and therefore a static analysis. Climate change impact was found to be huge for the whole country with impact variation across agricultural zones. It concludes that the ability of smallholder farms to sustain…
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Abstract
Pol icy ma ker s ar e int er es t ed i n knowi ng the welfa r e ef f ect of the many devel opment p rogr ammes implement ed i n rural cent r es i n Niger i a. This s t u dy a ppli ed stochast ic dominance approach to show whether the aggrega te welfa r e in rural cent r es was bet t er t han i n u rban cent r…
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