It is evident that linear programming model remains the most potent mathematical tool for the efficient allocation of scarce operational resources of an organization. Whilst projecting the graphical method as the easiest solution approach to linear programming where only two constraining factors...

Contemporary investors worry more about firms' survival prospect than immediate financial gains. Analysts employ the use of short and long-term solvency tools to gauge the financial health of prospective firms. Often, these tools fail to generate the required information owing to their inherent...

The introduction of the Altman's Z-score model in 1983 and much recently the Enyi's Relative Solvency Ratio model in 2005 has divergently provided financial analysts with alternative methods of analyzing corporate solvency which hitherto was exclusively done using the traditional historical...

Risk is a phenomenon that has become part of human activities. Risk is in everything and is defined according to the circumstance of the activity or event under contention. Transportation business in Nigeria is a highly risky one especially as it affects passenger transport services. The...

The diversity and complexity of the different types of passenger transportations in operation today invokes the need for an efficient transport service management system. Existing transportation models tend towards proffering solution for finding the least cost combination for delivering cargoes...

The aim of this paper was to present the history of accounting thought in Africa with particular focus on Igbo land. The study is carried out via desk research. Secondary sources from journals, textbooks, internet sources and oral accounts have been adopted. The study reveals that Igbo people...

Horizontal and vertical analysis are among the numerous financial statements fraud (FSF) detection methods which have been severely criticized for their apparent imprecision. This paper intends to reverse this through a new technique which combines the two to produce a joint relational trend...

Accounting and finance-based researchers often use multiple surrogates to capture the properties of a dependent variable (DV) when studying its predictive relationship with predictors. This often fail to directly connect the study results with the major objective of the research. This paper...

In order to strengthen the competitive and operational capabilities of banks in Nigeria with a view towards returning global and public confidence to the Nigerian banking sector and the economy in general, the Central Bank of Nigeria instituted a banking reform which saw most of the then...

This paper compares the effectiveness of the Weighted-Contribution-Margin (WCM) and the Reversed-Contribution-Margin-Ratio (RCMR) in multiproduct Cost-Volume-Profit analysis applications. Using a rehashed-activity data and the OLS regression to analyse six joint-products over 42 weeks operation,...