Browsing by Author "Aza, Solomon Mangwa"

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    EFFECT OF BOARD GENDER DIVERSITY AND MEETINGS ON TAX AGGRESSIVENESS OF LISTED CONSUMER GOODS IN NIGERIA
    (Department of Accounting, Nasarawa State University, Keffi, 2021-06-01) Aza, Solomon Mangwa
    This study examines the effect of board gender diversity and board meetings on tax aggressiveness of listed consumer goods in Nigeria. The study adopts Ex-post facto research design by using secondary data extracted from annual reports of the selected companies for board gender diversity and board meetings. The population of the study is the 21 listed consumer goods companies in Nigeria. However, 18 listed companies are selected for the study using judgmental or purposive sampling method. Panel regression technique was used and found out that both board gender diversity and board meetings are significant negatively related to tax aggressiveness of listed consumer goods in Nigeria. The study recommends among others that, the consumer goods in Nigeria should ensure that most of the board of directors are female with sound academic culture/background. This is to say that, when the board is majorly dominated by female, they are more likely to insist on quality financial reports for the companies.
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    EFFECTS OF AUDIT FEES ON FINANCIAL REPORTING QUALITY OF LISTED CONSTRUCTION/ESTATES FIRMS IN NIGERIA
    (Department of Accounting Nasarawa State University Keffi., 2012-05-18) Aza, Solomon Mangwa; Doshiro, Musa Umar
    The study examined the effect of audit fees on financial reporting quality of construction/estate companies in Nigeria covering a period of ten (10) years from 2008 - 2017. Expost facto research design was used for the study. The population of the study is the entire seven (7) listed construction/estate companies on the Nigerian Stock Exchange as at 31st December, 2017 whereas, the census sample size is four (4) companies. Three (3) companies were filtered out due to incomplete data. Simple panel regression technique for data analysis was used. The study found that audit fees have significant positive effect on the financial reporting (discretionary accrual) at 99% confidence level. Based on the finding the study recommend that auditors should be sufficiently compensated; as this could give them adequate resources to conduct a detailed audit capable of detection material misstatements and errors in the financial statements
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    Relevance And Reliability Of Accounting Reports In Nigeria
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2015-04-03) Iyere, Samuel Iheonkhan; Aza, Solomon Mangwa; Jacob, O. Ame
    This paper examined the factors that determine qualitative characteristics of financial report in Nigeria. The paper made use of primary and secondary and the data were analyzed and results estimated using student t-test, Analysis of Variance (ANOVA), Ordinary Least Square Regression. In terms of relevance of accounting practice, three variables (size of company, age of company and financial year) were found to have significant influence on the relevance accounting reports and sign of earnings was found to have significant influence on the reliability of financial report.lt also found that there is a significant difference in the quality of accounting report among in sectors in Nigeria. The study recommends the need to streamline and strengthen financial reporting requirements to ensure consistency among different industry.
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    A SURVEY OF THE DETERMINANTS OF EFFICIENCY OF THE NIGERIAN STOCK MARKET
    (Department of banking and finance, nasarawa state university keffi, 2014-10-21) Aza, Solomon Mangwa
    This study surveys the determinants of stock market efficiency of the Nigerian stock market. While numerous, empirical literatures exist as to the test of market efficiency, there are few or . total absence of literatures on the causes efficiency and inefficiency. This study surveys the various factors using questionnaire to collectulata from four hundred and eight nine (489) respondents. The data were analyzed usirig Kruskal Wallis fest. The result shows that the quality of institution ranked highest with a mean of 137. The test of hypothesis indicates a significant difference in the means of the variables. Based on the findings of the study it is recommended that distributors should increase the level of regulations and provide enabling environment to enhance the efficiency of the market
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    A TEST OF NIGERIAN STOCK MARKET EFFICIENCY USING RUNS TEST
    (Department Of Public Administration, Nasarawa State University, Keffi, 2013-02-03) Aza, Solomon Mangwa; Musa, Abdullahi O.
    This study empirically examines the claim of efficient market efficiency on the Nigerian stock exchange. Due to the conflicting result on the efficiency of the market, this study employs the use of the runs test. The study Covers The Period 1985 To 2012 Using The Monthly All Share Index of the Nigerian Stock Exchange constituting a sample of 412. The result of the analysis shows that the Nigerian stock market is not efficient. Thus shore prices on the market do not reflect all the available information in the market. Based on the finding it was recommended that regulators should always be at their toe and not to rely on the proposition of the efficient market hypothesis. Since efficiency varies or change with time, relying on it will lead to market failure. Regulators should constantly monitor and should take prompt actions to curb any case of ill practices by firms and traders in the market.