Browsing by Author "Bala, Ali Yusuf"

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    FIRM CHARACTERISTICS AND FORWARD LOOKING INFORMATION DISCLOSURE: THE CASE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
    (Department Of Accounting, Faculty Of Administration, Nasarawa State University, Keffi., 2014-09-02) Ismaila, Olotu Abdullahi; Bala, Ali Yusuf
    The focus of this paper is on assessing forward-looking information in annual report and accounts of listed Deposit Money Banks in Nigeria and empirically exploring the firm characteristics that affect the extent of forward-looking information (FLI) disclosed. A disclosure index composition consisting of 35 forward-looking information items is used to investigate the level of forward-looking information in annual report of DMBs listed on Nigeria Stock Exchange for the year 2012. Using content analysis the study found weak FLI disclosure by DMBs. A multiple regression analysis was used to explore the relationship between FLI and four main variables (Bank size, performance, leverage and liquidity). The results show that bank size and leverage have positive but insignificant association with the level of forward-looking information disclosure. Conversely, bank performance and liquidity are found to be negatively insignificant in explaining the level of forward-looking information. There is the need to increase the level of FLI disclosure considering its impact on decision making by various users of corporate reports.
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    IMPACT OF FINANCIAL LEVERAGE ON PERFORMANCE OF QUOTED CEMENT COMPANIES IN NIGERIA
    (Department of Accounting Nasarawa State University Keffi., 2018-06-16) Samuel, Abu Amana; Bala, Ali Yusuf; Oloshu, Alanana Ibrahim
    This study examined the impact of financial leverage on performance of quoted cement companies in Nigeria. The study employed returns on equity (ROE) as proxy for performance and debt-equity ratio and debt ratio as measures for financial leverage. Secondary data on a sample of three companies was extracted from the firms ’ financial statements and the Nigerian Stock Exchange fact book. The study employs a correlational design and use robust ordinary least square regression technique to analyses the data, while using the variance inflation factor as a check on harmful Collinearity among variables. The result shows that there is a significant negative relationship between debt-equity ratio and performance of quoted cement companies in Nigeria. And also the revealed a negative insignificant relationship between debt ratio and financial performance of quoted cement companies in Nigeria
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    IMPACT OF PACKAGING ELEMENTS ON CONSUMERS DECISION PROCESS OF PURCHASING SUPERMARKETS CONSUMABLE AND NON-CONSUMABLE GOODS IN KEFFI -TOWN, NASARAWA STATE NIGERIA
    (Department of Entrepreneurship Studies, Nasarawa State University, Keffi., 2019-06-17) Paul, Vincent; Doshiro, Musa Umar; Bala, Ali Yusuf; Obere, Yahaya Muhammad; Lukman, Aisha Umar
    The packaging is a powerful tool utilized by manufacturing firms of products to fascinating prospects and consumers to make purchasing. The first purchasing might lead to repeat purchasing or a retrial thereby establishing brand loyalty. One of the critical elements in the marketing of any product is the packaging. Marketers considered packaging, the integral aspect of marketing strategy as a vital factor in product planning and development just as customers or consumers give pride to packaging. The way a product is perceived in the market by merely seeing the package may be a good determinant of the products' success or failure in a competitive business environment. This study evaluates the impact of packaging elements on consumers purchasing decision of supermarket products in Keffi Town, Nasarawa State Nigeria. The study adopted a survey research design using a structured questionnaire in gathering the data. The sample size was determined by Taro Yamane from the four hundred (400) copies of the questionnaire distributed; three hundred and nine (309) copies were properly filled and returned. It was gathered from the findings that there are elements that influence consumers purchasing decision process for products and the relationship is positively related thus, increase in the components leads to increase in consumers purchasing decision process for products. Also, there is a positive significant impact on the changes in consumers purchasing behaviour which means that increase in the packaging will increase the changes in consumers purchasing behaviour. Further, packaging has a positive significant effect on the changes in consumers’ decision process of purchasing supermarket products which means that increase in the packaging will increase the changes in consumers’ decision process of purchasing the products. From the findings, the study recommends that proper attention should be given to all elements of packaging to facilitate positive purchasing decisions by the consumers and product packages should be unique, attractive, cultural conformity, easy handling, protective, to ensure good product brand image.
