Browsing by Author "Abubakar, Halimatu Sadiya"

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    ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS (IAS AND IFRS) ISSUES AND CHALLENGES IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2015-05-06) Zubairu, Abdullahi Danjuma; Abubakar, Halimatu Sadiya
    This study examines the Adoption of International Accounting Standards (IAS and Nigeria. The study has identified the issues and challenges associated with adoption of the IAS an IFRS in Nigeria. The study used an exploratory research methodology to identify the formulation oj the IASB for the purpose of achieving comparability of financial reports among different coun n and different sectors of various economy, setting up standards that will be accepted 'Internationa y and the weaknesses of the IASB in the process of achieving purpose of formulation. Thestu y a s identifies the issues and challenges of the IFRS adoption to many business operations in However, the study recommends that Nigeria as a developing nation needs to work its way in o board of the IASB to represent national interest and to insist on a review of the standar s for’ ** inclusion of guides relating to peculiar standards of the country especially those issues tha business operations in Nigeria.A comparative assessment of perspectives of academics an practitioners regarding familiarity, readiness, benefits, challenges and proper plan to be used in process of IFRS adoption should be done.This will show the views of concerned stake 10 ers (academics and practitioners) on IFRS research agenda that will suggest new ways for coun ry
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    EFFECT OF EMPLOYEE BENEFITS ON EFFICIENCY OF SELECTED AND LISTED CONSUMER GOODS COMPANIES IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2020-10-10) Abubakar, Halimatu Sadiya; Musa, Inuwa Fodio; Zubairu, Abdullahi Danjuma
    This study examined the effect of employee benefit on the efficiency ofs elected and listed consumer goods companies in Nigeria for a period ofe ight (8) years from 2012 to 2019. This study underpinned by Human Capital Theoty used descriptive statistics, correlation analysis, panel regression and panel corrected standard error regression to analyze the association and relationship between the variables. The regression result revealed that employee benefit, positively and significantly affects efficiency of selected and listed consumer goods companies in Nigeria for the specified period. The control variable; company size, positively and significantly affects the efficiency of selected and listed consumer goods companies in Nigeria. The study recommends that selected and listed consumer goods companies should upsurge employee benefit such as increase personnel cost on medical allowances, pension, long service award, training, production bonuses and gratuity in order to intensify their efficiency which involves companies ability to pay employees, providers of finance, government and ability to retain earnings for growth and expansion of business. Specifically, selected and listed consumers goods companies should improve employee benefit by introducing a post-employment medical benefitforp ensioners and employees on the defined gratuity scheme.
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    EFFECT OF HUMAN CAPITAL ON PERFORMANCE OF CONSUMER GOODS COMPANIES LISTED IN NIGERIA: EVIDENCE FROM NEW VARIABLES
    (Department of Accounting, Nasarawa State University Keffi, 2019-01-01) Abubakar, Halimatu Sadiya; Nwala, Maurie Nneka; Musa, Inuwa Fodio
    This study examines the effect of human capital on the performance of consumer goods companies listed in Nigeria. The objectives of the study is to examine the effect of employee cost, employee shareholding and employee size on the performance of consumer goods companies listed in Nigeria for a period of seven (7) years from 2011 to 2017. This study used descriptive statistics, correlation analysis, panel regression and post diagnostics test to analyze the association and relationship between the variables. The regression result reveals that employee cost has significant effect on value added while employee shareholding and employee size has no significant effect on the value added of consumer goods companies listed in Nigeria for the specified period. The control variable firm size has significant effect on the performance of consumer goods companies listed in Nigeria. The study recommends that consumer goods companies should increase employee cost by way of salaries, wages, allowances, cost of training, pension cost, provision for gratuities and other benefits to increase performance by way of efficiency as this shows the ability of the companies to pay employees, providers of interest capital, government and provision for growth in asset.
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    EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
    (DEPARTMENT OF ACCOUNTING FACULTY OF ADMINISTRATION NASARAWA STATE UNIVERSITY, KEFFI, 2017-08-11) Abubakar, Halimatu Sadiya
    The ability of companies to improve performance through value creation is embedded in company relationship with customers, suppliers, employees, investors, competitors and the public. This study examined the effect of intellectual capital on the performance of listed consumer goods companies (CGCs) in Nigeria for a period of six (6) years from 2012 to 2017. The dependent variable for this study is performance proxy by value added while the independent variable is intellectual capital measured as human capital, relational capital and structural capital. This study analysed data using descriptive statistics, correlation analysis, panel regression and robustness test to analyze the variables. The regression result revealed that employee benefit has positive and significant effect on performance of listed CGCs in Nigeria, employee stock ownership has positive and insignificant effect on performance of listed CGCs in Nigeria, customer capital and supplier capital positively and insignificantly affect performance of listed CGCs in Nigeria, shareholders capital has positive and significant effect on performance of listed CGCs in Nigeria, while intellectual property rights has positive and significant effect on performance of listed CGCs in Nigeria for the specified period. The study recommends that listed CGCs in Nigeria should upsurge employee benefit obligation by introducing a post-employment medical benefit for pensioners and employees on the defined gratuity scheme, spring up customer capital and supplier capital by allowing more credit sales to customers and more credit purchases to suppliers, increase equity capital by issue of new ordinary shares in excess of its nominal value and increase investment in intellectual property rights such as computer software, trademarks, and copyrights as well as separation of intellectual property rights from other intangible assets like goodwill in the financial statements. This would intensify the ability of CGCs in Nigeria to pay employees, providers of finance, government and ability to retain earnings for growth and expansion of business
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    EFFECT OF STRUCTURAL CAPITAL ON PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
    (Department of Accounting, Nasarawa State University Kefi, 2019-03-03) Abubakar, Halimatu Sadiya; Musa, Inuwa Fodio; Ibrahim, Hassan
    The recognition of the value and influence of intellectual property rights on performance has overtime been overlooked by companies and researchers. This study examined effect of structural capital on the performance of listed consumer goods companies (CGCs) in Nigeria for a period of six (6) years from 2012 to 2017. The dependent variable for this study is performance proxy by value added while the independent variables are structural capital proxy by intellectual property rights. This study carried out descriptive statistics, correlation analysis, panel regression and post diagnostics test to analyze the variables. The regression result revealed that intellectual property rights has positive and significant effect on performance of listed CGCs in Nigeria for the specified period. The study recommends that listed CGCs in Nigeria should increase investment in intangible assets such as computer software, trademarks, and copyrights as this could be used to create revenue for the businesses there by increasing performance. Also, listed CGCs in Nigeria should ensure separation of the representation of book value for 1PR from that of other intangible assets like goodwill in their financial statements.
