This paper explores the nature and incidence of creative accounting practices in corporate financial reporting within the context of ethical considerations and the challenges faced by the Regulatory Authorities in Nigeria. Given corporate failures and frauds among Nigeria firms. The paper...

Today's business strategy focuses on competitive customer value and quality; it requires a cost management system that enables companies to adopt appropriate strategic decisions which prospectively enhance quality, improve profitability, strengthen competitiveness, and engender customer...

Financial institutions are the catalyst for growth and development. They provide efficient payment system and facilitate the implementation of monetary policies. However they are more vulnerable to money laundering incidences than any other sector or subsector of the economy. The vulnerability...

This study sets out to examine the application of responsibility accounting and its impact on managerial performance in manufacturing organizations. Non- probabilistic sampling technique has been used for the study. Four hypotheses were formulated to guide the study. To achieve this, data were...

This paper focuses on the effect of monetary policy on corporate profitability in the banking sector with a reflection on the Nigerian economy. The major objectives of the study were to determine the effect of the relationship between monetary policy and corporate profitability in the banking...

The Pension Reform Act, 2004 established for the first time a uniform pension scheme under the same rules and regulations for the public service and the private sector. The pension reform was made in order to correct the shortcomings observed in the previous pension scheme in the public sector...

This study examined the roles and challenges facing government and the accountants as they battle against money laundering and financial crimes in the Nigerian Banking Industry. The problem caused by this ugly practice is that it increases the risk of bank failures; destabilizes privatization...

This article focused on poor performance of micro and small-scale industries (MSEs) in Nigeria and how to reposition them for more effective performance. Some of the problems that hinder effective performance of these enterprises were identified. Three research questions were formulated....

The SME is one segment of the Industrial sector of the economy that has attracted much interest in the past few decades in Nigeria. Unfortunately despites all the efforts of the respective governments in promoting and sustaining this very important sector, the mortality rate of the informal...

This study investigated the impact of accounting policies on efficient corporate tax planning in Nigeria. The population of the study consists of quoted companies operating in the South-East region of Nigeria. A well-structured questionnaire was administered on fifty-seven (57) financial...