Accounting

THE NEXUS BETWEEN CONTRIBUTORY PENSION FUNDS AND DEPOSIT MONEY BANKS’ PROFITABILITY IN NIGERIA

The issue of pension fund management and how
pensioners are being owed substantial amounts at their
retirement year is still a rampaging case in Nigeria. Also, many
retirees do not understand the dynamics of pension fund
management. Hence, the main objective of this study was to
investigate how the contributory pension fund has impacted
Nigerian bank’s profitability. A model was adopted and modified
with variables relevant to the course of study like profit after tax
(PAT), Pension Funds (PEN) and inflation, and secondary data
for each variable was extracted from the banks’ financial
statement, PENCOM financial statements, and the CBN
statistical bulletin. The data was from period 2015Q1 till
2022Q4 and was analyzed by using the multiple regression
analysis. The study found out that both pension funds and
investment were positively significant. The study thus
recommended that all pension firms must be monitored
frequently so as to reduce the incidence of fraud.

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DOES FOREIGN OWNERSHIP AND FOREIGN BOARD MEMBER IMPROVE THE QUANTITY AND QUALITY OF SUSTAINABILITY REPORTING AMONG NON-FINANCIAL LISTED FIRMS IN NIGERIA?

The purpose of this study is to investigate the impact of foreign ownership and directorship on sustainability disclosures of non-financial listed firms in the developing countries. Sample consisted of 30 firms across the seven sectors of non-financial listed firms in Nigeria, covering a period of 5 years, 2016 – 2020. Analysis of data collected was

DOES FOREIGN OWNERSHIP AND FOREIGN BOARD MEMBER IMPROVE THE QUANTITY AND QUALITY OF SUSTAINABILITY REPORTING AMONG NON-FINANCIAL LISTED FIRMS IN NIGERIA? Read More »

POST-CONSOLIDATION MACROECONOMIC VOLATILITY AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA (2006 – 2020)

This study aims to examine the effect of volatility of macroeconomic variables on the financial performance of Deposit Money Banks in Nigeria. Secondary annual time series data from 2006 to 2020 on variables for this study were obtained from the Central Bank of Nigeria Statistical Bulletin 2021. A GARCH model analysis of annual time-series data

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HOW KNOWLEDGE ASSETS AFFECT PROFITABILITY AND MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

The study examines the impact of knowledge assets on profitability and market value of listed deposit money banks (DMBs) in Nigeria for the period 2015 to 2021. Thirteen listed DMBs with reporting currency in Naira were used for the study. The total firm year for the study is 91. Multiple regression analysis was used as

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HOW KNOWLEDGE ASSETS AFFECT PROFITABILITY AND MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

The study examines the impact of knowledge assets on profitability and market value of listed deposit money banks (DMBs) in Nigeria for the period 2015 to 2021. Thirteen listed DMBs with reporting currency in Naira were used for the study. The total firm year for the study is 91. Multiple regression analysis was used as

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Military expenditure and economic growth in Nigeria: An ARDL approach

The main objective of this study is to assess the relationship between military expenditure and the level of economic growth in Nigeria. This study is framed theoretically on the economic growth theory with endogenous technology and the Augmented Solow model. The ex-post facto research method was adopted in this study and secondary data was collected

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MILITARY EXPENDITURES AND ECONOMIC GROWTH IN NIGERIA: AN ARDL APPROACH

The main objective of this study is to assess the relationship between military expenditure and the level of economic growth in Nigeria. This study is framed theoretically on the economic growth theory with endogenous technology and the Augmented Solow model. The ex-post facto research method was adopted in this study and secondary data was collected

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POST-STOCK MARKET CRASH FOREIGN DIRECT INVESTMENT COMPOSITION AND ECONOMIC GROWTH IN NIGERIA

This study examined the existing relationship between post-stock market crash compositions of FDI inflows and Nigeria’s economic growth from 2010-2018. Post-stock market crash FDI compositionsin Nigeria from 2010-2018 had an unstable behaviour pattern. Using the Ordinary Least Squares (OLS) model on secondary data on real GDP and compositions of FDI obtained from the Statistical Bulletin,

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BOARD DIVERSITY AND CORPORATE DIVIDEND POLICY OF NON-FINANCIAL FIRMS IN NIGERIA

This paper aims to ascertain the effect of board diversity on the dividend per share of listed nonfinancial firms in Nigeria in both the short and long-terms. Analysis of data on dividend per share, the proportion of female, male and minority members of the of boards of directors of nine sampled listed non-financial firms for

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