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EFFECT OF TAX REFORMS ON ECONOMIC DEVELOPMENT OF NIGERIA

ABSTRACT The study was designed to evaluate the effect of tax reforms on economic development of Nigeria (1994-2014). The research design adopted in this study was the ex-post facto research design. To achieve the objectives of this study, twelve specific objectives and twelve research questions were raised while six research ...

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EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL RATIOS OF MANUFACTURING FIRMS IN NIGERIA

ABSTRACT The study ascertained the effect of International Financial Reporting Standards (IFRS) adoption on financial ratios of manufacturing firms in Nigeria. The study specifically evaluated six categories of ratios: activity ratios, cash flow ratios, growth ratios, liquidity ratios, leverage ratios, and profitability ratios computed under IFRS and Ng-GAAP regimes. The ...

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EFFECT OF PUBLIC PROCUREMENT ACT 2007 ON OUTSOURCING DECISIONS OF PUBLIC SECTOR ORGANIZATIONS IN NIGERIA (1998-2015)

ABSTRACT The public service has been confronted with a lot of inefficiencies, corruption, excessive bureau critic bottlenecks, complacency, mismanagement of resources and inability to embrace transparency and accountability in the outsourcing decisions of public sector organizations in Nigeria. Consequently, this study assessed the effect of Public Procurement Act 2007 on ...

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BUDGETING AND FISCAL ADMINISTRATION IN DEVELOPING ECONOMIES: A COMPARATIVE STUDY OF SELECTED SUB SAHARAN AFRICAN COUNTRIES

CHAPTER ONE INTRODUCTION 1.1              Background of the Study The central issue widely discussed in government accounting and finance, and by governments generally, is having access to the required resources needed to finance government programmes and service delivery. Most importantly, there are concerns on how to mobilize and manage financial resources, ...

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THE ROLE OF SMALL AND MEDIUM ENTERPRISES IN THE NIGERIAN ECONOMY

ABSTRACT This research work was designed to determine the role of small and  medium  enterprise  in  the  development  of  Nigeria  economy. Some selected enterprises were used as a case study and questionnaires were administered in order to extract information on this project.  The objectives of the study includes to identify ...

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NATIONAL HEALTH INSURANCE SCHEME AN ALTERNATIVE TO HEALTH CARE FINANCING

ABSTRACT This  research  project  raises  some  fundamental  issues  in health care financing strategies variously tried by the government and  have  all  failed  to  achieve  the  desired  objectives.    Against which  the  National  Health  Insurance  Scheme  become  an alternative to healthcare financing mechanism. Some of the issues discussed in this project include: ...

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THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)

ABSTRACT This study sought to obtain the determinant of taxpayers’ attitude in the South-eastern part of Nigeria. It was premised on the belief that the taxpayers’ level of education, level of income, family pressure, and religious beliefs could be responsible for the various attitudes they show towards tax payment which ...

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THE IMPACT OF PARTICIPATION IN BUDGETING ON WORK MOTIVATION: A STUDY OF NIGERIAN BREWERIES PLC, GUINNESS PLC AND UNIVERSITY OF NIGERIA, NSUKKA

ABSTRACT The main objective of this study therefore is to examine the impact of participation in budgeting on work motivation in Nigerian organizations. To achieve this, staff of  Nigerian  Breweries  plc,  Guinness  plc  and  UNN  were  selected  to  provide primary   data   required.   Primary   data   was   collected   through   the   use   of ...

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APPRAISAL OF ACCOUNTANTS’ ROLE IN STRATEGIC PRICING FORMULATION

ABSTRACT In any flourishing business today, pricing has been their key function.  This is so because the rate with which modern business is growing coupled with the worldwide inflationary trends, more dimensions will be added to the problem of pricing.  In any market economy where goods and services are traded, ...

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