Canadian Academic Accounting Association (CAAA), 2016
Compliance with regulatory requirements has increasingly become a concern of corporate and public... more Compliance with regulatory requirements has increasingly become a concern of corporate and public sector management. However, little is known about why some companies are not complying with CAMA in Nigeria. The objective of this study is to examine the effect of information disclosure on compliance with CAMA 2004 of listed telecommunication companies in Nigeria. The study adopted ex-post facto research design using secondary data. The data was collected from the financial statements of four telecommunication companies for the period of 2011 to 2015. The multiple regression statistics was used to analyze the data. The finding reveals that the compliance index computed indicates that the telecommunication fully complied with CAMA. Furthermore, the attributes (MID and VID) have positive correlation with compliance with CAMA. It is concluded that, it is not only compliance with accounting standards, but also compliance with the legal statutes such as CAMA for users of accounting info...
The resultant of technological innovation has been the transformation in operational dimension of... more The resultant of technological innovation has been the transformation in operational dimension of banks over some decades. Internet technology has brought about a paradigm shift in banking operations to the extent that banks embrace internet technology to enhance effective and extensive delivery of wide range of value added products and services. However, the fact that e-banking is fast gaining acceptance in Nigerian banking sector does not assuredly signify improved bank performance nor would conspicuous use of internet as a delivery channels make it economically viable, productive or profitable. Whether progression is made in the use of internet technology (e-banking) or not, there should be parameter to empirically assess its impact over specified period of adoption. Consequently, the study examined the impact of electronic banking on banks’ performance in Nigeria. Panel data comprised annual audited financial statements of eight banks that have adopted e-) and retained their bra...
Managers of corporate entities are mostly in a confrontation with the problem of; what combinatio... more Managers of corporate entities are mostly in a confrontation with the problem of; what combination of capitalstructure (equity and debt) will maximizereturns and value of their firms? The study,therefore, aims at assessing the effect of capital structure on the financial performance of listed Consumer goodscompanies in Nigerian. All consumer goods companies quoted on the NigerianStock Exchange are considered the population for this study while seven (7) out of these firms whose accounting year-ends31 December are considered as the sample.Secondary data was utilized from theannual financial reports of the sampled firms from the year 2008 – 2013, which was obtained from African Financial websiteand official website of Nigerian Stock Exchange. The study used ex-post factoresearch design to examine the relationship between independent and dependentvariables while controlling for other variables. Descriptive statistics, correlation, and hierarchical multipleregression analyzes were carri...
Technological advancement has provided efficient and effective payment system devoid of ‘cash and... more Technological advancement has provided efficient and effective payment system devoid of ‘cash and carry syndrome’. Specifically, electronic payment system provides a medium through economic exchanges take place without visiting brick and mortal banks or with no physical presence of the transacting parties. While electronic payment system enjoys prominence in Nigeria, evidence of its contribution to economic growth has not been empirically established. Meanwhile, the current transition to cashless economy was essentially based on the prominence of e-payment system. Therefore, this study, for the first time, explored relationship between e-payment system and economic growth as means of reviewing current transition to cashless economy in Nigeria. Data was analysed using OLS and TSLS methods covering period of 7years (2005-2012). The result indicates a significant positive relationship between e-payment system and economic growth in term of real GDP per capita and trade per capita. Only...
European Journal of Medical and Health Sciences, 2021
Background: Differentiation between symptoms of normal pressure hydrocephalus (NPH) and other neu... more Background: Differentiation between symptoms of normal pressure hydrocephalus (NPH) and other neurodegenerative disorders such as Brain Atrophy (BA) are usually confusing. Available diagnostic methods are invasive while the few non-invasive methods did not take care of potential factors known to influence intracranial volumes. We, therefore, aim to determine and compare the intracranial volume fractions among patients with NPH and BA. Methods: This was a prospective, cross-sectional age-matched control study among consenting patients that were diagnosed with NPH, BA and healthy control in Aminu Kano Teaching Hospital from March 2018 to November 2020. Each patient was routinely examined with CT-Scan; However, control participants were from other reasons. Participants with a medical history known to influence the intracranial volume were excluded. Volume estimation was based on a stereological Cavalieri method and three volume fractions were determined mathematically for each of the g...
