Browsing by Author "Doshiro, Musa Umar"

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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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    EFFECTS OF BANK’S ELECTRONIC INNOVATIONS ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2019-06-08) Ameh, Jacob Ojobo; Thomas, Kwanju Bello; Doshiro, Musa Umar
    The study became necessary as a result of increased penetration of banking innovation, which redefined the banking operations in Nigeria. This study investigated the effect of innovation on the performance ofdeposit money banks in Nigeria from 2008 to 2017. Three hypotheses were formulated to test the relationship between the independent variables and dependent variable.. The population of the study is all the Deposit Money Banks (DMBs) in Nigeria. Data were collected from secondary source through Central Bank of Nigeria Bulletin (CBN) and Nigeria Deposit Insurance Corporation (NDIC).The financial performance was measured in terms ofr eturn on equity (ROE). The data were analysed with Ordinary Least Square (OLS) method ofr egression. Thefindings revealed that the adoption of financial innovation (ATM and MB) has strongly and significantly impacted on the performance ofN igerian banks. The results also established that POS have negative effect on the financial performance of DMBs. It is therefore recommended among others that point of sales transactions should be discouraged since criminals are fond of using it to perpetrate their evil act.
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    EFFECTS OF INFORMATION SYSTEMS ON ORGANISATIONAL PERFORMANCE IN URBAN SHELTER LIMITED, ABUJA
    (Department of Business Administration, Nasarawa State University Keffi, 2018-04-04) Doshiro, Musa Umar; Mallami, Keffi Muhammad
    Using information systems effectively requires an understanding of the organization, management and information technology shaping the systems. An information system creates value for the firm organizational and management solution to challenges posed by the environment. Therefore, research design adopted for this study in respect of the problems and research questions raised is descriptive research design. The population of this study comprises 280 staff of Urban Shelter Limited. The sample size of the research work is 165 employees. The sampling technique used is Simple Random Sampling. Structured questionnaire was used and the study also used descriptive statistics such as frequency and percentages. The hypotheses of the research work were tested using multiple regression model. Conclusively, the transaction processing system (TPS) has a positive and significant effect on organizational performance. Impliedly, an increase in the efficiency of transaction processing system (TPS) leads to an improvement in the organizational performance. However, enterprise resource planning (ERP) has a weaker and negative effect on organizational performance. Therefore, information needs of all levels of management should be given utmost priority as though, information is key to decision making.
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    IMPACT OF ETHNICITY IN ENTREPRENEURSHIP: A GOAL REVIEW AND LESSONS FOR NIGERIA
    (Department of Entrepreneurship Studies, Nasarawa State University Keffi, 2018-01-10) Ahmed, Hajarah Hassan; Mallami, Keffi Muhammad; Doshiro, Musa Umar
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    IMPACT OF MONETARY AND FISCAL POLICIES ON THE PERFORMANCE OF MANUFACTUIJNG SECTOR IN AN EMERGING ECONOMY: THE NIGERIAN EXPERIENCE
    (Department of Business Administration, Nasarawa State University Keffi, 2018-09-09) Ahmed, Hajarah Hassan; Mallami, Keffi Muhammad; Doshiro, Musa Umar
    Empirical evidence from both developed and developing economies has proved that fiscal and monetary policies have the capacity to influence the entire economy in an emerging economy. This work therefore, set out to assess the impact of fiscal and monetary policies on the performance of the manufacturing sector in an emerging economy, the Nigerian experience. It specifically sought to find out the total amount of government expenditure and commercial bank loans and advances to the manufacturing sector an emerging economy and their impact on tlie performance of the manufacturing sector in Nigeria. Data were collected from secondary source. The ordinary least square was used to analyse the data. The a priori expectation is that government expenditures and commercial bank loans and advances to manufacturing sector should have a significant positive impact on the perfonnance of the manufacturing sector in Nigeria. Our findings revealed that the marginal productivity coefficient of commercial bank loans and advances to manufacturing sector is positive and significant. However, the marginal productivity coefficient of government expenditures to manufacturing sector is negative but in significant. Impliedly, capacity utilisation tends to improve when the volume of loan increases but declines insignificantly even though the government expenditure to manufacturing sector increases. In view of this, the researchers recommended that the financial institutions should inject more loans to manufacturing sector and ensure conducive lending environment for manufacturing sector to have easy access to loan. Government of an emerging economy should discourage its expenditures to manufacturing sector or it most ensure that its expenditures to manufacturing sector have not been distorted by any politically motivated programmes and the manufacturers should endeavour to judiciously utilise the fund and honour loan obligations promptly.
