Akabom I. Asuquo

• Professor of Accounting ORCID:0000-0003-3220-5978: SCOPUS ID: 57214931931
• Professor (Full) at University of Calabar

Sustainability has become an issue of major concern in the corporate world today. In recent times, investors have become more concerned about sustainability, hence sustainability has the potential to influence a firm"s performance. This research examined the effect of sustainability reporting on corporate performance of selected quoted brewery firm...

The study was carried out to analyse cost implications of environmental smog control costs on the proceeds of oil and gas conglomerates. Panel data were collected and organized from financial statements of selected conglomerates. Data were analysed using ordinary least square of multivariate analysis. Empirical findings revealed that environmental...

The study examined the environmental perpetuity cost and earning yields of oil and gas marketing firms: Nigeria’s experience. Its main objective was: to specifically examine the extent to which environmental perpetuity costs influence earning yields of oil and gas marketing firms taking evidence from Nigeria. To achieve the objective, an ex-post fa...

The study examined the effect of green accounting on the financial performance of oil and gas companies 2010-2020. The specific objectives were to determine the effect of: environmental cost accounting and green management accounting on the financial performance of oil and gas companies in Nigeria. A quantitative technique was adopted and Ex post f...

The investigation concentrated on analytic legal accounting practices and uncovering/control of swindles in Warranty Cash Stores. It was first and foremost aimed at defining whether analytic legal accounting practices may possibly be used as an instrument in monitoring swindles in Warranty Cash Stores. A survey instrument was developed, validated,...

ABSTRACT The study was carried out on effect of Sustainability reporting on corporate performance of listed petroleum companies in Nigeria. It was conducted for the purpose of knowing how responsible petroleum firms in Nigeria are interacting with the society in which they do businesses in. The study made use of secondary data obtained from annual...

Small outfits often times bump into difficulty in creating adequate capitals to sustain the agreement of the letting deal which most times lead in the direction of legal action among the owners of the letting items and the users of the letting items. Great interest rates on letting, and security needs are a number of restrictions come across by man...

The study focused on fiscal swindle recouping and national income boosting: Nigeria's experience. The main purpose was to evaluate how recent technologies can be used to curb fiscal swindle and the consequential effect on national income boost. In order to achieve the objectives of the study, data were obtained from secondary source. A simple regre...

The research surveyed environmental operations review and stakeholders’ wealth of extracting firms taking evidence from Nigeria. The purpose was to consider the effect and necessities of environmental evaluation toward enhancement and maximization of the wealth of the stakeholders of extracting firms obtaining facts from Nigeria. The survey methodo...

The survey was undertaken to ascertain the impact of remuneration reforms on the workers’ welfare in public schools taking evidence from Nigeria. Facts were gotten by the use of a planned inquiry form and the data collected were then evaluated by means of the multiple regression techniques. Outcomes showed that there is a substantial impact of indi...

The synergy of banks' amalgamation and the loaning practices of small agro-based firms were investigated. Facts were drawn together by cross segmental explorative schemes and were evaluated by the regression technique. The evaluation revealed that banks' pre-fused and post-fused bonds were absolutely connected to small agro-based firms loaning. Hen...

This study evaluated the financial contributions of tourism to the gross domestic product of Nigeria from 2000-2015. To achieve the study objectives, an ex-post-facto research design was adopted and secondary data were collected. Data collected were analyzed using the ordinary least square multiple regression techniques. This was aimed at determini...

The study evaluated the effect of eco-friendly cost on net revenue of quoted cement producing firms. Eco-friendly cost is incurred as an obligatory cost by organizations towards the welfare of the societies and the environments in which they carry out their operations. However, the purpose of this study was to ascertain how this cost affects the ne...

The study evaluated the effect of eco-friendly cost on net revenue of quoted cement producing firms. Eco-friendly cost is incurred as an obligatory cost by organizations towards the welfare of the societies and the environments in which they carry out their operations. However, the purpose of this study was to ascertain how this cost affects the ne...

