Browsing by Author "Hassan, Ibrahim"

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    BOARD OF DIRECTORS CHARACTERISTICS AND ACCOUNTING CONSERVATISM
    (Department Of Public Administration, Nasarawa State University, Keffi, 2013-02-03) Hassan, Ibrahim; Salami, Suleiman
    The separation of ownership from management and the existence of creditors results in information asymmetry among stakeholders to the firm. Management may pursue interest different from that of other stakeholders; hence, the demand for conservative reporting. This study examines the effects of board of directors' characteristics On Accounting Conservatism In The Nigerian Food And Beverages Sector.
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    CORPORATE GOVERNANCE AND LEVERAGE POSITION OF QUOTED CEMENT COMPANIES IN NIGERIA
    (Department of Banking and Finance, Nasarawa State University, Keffi., 2009-10-06) Hassan, Ibrahim
    This paper explores the relationship between corporate governance and capital structure of quoted cement firms in Nigeria for the period 2004 to 2007. Four quoted Cement firms on Nigeria Stock Exchange were examined using multivariate regression analysis techniques. Measure of corporate governance employed were board size, board composition, composition of audit committee. Effect of shareholding on leverage was examined using managerial shareholding and institution shareholding. Similarly the leverage was measured as ratio of total debts to shareholders’ fund. Results reveal that managerial shareholding and institutional shareholding as well as composition of audit committees have positive correlation with leverage position of selected firms, whereas board size is negatively correlated with debt to equity ratio. However, leverage behaviour is not found significantly influenced by composition of audit committee and composition of board member. It is recommended that compliance with code of corporate governance among cement firms in Nigeria need to be enforced. The managerial shareholding need to be encouraged as this will make them run the business with utmost good faith.
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    DETERMINANT OF QUALITY OF IFRS COMPLIANCE LEVEL OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA
    (Department Of Accounting, Faculty Of Administration, Nasarawa State University, Keffi., 2020-07-09) Ismaila, Olotu Abdullahi; Garba, Abdul; Hassan, Ibrahim
    This paper examines the factors that determine the quality of IFRS compliance among listed financial service firms in Nigeria. The study employs quantitative research design and sourced data from secondary sources using annual reports and accounts. The period of study is from 2012 to 2018 financial years. Disclosure items were adopted from IAS 1 and Likert scale were used to score the quality of compliance while six possible factors were utilised as determinants. The study estimates regression equation using OSL estimation and the result reveals that audit quality, profitability, liquidity and foreign ownership have significant positive relationship whereas age and leverage have negative influence on the quality of IFRSs compliance among the sampled financial services sector in Nigeria. Hence, the study recommends that these factors should be given adequate attention by FRCN, CBN, SEC and other regulatory bodies in ensuring the IFRSs compliance among the listed firms in the country.
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    EFFECT OF FINANCIAL RISK AND TECHNOLOGY ON FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2021-07-06) Yusuf, Rekiya Opemi; Hassan, Ibrahim; Abdulkarim, Shaibu Alhassan
    The study examines the effect of financial risk and technology> on financial performance of listed Commercial Banks in Nigeria. Financial risk is represented with credit risk, liquidity risk. operational risk, capital risk and market risk while quantum of investment in computer and software was proxy' for technology\ Financial performance was measured using net interest margin. Panel regression technique was used. The results revealed that, credit risk, operational risk and market risk have significant and negative effect on financial performance of banks be fore moderation, while liquidity risk and capital risk were found to have positive but insignificant effect on financial performance of banks before moderation. However, technology» used as moderator has significant but negative e ffect on financial performance of banks. The study> also found that technology' moderate the relationship between financial risk and financial performance of banks. It is therefore recommended that, to continue to improve on financial performance of commercial banks in Nigeria, management of financial risks and investment in technology? should be given adequate attention
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    EFFECT OF SELECTED BOARD ATTRIBUTES ON TAX AGGRESSIVENESS OF QUOTED MANUFACTURING COMPANIES IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2022-08-06) Osuza, Alex Adi; Hassan, Ibrahim; Abdulkarim, Shaibu Alhassan
    This study examines the effect of selected hoard attributes on tax aggressiveness of quoted manufacturing companies in Nigeria. The study examines the combined effect off emale directors and board financial expertise on tax aggressiveness of quoted manufacturing companies in Nigeria. Tax aggressiveness was measured using effective tax rate while female directors and financial expertise were measured using proportion of female directors on the board to the total number of board size and number of directors with financial expertise to the total number of board size on the board respectively. This study uses the longitudinal research design. The population of the study is the entire listed manufacturing companies in the Nigerian stock exchange. The sample size of twenty-two were selected. Data were sourced from the annual financial statements of the companies for the period (2011-2020). The data was analyzed using multiple regression analysis technique. The result oft he study shows that female directors have negative and insignificant effect on tax aggressiveness. However, the study finds statistical evidence which suggests that boards financial expertise has significant effect on tax aggressiveness in the manufacturing sector. From the findings, it was concluded that board attributes have strong explanatory power on tax aggressiveness. The study recommends that since management could aspire to avoid more taxes, because they estimate the tax benefits too high, more external board members with accounting and corporate reporting knowledge should be admitted on the boards to curtail managerial aggressive tax planning.