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    IMPACT OF MONETARY AND FISCAL POLICIES ON THE PERFORMANCE OF MANUFACTURING SECTOR IN AN EMERGING ECONOMY: THE NIGERIAN EXPERIENCE
    (Department of Entrepreneurship Studies, Nasarawa State University Keffi, 2018-09-10) Ahmed, Hajarah Hassan; Mallami, Keffi Muhammad; Doshiro, Musa Umar
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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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    INFLUENCE OF AGRIBUSINESS TRAINING PROGRAMME ON YOUTH EMPOWERMENT AND ECONOMIC DEVELOPMENT IN NIGERIA
    (Department of Entrepreneurship Studies, Nasarawa State University Keffi, 2022-09-03) Kalu, Idika; Ahmed, Hajarah Hassan; Doshiro, Musa Umar; Paul, Vincent
    The study’s key purpose was to examine the influence of Agribusiness training programme on youth empovverment and economic development in Nigeria. The study population consists of 965,157 beneficiaries of FADAMA III project. Yamane formulawas use to draw 4 sample size of 520 participants that was increased by 30% with a 93.85% response rate. Primary quantitative data was collected through a survey questionnaire with the aid of multistage sampling technique. In analyzing the collected data, the use of the PLS-SEM technique was applied in this study. In the SEM technique, a CFA test was conducted to confirm the model’s reliability and validity, whereas the results of path assessment were presented to examine the association between the variables. Findings of this study confirmed a positive and significant effect of agribusiness training programme on self-employment, income generation, poverty reduction, and standard of living among youth in Nigeria. It was recommended that training should include ٩focus on establishing agripreneurship as a source of reliable and steady income. Also, training programmes should be targeted towards individuals in dire conditions, such as rural youths. Furthermore, agricultural programmes should be practical //ا reflect environmental realities, as well as showcase agriculture as a worthwhile career choice. Finally, these programmes should incorporate added support such as the provision of adequate infrastructural and financial facilities, including the subsidization of loans to its beneficiaries.
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    MPACT OF ETHNICITY IN ENTREPRENEURSHIP: A GOAL REVIEW AND LESSONS FOR NIGERIA
    (Department of Business Administration, Nasarawa State University Keffi, 2018-09-11) Ahmed, Hajarah Hassan; Mallami, Keffi Muhammad; Doshiro, Musa Umar
    The essence of this work is to access the effect of ethnicity on entrepreneurship in Nigeria. The fact that the country faces challenges of economic development in a fast phased global economy, Nigeria has no alternative but to learn to be increasingly entrepreneurial Entrepreneurship, in general, and ethnic entrepreneurship, in particular, should thus be of interest to Nigerians. There is need to learn from some of the best practices globally with a view to possibly domesticating those practices among the diverse ethnics groups in the country. The study is therefore, a literature survey type which seeks to identify, from literature globally, those attitudes in various cultures that bring out the best in each ethnic group’s entrepreneurship. Such positive cultural attitudes from all ethnic groups would be worthy of emulation by the other ethnic groups for best practices in entrepreneurship. The study concludes that there are differences in entrepreneurship attitudes globally and between nation states, regions and ethnic groups within the same countries. The differences are conditioned substantially by the varied cultures (including ethnicity) of the people concerned and Nigeria can benefit from global trade through encouraging entrepreneurship development. This paper, therefore, recommends that the government should sponsor studies that would seek to determine the cultural attitude of Nigerian ethnic groups to entrepreneurship.
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    RELATIONSHIP BETWEEN TRANSFER PRICING AND TAX HAVENS: AN EXPLORATORY APPROACH
    (Department of Accounting, Nasarawa State University, Keffi, 2017-12-11) Doshiro, Musa Umar; Naburgi, Musa Mohammed
    Transfer pricing mechanism is the most frequently used instrument for the transfer ofthe tax base from countries with high tax to low tax countries. In the context of transfer pricing, all transactions should be made only respecting the principle of market value (Arm's length principle). Transfer pricing is one ofthe most important issues ofnational and international taxation. However, "tax haven ” refers to those jurisdictions where lax burden is very low or nonexistent. In the same time, both in the scientific literature and in practice, the tax havens are also called “tax shelters ” because of the advantages they offer. This study is based on conceptual work which is targeted at reviewing literature to be able to know area for further studies.
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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.