Processing lines lack the ability to process and deliver enormous quantity of different products which are required in the market of recent. Business entities are threatened with despicable functioning situations and must respond promptly to customers and trades, competitiveness, financial weights, working complications, timely processing and deliv...

The study explored into accounting implications of micro-fiscal measures and quality of real gross national goods and services: empirical evidence from Nigeria for a period of thirty years. The objective was to examine how micro-fiscal measures affect real gross national goods and services using thirty years’ time-series data. The exploratory resea...

Title: The study was carried out on the impact of information technology on the accounting line of work. Purpose: The purpose was to determine the impact of information technology on the accounting line of works in the global system. Methodology: A survey methodology was adopted. In the course of gathering Information, questionnaires were construct...

This study examined the extent to which investment in property, plant & equipment (PPE) made by listed manufacturing companies in Nigeria relate with the return on assets (ROA). The non-usage of composite appraisal techniques, other than traditional budgeting techniques was seen as a major problem of investment decisions on PPE. The study adopted t...

The study set out to examine the chartering funding and return on assets of Guarantee Currency Stores. The study adopted the ex-post facto research design. The main purpose of the study was to generally evaluate the extent to which chartering funding could be considered as a better option amongst the various options of funding and extent which char...

The study focused on levy baits and exterior conventional ventures in the gasoline industry in the technological stage of development. It was aimed at evaluating the various levy baits granted by the government and how these levy baits affect the exterior conventional venture in the gasoline industry in the technological stage of development/ devel...

The study focused on levy baits and exterior conventional ventures in the gasoline industry in the technological stage of development. It was aimed at evaluating the various levy baits granted that could by the government and how these levy baits affect the exterior conventional venture in the gasoline industry in the technological stage of develop...

The study focused on fiscal policies and revenue generation and utilization in Nigeria. It examined the different fiscal policies formulated by government and aimed at generating increased revenue and gingering growth and productivity in the Nigerian economy. The problem has been on how to formulate and implement fiscal policies or fix tax rates th...

This study on applicability of standard magnitude variance analysis in determination of financial progress of selected business organizations in Calabar. Nigeria, was carried out to establish the nature and usage of standard magnitude variance as a statistical model developed to solve the problem of tied rank during selection of similar investment...

This study examined the effect of accounting practices on trade and information technology in Calabar metropolis. The study specifically assessed the effect of accrual accounting and cash accounting practices on the usage of information technology for trade by SMEs in Calabar metropolis. The study applied the survey research design with a well-stru...

The study examined creative Accounting earnings management, Professional and ethical issues in creative accounting, and their effects on modern financial reporting. In the light of these, the study defines Creative Accounting, listed the types of Creative Accounting methods, highlighted the impacts of creative accounting on financial reporting and...

The main goal of the study was to examine how accounting for transportation business affects of Nigeria. Questionnaire collected were analyzed using Pearson Moment Correlation and ANOVA analysis. The results show that, proper accounting procedures in transportation business and its performance; and there is no significant difference in the contribu...

Applicability of standard magnitude variance in determination of financial progress of selected business organization in Calabar – Nigeria.

The desire of every business is to operate beyond the foreseeable future period and maximize contributions and shareholders' wealth in the face of economic uncertainties. These challenges are surmounted through the recognition and recording of all economic transactions in the books of account to boost stakeholder's confidence. The study was set to...

This study evaluated the financial contributions of tourism to the gross domestic product of Nigeria from 2000-2015. To achieve the study objectives, ex-post facto research design was adopted and secondary data were collected. Data collected were analyzed using ordinary least square multiple regression technique. This was aimed at determining the c...

The study set out to examine the effect of lease financing on corporate performance of Deposit Money Banks in Nigeria. The study employed the Ex-post facto research design. Four research objectives and hypotheses were respectively formulated for the study. And these were accordingly tested at 5 percent significance level and 9 degree of freedom. Th...

Sustainability has become an issue of major concern in the corporate world today. In recent times, investors have become more concerned about sustainability, hence sustainability has the potential to influence a firm"s performance. This research examined the effect of sustainability reporting on corporate performance of selected quoted brewery firm...

Abstract: Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through strati...

