Accounting and Management Finance Research Papers/Topics

Factors Affecting Performance of Micro and Small Enterprises in Addis Ababa

Abstract The main objective of this study was to examine the factors affecting the performance of MSE of Addis Ababa, The Case of Arada sub city. It attempts to   measure the current level of Micro and Small Enterprises performance, to investigate the relationship between determinant factors and Micro and Small Enterprises performance and to identify the effect of determinant factors on Micro and Small Enterprises performance in Arada sub city. The study was tested the current level o...

DISPARITY BETWEEN THEORETICALLY OPTIMAL DIVERSIFICATION AND ACTUAL PRACTICE

Portfolio diversification is the practice of spreading one’s money among many different investments. It is a common sense concept that has many parallels in popular language and Culture (for example “Don’t put all your eggs in one basket”). Its theoretical foundations were introduced in the normative work of Harry Markowitz (1952, 1959), and later confirmed by the work of William Sharpe (1964). Despite documented benefits of diversification, many investors do not diversify their stock...

Microfinance credit strategy and Economic Development - Accountants Perspective

Abstract: Economic development is an important issue in the 21st Century. The attention has therefore being focused on microfinance institutions and their contributions towards economic development. The main objective of this paper is to sample the opinion of professional accountants on the contribution of Microfinance Institutions credit towards economic development in Nigeria. The study proposes some credit strategies to be adopted by MFIs for them to be able to contribute meaning to the de...

EFFECTIVE AND EFFICIENT REVENUE GENERATING EFFORTS AND THE PERFORMANCE OF UNIVERSITIES IN NIGERIA

ABSTRACT Considering the invaluable roles and contributions of education to the economic development of a nation, funding of education to enhance meaningful, social and national development should be a national concern. This paper attempts to examine the managerial efforts and efficiency performance of revenue generation efforts of the Federal University of Agriculture, Abeokuta (FUNAAB) by highlighting some of the problems facing funding education in Nigeria’s Higher Institutions. To achie...

ANTITRYPANOSOMAL EFFECTS OF METHANOLIC EXTRACTS OF NAUCLEA DIDERRICHII (MERR) AND SPATHODEA CAMPANULATA STEM BARK

ABSTRACT  An in vivo study was carried out to determine the antitrypanosomal effects of methanolic extracts of the stem barks of Nauclea diderrichii (Merr) and Spathodea campanulata using Trypanosoma brucei brucei- infected mice. The antitrypanosomal effects of these plant parts were determined using rapid “matching” method. The effect of the extracts in vivo was determined based on the changes in the level of parasitaemia, PCV and weights of the mice. The stem bark extract of Spathodea...

An Empirical Analysis of the Impact of Auditor's Independence on the reliability of Financial Statements.

AbstractIn this study the independence of auditors was critically evaluated and the importance of auditors’ independence in financial statement credibility was analyzed. In order to make informed decision it is important for the financial statement to be credible. The auditors are expected to audit the financial statement of companies in order to present a true and fair view or otherwise of the financial statement. The data used for this work were collected from both primary and secondary s...

The Role Of Accounting Standards In Enhancing Standardisation Of Financial Information In Nigeria

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...