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    Firm Characteristics, Value Efficiency and Intellectual Capital Disclosure of Selected Pharmaceutical Firms Listed in Nigeria
    (Department of Accounting, Nasarawa State University Keffi, 2015-11-11) Zubairu, Abdullahi Danjuma; Abubakar, Halimatu Sadiya
    The development of standards (IAS 38) to capture how intangible assets can be measured and reported has increased the need for the study of intellectual capital disclosure and their influencing factors. The objectives of this study are to examine the effect of firm characteristics and value efficiency on Intellectual Capital Disclose (ICD) of selected pharmaceutical firms listed on the Nigerian Stock Exchange for a period of five (5) years ranging from 2009 to 2014. Purposeful random sampling technique is used to select the sample firms. Ordinary least square (OLS) regression is used to analyse the variables. Findings show that firm size, profitability and leverage jointly are significantly related with ICD while VAIC is not significantly related with ICD. Findings also show that firm size and profitability are positively related with ICD while leverage and VAIC are negatively related with ICD. Overall, the results suggest that firm characteristics i.e. firm size and profitability are influencing factors on the level of intellectual capital disclosure.
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    HARMONIZATION AND ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS (IAS AND IFRS): ISSUES AND CHALLENGES
    (Department of Accounting, Nasarawa State University Keffi, 2015-05-05) Zubairu, Abdullahi Danjuma; Abubakar, Halimatu Sadiya
    This study describes the harmonization and Adoption of International Accounting Standards (IAS and IFRS). The study has identified the issues and challenges associated with harmonization and adoption of the IAS and IFRS. The findings from the study shows that the IASB was formulated for the purpose of achieving comparability of financial reports of among different countries and different sectors of various economy, setting up standards that will be accepted internationally, but still had its weaknesses during the harmonization process. The adoption of the IFRS has brought about issues of challenge to many business operations around the world. However, the study has made recommendations that have do with the review by the IASB in terms of membership of the board of trustees, convergence process and conflicts or criticisms by developing nations. It has also made recommendations about the issues to be considered for the adoption of the IFRS.
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    IMPACT OF CASH CONVERSION CYCLE ON FIRM PROFITABILITY OF THE HEALTH SECTOR IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2015-01-02) Zubairu, Abdullahi Danjuma; Abubakar, Halimatu Sadiya
    This study finds out the relationship between cash conversion cyde and firm profitability of listed health sector conpanies in Nigeria for five (5) years ranging from 2009 to 2014 with data obtained from the annual reports cf selected companies. Purposeful random sampling technique is used to select three (3) companies out cf eleven (11) health sector companies listed on doe Nigerian Stock Exchange as at 2015. The objectives of the study are to examine the ffect cf the operating cyde and liquidity on firm prcfitability. Multiple regression analysis is used to relate the variables. Finding show that there is no significant relationship between cash conversion cyde (operating cyde and liquidity) and firm prcfitability (net profit, return on assets and returns on equity). Finding also show that increase in operating cyde will decrease prcfitability, while increase in liquidity mil increase prcfitability (ROA and ROE) cfthe sdected companies. This study lecommends that health sector companies should determine their creditors3 payment period and credit purdoase term before deciding on their debtors' collection period and credit sales term to improve prcfitability, days cf receivables sloould be reduced and debtors should be granted discount term that mil attract early collection, tloe effect cf such credit sales term on the current year profit should be analyzed before adopted and firm should continue to increase current assets until it reaches a favorable ratio ie 2:1 which is considered best in financial statement analysis. This will irrprove the prcfitability of thefirm.
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    THE IMPACT OF OWNERSHIP STRUCTURE ON THE DIVIDEND PAYOUT POLICY OF SELECTED QUOTED BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2014-09-08) Abubakar, Halimatu Sadiya
    This study examines the relationship between ownership structure and dividend payout policy of selected listed banks in Nigeria. The objective of the study is to examine effect of managerial ownership and ownership concentration on dividend payout policy for the period of six (7) years from 2007 to 2013(post-corporate governance code for banks in Nigeria). Data were obtained from the annual reports of the sampled banks and analyzed using Ordinary Least Square regression (OLS). The regression results shows that there is no significant relationship between managerial ownership, ownership concentration and dividend payout policy post corporate governance code for banks in Nigeria. The study recommends that directors should increase their shareholding in order to reduce the use of dividend as a monitoring tool and lower agency problem; large shareholders should not be allowed to increase their shareholding as they will their control right to encourage increased dividend payment at the expense of the growth, further investments and rights of the minority shareholders in the banks. use