Canadian Academic Accounting Association (CAAA), 2016
Compliance with regulatory requirements has increasingly become a concern of corporate and public... more Compliance with regulatory requirements has increasingly become a concern of corporate and public sector management. However, little is known about why some companies are not complying with CAMA in Nigeria. The objective of this study is to examine the effect of information disclosure on compliance with CAMA 2004 of listed telecommunication companies in Nigeria. The study adopted ex-post facto research design using secondary data. The data was collected from the financial statements of four telecommunication companies for the period of 2011 to 2015. The multiple regression statistics was used to analyze the data. The finding reveals that the compliance index computed indicates that the telecommunication fully complied with CAMA. Furthermore, the attributes (MID and VID) have positive correlation with compliance with CAMA. It is concluded that, it is not only compliance with accounting standards, but also compliance with the legal statutes such as CAMA for users of accounting info...
The resultant of technological innovation has been the transformation in operational dimension of... more The resultant of technological innovation has been the transformation in operational dimension of banks over some decades. Internet technology has brought about a paradigm shift in banking operations to the extent that banks embrace internet technology to enhance effective and extensive delivery of wide range of value added products and services. However, the fact that e-banking is fast gaining acceptance in Nigerian banking sector does not assuredly signify improved bank performance nor would conspicuous use of internet as a delivery channels make it economically viable, productive or profitable. Whether progression is made in the use of internet technology (e-banking) or not, there should be parameter to empirically assess its impact over specified period of adoption. Consequently, the study examined the impact of electronic banking on banks’ performance in Nigeria. Panel data comprised annual audited financial statements of eight banks that have adopted e-) and retained their bra...
Managers of corporate entities are mostly in a confrontation with the problem of; what combinatio... more Managers of corporate entities are mostly in a confrontation with the problem of; what combination of capitalstructure (equity and debt) will maximizereturns and value of their firms? The study,therefore, aims at assessing the effect of capital structure on the financial performance of listed Consumer goodscompanies in Nigerian. All consumer goods companies quoted on the NigerianStock Exchange are considered the population for this study while seven (7) out of these firms whose accounting year-ends31 December are considered as the sample.Secondary data was utilized from theannual financial reports of the sampled firms from the year 2008 – 2013, which was obtained from African Financial websiteand official website of Nigerian Stock Exchange. The study used ex-post factoresearch design to examine the relationship between independent and dependentvariables while controlling for other variables. Descriptive statistics, correlation, and hierarchical multipleregression analyzes were carri...
Technological advancement has provided efficient and effective payment system devoid of ‘cash and... more Technological advancement has provided efficient and effective payment system devoid of ‘cash and carry syndrome’. Specifically, electronic payment system provides a medium through economic exchanges take place without visiting brick and mortal banks or with no physical presence of the transacting parties. While electronic payment system enjoys prominence in Nigeria, evidence of its contribution to economic growth has not been empirically established. Meanwhile, the current transition to cashless economy was essentially based on the prominence of e-payment system. Therefore, this study, for the first time, explored relationship between e-payment system and economic growth as means of reviewing current transition to cashless economy in Nigeria. Data was analysed using OLS and TSLS methods covering period of 7years (2005-2012). The result indicates a significant positive relationship between e-payment system and economic growth in term of real GDP per capita and trade per capita. Only...
European Journal of Medical and Health Sciences, 2021
Background: Differentiation between symptoms of normal pressure hydrocephalus (NPH) and other neu... more Background: Differentiation between symptoms of normal pressure hydrocephalus (NPH) and other neurodegenerative disorders such as Brain Atrophy (BA) are usually confusing. Available diagnostic methods are invasive while the few non-invasive methods did not take care of potential factors known to influence intracranial volumes. We, therefore, aim to determine and compare the intracranial volume fractions among patients with NPH and BA. Methods: This was a prospective, cross-sectional age-matched control study among consenting patients that were diagnosed with NPH, BA and healthy control in Aminu Kano Teaching Hospital from March 2018 to November 2020. Each patient was routinely examined with CT-Scan; However, control participants were from other reasons. Participants with a medical history known to influence the intracranial volume were excluded. Volume estimation was based on a stereological Cavalieri method and three volume fractions were determined mathematically for each of the g...
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