Abstract The use of leverage as finance strategy has become a tool of performance enhancement among corporate organisations. The study was carried out to examine the effects of thin capitalization and international laws on performance of multinational companies in Nigeria. Ten Samples were drawn from 17 multinational companies quoted on the Nigeria...

The study evaluates the effect of inflation accounting on business income measurement of quoted manufacturing companies in Nigeria. It specifically examined the historical cost and the current cost accounting measure in relation to companies profit level with regards to depreciation cost, tax, and dividend. To this end, historical cost and current...

The study on accounting implications of cost involvement in peacekeeping on the economic growth of Nigeria; the case of militancy in the Niger-delta region was designed to ascertain the extent of cost involvement by the government in peace-keeping and its implications on the economy. For this purpose, secondary data were obtained from the Central B...

This paper examined how capital budgeting processes result in the wealth maximization objectives of firms in Nigeria. Data were obtained from both primary and secondary sources using the explorative research design. The findings reveal that proper identification and selection of projects become necessary, using capital budgeting techniques and proc...

The study focused on framework of Church Accounting in Nigeria: Pragmatic examination of the problems, prospects and financial implications of proliferation of churches. It was aimed at identifying the core accounting practices in church relating them to standard accounting practices for non-profit organizations and also examined how the resources...

The research focused on parallelofanalytical legal accounting practices and control of scams in commercial banking in Nigeria: Empirical synopsis. It was primarily aimed at determining whetheranalytical legal accounting practice could be used as tool in controlling scams in Nigerian commercial banking. Survey instrument was developed, validated and...

This study focused on the effects of financial accounting standards on financial reporting and practices of modern business organizations in Nigeria. It discussed extensively approaches and processes leading to standard-setting and financial reporting. It also discussed some arguments in favor of and against financial accounting standards. The stud...

This paper focused on Emerging issues in international accounting and their effects, on financial reporting. (A comparative study of United State, Germany, China and Nigeria). Attempts were made to answer the following questions relating to the emerging issues such as; Supremacy of National GAAP; Disclosures in financial statement; Pace of accounti...

The increasing rate of computer based financial crime has created a huge demand for the skills and services provided by forensic Accountants in the country. Forensic Accountants are specialized individuals who use information technology to gather and analyze evidence pertaining to the case they investigate. The main objective of this study was to i...

The study investigated foreign exchange rate risk exposure and the performance of 30 sampled Nigerian companies for the period of 2002-2011. The study further investigated the difference in exposure by financial and non-financial firms. The study made use of descriptive and analytical research design and samples were drawn out of the population usi...

Taxation has significant effects on corporate behaviour. This study was carried out to assess the impact of tax policy on the financing decisions of selected quoted companies in Nigeria during the period of 1985-2005, when tax rates were generally reduced as part of a wider programme of financial liberalization. The study examined the effect of the...

The main goal of the study was to examine how accounting for transportation business affects of Nigeria. Questionnaire collected were analyzed using Pearson Moment Correlation and ANOVA analysis. The results show that, proper accounting procedures in transportation business and its performance; and there is no significant difference in the contribu...

The study focused on revenue base and social assets creation in local government areas in Cross River State as a virile tool for overcoming exclusion and strengthening inclusion for sustainable development in the third world. The purposes were to determine the possible causes of poor performance of local government areas in terms of social assets c...

Environmental friendly policies are those policies that are concerned with the environmental protection processes and further ensure that there is a logical determination of the costs of environmental degradation due to industrial activities, and internalize them in the corporate accounts to the extent possible. This study was carried out on the en...

Environmental friendly policies are those policies that are concerned with the environmental protection processes and further ensure that there is a logical determination of the costs of environmental degradation due to industrial activities, and internalize them incorporate accounts to the extent possible. This study was carried out on the environ...

The study examined the cost implications of environmental activities as they affect profitability of organizations. It emphasized on impact assessment of cost implications on the organizational challenges and prospects towards sustainable development in the Nigerian oil industries. Data for the study were collected by the use of a well-developed qu...

