1. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
Background to the study
The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...
2. A SURVEY OF ACCOUNTING SYSTEM IN COMMUNITY BANKING
BACKGROUND OF THE STUDY
From the smallest receipts and payments of a small club to the published accounts of huge public enterprises, accountancy encompasses the installation of bookkeeping and accounting systems, the writing up of accounts, and the creati...
3. AN EXAMINATION OF ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION
BACKGROUND OF THE STUDY
In comparison, the majority of Small Scale Businesses (SSBs) are registered as sole proprietorships, which makes the registration process much simpler and easier than other types of company registration. Small businesses now outn...
4. THE PERCEPTION OF STUDENTS AND TEACHERS TOWARDS THE IMPLEMENTATION OF COMPUTER BASED TEST (CBT) MOSE OF EXAMINATION IN SELECTED HIGHER INSTITUTIONS IN NIGERIA
BACKGROUND TO THE STUDY
During the past few years, technology has significantly reshaped the method of assessment. In many academic domains, educational measurement has been moving towards the use of Computer-Based Testing...
5. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)
BACKGROUND OF THE STUDY
The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The Internatio...
6. THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN NIGERIA: A TEST OF FINANCIAL STATEMENT QUALITY
ABSTRACT
The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on F...
7. A COMPARATIVE STUDY OF SECONDARY SCHOOL STUDENTS ACADEMIC PERFORMANCE IN FOOD AND NUTRITION IN WAEC AND NECO
ABSTRACT
This paper compares and examines the performance of secondary school students who were candidates in food and nutrition examinations of both the West African Examination Council (WAEC) and National Examination Council (NECO) from 2003-2012. Through quantitative...
8. THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS
ABSTRACT
This study was carried out on the impact of international financial standards (IFRS) on the quality of financial statements using First Bank Plc as case study. To achieve this, five significant research objectives were formulated. The survey design was ad...
9. EFFECTS OF FINANCIAL ACCOUNTING REPORTING ON MANAGERIAL DECISION MAKING
Abstract
Accounting reporting is necessary to understand financial situation of the firm and used as the basis of decision making. The purpose of this research was to study the effect of accounting reporting on management decision making NBC plc, Enugu state. The resea...
10. A COMPARATIVE STUDY OF SECONDARY SCHOOL STUDENTS ACADEMIC PERFORMANCE IN FOOD AND NUTRITION IN WAEC AND NECO
ABSTRACT
This paper compares and examines the performance of secondary school students who were candidates in food and nutrition examinations of both the West African Examination Council (WAEC) and National Examination Council (NECO) from 2003-2012. Through quantitative...
11. ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA
ABSTRACT
At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the...
12. A COMPARATIVE STUDY OF SICKLE CELL DISEASE AND RHESUS FACTOR COMPARABILITY AMONG COUPLES IN YENEGOA AND PORT HARCOURT
ABSTRACT
The study on a comparative study of sickle cell disease and Rhesus factor comparability among couples in Yenegoa and Port Harcourt aimed at evaluating the media campaign in creating awareness on sickle cell and Rhesus factor among couples in Yenegoa a...
13. AN ASSESSMENT OF MUSEUM AND ITS IMPACT ON ACADEMIC DEVELOPMENT IN NIGERIAN UNIVERSITIES
BACKGROUND OF THE STUDY
Edward stating in 2007 was of the view that museum is an establishment that caters for artifacts and other scientific materials, artistic, cultural, of historical relevance and makes them available to the...
14. A CRITICAL ASSESSMENT OF FINANCIAL REPORTING STANDARDS CONVERGENCE AND ITS IMPLICATIONS
ABSTRACT:
This study critically assesses the convergence of financial reporting standards and its implications in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of standard convergence, (2) assess the challenges faced during the...
15. THE EFFECT OF FAIR VALUE ACCOUNTING ON FINANCIAL REPORTING COMPARABILITY
Abstract:
This research explores the effect of fair value accounting on financial reporting comparability in Lagos State, Nigeria. The objectives are to: (1) assess the impact of fair value accounting on financial statement comparability, (2) evaluate t...
16. THE IMPACT OF GLOBALIZATION ON PUBLIC ACCOUNTING STANDARDS
THE IMPACT OF GLOBALIZATION ON PUBLIC ACCOUNTING STANDARDS
This study explores the impact of globalization on public accounting standards. The objectives are to evaluate how globalization influences the convergence of accounting standards, to assess the challenges faced...
17. THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS
THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS
Abstract
This research examines the effect of globalization on governmental accounting standards, with the objectives of assessing the impact of international accounting standards on local practices, evaluating t...
18. AN APPRAISAL OF INTERNATIONAL ACCOUNTING FOR FAIR VALUE MEASUREMENTS
ABSTRACT
This research provides AN APPRAISAL OF INTERNATIONAL ACCOUNTING FOR FAIR VALUE MEASUREMENTS, aiming to evaluate the consistency of fair value practices, assess the impact on financial reporting, and understand the challenges faced by accountants. A survey methodology was employ...
19. THE IMPACT OF ACCOUNTING IN INTERNATIONAL CAPITAL MARKETS AND INVESTMENTS
ABSTRACT
This research explores THE IMPACT OF ACCOUNTING IN INTERNATIONAL CAPITAL MARKETS AND INVESTMENTS, aiming to assess the role of accounting standards, evaluate the effectiveness of financial reporting, and identify challenges in cross-border investments. A survey design was emplo...
20. A COMPARATIVE STUDY OF IFRS AND GAAP IN THE FINANCIAL REPORTING OF MULTINATIONAL COMPANIES
ABSTRACT
This COMPARATIVE STUDY OF IFRS AND GAAP aims to understand the differences between these accounting standards, evaluate their impact on financial reporting, and assess the challenges of transitioning between them. A survey design is employed to collect data from accounting prof...
21. AN APPRAISAL OF FINANCIAL ACCOUNTING CHALLENGES IN MULTINATIONAL CORPORATIONS (MNCs)
ABSTRACT
This study provides AN APPRAISAL OF FINANCIAL ACCOUNTING CHALLENGES IN MULTINATIONAL CORPORATIONS (MNCs), focusing on understanding the key issues, evaluating their impact on financial reporting, and assessing the strategies employed to address them. A survey design was chosen...
22. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
23. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
24. SERUM LIPID PROFILE OF AFRICA MESQUITE TREE PART EXTRACT IN RAT
ABSTRACT
This study investigates the lipid-modulating effects of extracts from different parts of the African mesquite tree (Prosopis africana) in a rat model. The experiment employed a randomized controlled trial design with four groups: a control grou...