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    THE ROLE OF SMALL AND MEDIUM SCALE ENTERPRISES ON THE REDUCTION OF YOUTH IDLENESS AND SELF-DEVELOPMENT IN NASARAWA STATE, NIGERIA
    (Department of Entrepreneurship Studies, Nasarawa State University, Keffi., 2020-06-29) Paul, Vincent; Bala, Ali Yusuf; Doshiro, Musa Umar; Obere, Yahaya Muhammad; Michael, Sabo Favour
    Nigeria, as a country has numerous business and investment potentials that are in a position to upgrade the level of potentiality among Nigerian youths. On the same vein, SMEs activities are capable of making a positive impact on the economy of nations and the quality of life of the people inclusive, the youths. This study investigated the role of SMEs in unemployment reduction and youth idleness in Nasarawa State Nigeria. Methodologically, a survey research design was employed for the study and four hundred (400) persons were selected out of the total research population, cluster sampling technique was used to select various group representation and simple random selection technique was adopted in attending to the respondents. A structured questionnaire was used for the data collection, simple percentage and regression analysis were employed in data analysis. The study revealed that SMEs plays a significant role in youth idleness reduction and self-development in Nasarawa State, Nigeria. However, the study concludes that the role of SMEs is an indispensable, strategic and sustainable tool toward value creation among individuals through employment creation, self-development, reduction of idleness among the youths and many more of such positive developments will surface in due course if necessary environments are built for the smooth operation of SMEs in Nigeria as a whole.
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    TREASURY SINGLE ACCOUNT AND MANAGEMENT OF PUBLIC SECTOR FUNDS IN NIGERIA
    (Department of Entrepreneurship Studies, Nasarawa State University, Keffi., 2020-07-23) Bala, Ali Yusuf; Izevbekhai, Monday Olade; Oshiole, Samuel; Paul, Vincent
    This work examines treasury single account and effective management of public sector funds in Nigeria. In view of the need to utilize accurate data for this research, primary data were obtained through a structured questionnaire to elicit responses from respondents to meet the requirements of this work. Maximum Likelihood Estimation (MLE) techniques were used in this study. The pooled probit regression was also used to estimate the parameters of the stated model using STATA computer software. Based on the statistical test used in the testing of the hypotheses, it was discovered that treasury single account has a significant effect on financial leakages in revenue collection in Nigerian public sector; Treasury Single Account significantly promotes transparency in the administration of funds and financial discipline in the Nigerian Public Sector. In view of the findings, the study recommended for more legislation to cover the states and local governments’ level since the policy only covered the federal level. This is to ensure that, the level of financial leakages in the public sector at all level is drastically reduced; there should also be an integrated financial management information system (IFMIS) for all the players in the TSA system.
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    TREASURY SINGLE ACCOUNT IMPLEMENTATION IN NIGERIA: POTENTIAL IMPLICATIONS FOR DEPOSIT MONEY BANKS
    (Department of Public Administration, Nasarawa State University, Keffi., 2016-03-19) Bala, Ali Yusuf; Mairafi, Salihu Liman; Hussaini, Hassan Tukur
    This paper analyses potential consequences of the implementation of Treasury Single Account on Commercial Banks by the Federal Government of Nigeria. With the use of descriptive analysis and the aid of charts, it is seen that commercial banks are likely to encounter liquidity challenges in the short term. The government may also lose interest income from time and savings deposits with the banks. It recommends the easing of sectoral restrictions to allow for movement of funds to growth areas. Government should also design a mechanism to earn income from surplus funds.