The study focused on fiscal policies and revenue generation and utilization in Nigeria. It examined the different fiscal policies formulated by government and aimed at generating increased revenue and gingering growth and productivity in the Nigerian economy. The problem has been on how to formulate and implement fiscal policies or fix tax rates th...

The study investigated the correlation and differential influence of historical cost and current cost profits on the operating capabilities of the firm. The financial statements of thirty-one Nigerian Companies were surveyed and adjusted for effects of price changes using the Consumers’ Price Index (CPI). Correlation influence between the historica...

A major challenge in break-even analysis for multi-product firms is the problem of obtaining a single per unit contribution, single unit selling price and contribution margin ratio (CMR) that is representative of all the products in the firms' sales mix structure. This paper introduces a scientific approach, using weighted average, as against the s...

Budgetary control measures check whether or not plans are realized, and put into effect corrective measures where deviation or shortfall is occurring. This study examined the utilization of budgetary control as a tool for ensuring accountability in government parastatals within the agency theory framework. Data were collected with the aid of a ques...

Fraud and corruption are issues of great concern to the management of any organization due to their devastating effects on the system. This study examines management involvement and the limit of forensic accounting as means of preventing the issues. To conduct the study, some relevant pieces of literature were reviewed and a well-validated question...

The study focused on empirical investigation of factors that influence accounting career choice of Nigerian University students in the 21st century. The main objective was to examine basic issues of those factors that influence the accounting career choice. Survey research instruments were used in the study. Data collected were analyzed and used in...

The study investigated the financial effects of price-level changes and its impact on financial reporting in the Nigerian economy vis-à-vis the globalised accounting system. The data included an in-depth interview, field observations and questionnaires instrumentation and administration. The data obtained were analyzed by using canonical correlatio...

This study was aimed at determining the role of government in tax management as an alternative tool to economic recovery and development in Cross River State – Nigeria. It mainly concentrated in the use of Taxation as a better alternative tool in revamping the economy of Cross River State from euphoria of “oil doom to tax boom”. The study examined...

APPLICABILITY OF CASH DIVIDEND MODEL TO COMMERCIAL BANKS IN NIGERIA Akpan, A. U., Asuquo, A. I. & Udoayang, J. O. Department of Accounting University of Calabar, Cross River State – Nigeria ABSTRACT The banking industry has attracted public over the past few years. Fraud, forgeries, strike, distress, liquidation, and mergers have characterized thi...

International transfer pricing issues are the subject of this paper. The huge and growing volume of tangible and intangible goods and the motivation (profit, politics and finance) for manipulations involved in transfer pricing situations makes this an important area of study. Multinational transfer pricing has so much reporting challenges due to th...

The study investigated the financial effects of price-level changes and its impact on financial reporting in the Nigerian economy vis-à-vis the globalised accounting system. The data included an in-depth interview, field observations and questionnaires instrumentation and administration. The data obtained were analyzed by using canonical correlatio...

This study was aimed at determining the role of government in tax management as an alternative tool to economic recovery and development in Cross River State – Nigeria. It mainly concentrated in the use of Taxation as a better alternative tool in revamping the economy of Cross River State from euphoria of “oil doom to tax boom”. The study examined...

The environment has increasingly exerted pressure on the business. Equally, different environmental influences need thorough consideration by the business. Issues on emission control, waste reduction and control, spillage, pollution and energy conservation constitute enormous costs to the business. Environmental accounting has a cardinal focus repo...

This research study on pension accounting in Nigeria was carried out to establish the nature and practice of Pension Accounting in the Educational sector. The main objective of the study was to fill the gap in the Nigerian literature on Pension Accounting and to provide information necessary for efficient, effective, and economic management of pens...

This study was carried out in Cross River State to measure the impact of changes in the minimum wave on civil servants. Data were obtained from a Cross-section of 200 juniors and 300 senior workers in the state civil service through the use of structured questionnaire. The data were then analyzed using the ordinary least square (OLS) method of mult...

The study investigated the myths of the accounting profession and information technology in the 21 st century. In the course of gathering information, questionnaires were administered to selected samples of the accounting department, bursary, and faculty of management sciences, University of Calabar. Nigeria. The results had shown that the accounti...