Abstract The circumstances necessitating this paper were as a result of need for uniformity in respect of financial information being disclosed in the published financial to standardized the financial information is how to harmonize the comments and contribution that are usually arise from those that are affected by the proposed exposure draft, which will finally become an accounting standard. In this paper secondary data were collected and analysis was done through the use of regression anal...
The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the five major selected banks. Usin...
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Administrative management and 30 internal auditing totalling 85 was randomly sampled and stratified a...
This research is aimed at examining how effective and efficient management apply accounting information in making business decision in public sector organizations. The main objectives of this study are; 1. To identify how accounting information controls Fraud, mismanagement and irregularities. 2. To determine how useful and effective accounting information are to decision making in public sector organization. 3. To determine the relationship between the neglect of accounting information an...
This paper examines the effect of exchange rate fluctuations on the Nigerian manufacturing sector during a twenty five (25) years period (1986 – 2010). The argument is that fluctuation in exchange rate adversely affects output of manufacturing sector. This is because Nigerian manufacturing is highly dependent on import of input and capital goods. The methodology adopted for this study is empirical. The econometric tool of regression was used for the analysis. The population target of this s...
This research is on the challenges of cost benefit analysis in a computerized Accounting System. The purpose of this study is to enquire into the viability or other wise of computerized accounting Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction computer system may lead to industrial unrests as workers resists change. Also, the method used in this study is chi-square while the findings in the process of t...