Caroline Nkechinyere

• Enugu State University of Science and Technology

The study examined corporate governance costs and premium mobilization of insurance firms in Nigeria. The specific objectives of the study are, to ascertain the relationship between, board remuneration, audit fee and annual general meeting expenses with gross premium income of insurance firms in Nigeria. The sample consists of five (5) insurance fi...

The study empirically assessed the firm-specific and macro-economic factors influencing investments in inventories in quoted firms of the Nigerian Brewery sub-sector. This became imperative as these firms are the only ones that have not divested to much more conducive nearby economies such as Ghana, South Africa, Egypt, etc. It adopted the ex post...

The study investigated the effect of firm productivity on the financial performance of food and beverage manufacturing firms in Nigeria from 2011 to 2020. The specific objectives of the study are: to ascertain the effect of sales growth, sales per employee, and profit per employee on return on assets of foods and beverage manufacturing firms in Nig...

The introduction of company income tax necessitated the use of debt capital (leverage) to optimize financial performance, given the tax savings. Thus, the study critically investigated the extent and nature of the association between operating leverage, firm size, and profitability of listed financial firms in Nigeria. The study period was 15 years...

This paper reviews the insurance decree of 1997 and Insurance Act 2003. The insurance act 2003 which repealed the Insurance Decree No. 2 of 1997 while retaining some of the provisions of repealed act. The new act which presently governs insurance industry activity in Nigeria has new provisions. This paper therefore highlights some of the areas of d...

This study evaluated the effect of toxic asset on financial performance of commercial banks in Nigeria. Other specific objectives include: specifically it assesses the effect of bad and doubtful on return on assets, the effect of Loans and advances on return on assets and studied the effect of doubtful debts on their return on assets. The study emp...

Our study set out to determine the impact of financial inclusion on economic growth in Nigeria. Findings revealed that, financial inclusion had a positive impact on poverty reduction in Nigeria, there is causal relationship between financial inclusion and economic growth in Nigeria and that commercial banks intermediation activities have positive e...

Our study showed that interest rate regime is an important factor to determine the direction and volume of deposit and advances. Nominal interest (deposit) rate has positive and significant impact on commercial bank deposit mobilization in Nigeria. Real interest (deposit) rate has positive and non-significant impact on commercial bank deposit mobil...

Our study used the causality test to determine the causal relationship between corporate governance and return on assets of Nigerian firms. The result showed that there is no bi-directional causal relationship between other corporate governance indicators and return on assets of Nigerian firms. This result supports a vast body of literature devoted...

This work studied empirically, the effect of IFRS on sustained reporting/disclosures in Corporate Organisations in Nigeria. In line with this, the following specific objectives were identified: The effect of IFRS on revenue reporting of selected pharmaceutical firms in Nigeria. The effect of IFRS on educational support/scholarship of selected pharm...

The study assessed the effect of some accounting ratios on the financial performance of selected firms on brewery industry in Nigeria. The research adopted ex-post facto research design covering the period of ten years, 2007-2016. Secondary data were collected from annual report and accounts of selected brewery firms quoted in the Nigeria Stock Exc...

The study investigates the effect of Company Income Tax and Tertiary Education Tax on Nigeria Gross Domestic Product (GDP). Time series data were sourced from annual reports and accounts of sampled firms, Central Bank of Nigeria Statistical Bulletin, Nigeria Stock Exchange Fact book, Federal Inland Revenue Service website and related journals. The...

Exchange Rate is identified as the most important determinant of Foreign Private Investment in Nigeria and should therefore be given due attention in order to maximize all the benefits accrue to Foreign Private Investment in Nigeria. It can be said that some reform policies of government with regards to Foreign Private Investment have been successf...

This study tries to ascertain the impact of total intangible assets on the financial performance of manufacturing firms publicly listed on the Nigerian Stock Exchange (NSE). Intangible assets are not accorded the same relevance as tangible assets. Studies has proven that total intangible assets including human capital is the reason behind the survi...

The performance of business organizations is affected by their strategies and operations in market and non-market environments. Hence, there is a debate on the extent to which company directors and managers should consider social and environmental factors in making decisions. It is therefore against the foregoing that this study examined the impact...

This paper examined the impact of tax evasion and avoidance on growth of the Nigerian economy. The study adopted the ex-post facto research design and data were obtained from Central Bank of Nigeria Statistical Bulletin for the period 1999-2012. The Ordinary Least Square Regression (OLS) model was used to test the hypothesis. The result emanating f...

The empirical research into the impact of CSR on return on assets is confusing and far from conclusive. Also in most of the previous studies; economic performance covered a (commonly five year) period "surrounding" the CSR performance and/or social disclosure periods. To overcome these limitations, our paper assess the impact of CSR return on asset...

The globalization of economies, technological advancements, complexity of business and allegations of fraudulent financial reporting have sharpened the ever-increasing attention to internal control in organizations. These developments have thus led to a continuous reflection of internal control and its importance in the development of firms. It is...

The study aims at evaluating the nature and magnitude of the interactions between foreign exchange rate and selected financial performance indicators in Nigeria beer industry from 2000 to 2013. Granger Causality procedure, 2-step cointegration and error correction model of Engle and Granger and correlation approach was adopted in the analysis. The...

The aim of the study is to determine the direction and significance of the interactions between earnings per share and market price of ordinary shares in the Nigeria brewery industry from 2000 to 2013. Engle and Granger 2-step cointegration and correlation approach was adopted in the analysis with an estimation of an error correction model. Station...