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    IMPACT OF FINANCIAL INCLUSION ON FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2018-01-01) Ismaila, Olotu Abdullahi; Abubakar, Garba Razaq; Hassan, Ibrahim; Abdulkarim, Shaibu Alhassan
    This study examines impact of financial inclusion on financial performance of Deposit Money Banks (DMBs) in Nigeria. The Study measures financial inclusion with Micro, Small and Medium Enterprises (MSMEs) Financial, Rural Financial, Number of branches of DMBs, Pricing and Usage of Banking services, while financial performance (FP) is measured with return on assets. The study utilizes expose facto research design and data were collected from secondary sources obtained from the Central Bank of Nigeria (CBN) Statistical Bulletins and Financial reports of the National Deposit Insurance Corporation (NDIC) for the period of 1982-2016. Ordinary least square regression model, with the aid of Autoregressive Distributed Lag Error Correction Method, was used to analyze the data. The stationarity property of the time series variables were found to be stationary at levels and first difference. The study finds that MSMEs financing has a significant positive impact on financial performance DMBs in Nigeria. while rural financing, Pricing of Banking services, number of bank branches and usage of banking services have no significant impact on the financial performance of DMBs in Nigeria. The study concludes that MSMEs financing as measures of financial inclusion improves financial performance of deposit money banks in Nigeria. The Study recommends that DMBs should increase the amount of loan and advances given to MSMEs as this will strengthen financial performance of DMBs in Nigeria. CBN and NDIC should also encourage DMBs through their regulatory and supervisory functions to give priority to SMEs financing in Nigeria.
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    PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: DOES CORPORATE GOVERNANCE MATTERS?
    (Department of Accounting Nasarawa State University Keffi., 2014-11-06) Hassan, Ibrahim; Musa, Adeiza Farouk
    This paper is an empirical analysis of the influence of corporate governance on the performance of listed deposit money banks in Nigeria for the period of2008-2012. The listed deposit money banks are seventeen (17) in number out of which a sample of ten (10) were used for the study. Specifically, the study seeks to find if corporate governance codes (proxy by board size, board composition and audit committee size) has any influence on performance. The study adopted multiple regression technique and data were collected from secondary source through the annual reports and accounts of the firms. The findings reveal that board composition is positively, strongly and significantly influencing the performance of listed deposit money banks in Nigeria, while the board size has a negative impact on performance, audit committee size was found to have insignificant contribution to banks performance. It is, however, recommended that the listed deposit money banks should increase the number of outside directors on board to an average of 55% to 60% as the higher numbers may help in watching over the excess of the executive directors. Also the number of board members should be reduced to an average of fourteen (14) members as this may help improve the banks’ performance.
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    TOBIT ANALYSIS OF SOCIO-ECONOMIC FACTORS AFFECTING CHICKEN MEAT CONSUMPTION DUE TO AVIAN INFLUENZA OUTBREAK IN NASARAWA STATE, NIGERIA
    (Department of Animal science,Nasarawa State University Keffi, 2009-12-01) Ari, Maikano Mohammed; Yusuf, Abdulmojeed; Shehu, Abdul Rahman; Ibrahim, Suleiman Musa; Husseini, Ibrahim; Hassan, Ibrahim; Ogah, Danlami Moses
    The outbreak of the highly pathogenic avian influenza (HPAI) in Nigeria in 2006 is a major threat to the poultry sub-sector of the economy and food security. The present investigation aimed at assessing the socioeconomic variables affecting the consumption of chicken meat as a result of the outbreak of HPAI in Nasarawa State, Nigeria. Structured questionnaires were employed in eliciting information from a total of 102 randomly selected respondents. Primary data collected were subjected to both descriptive and Tobit regression analysis. The variables included in the fitted model were age, gender, educational level, income level and avian influenza awareness level of the consumers. From the Tobit estimation, level of education and level of avian influenza awareness negatively and significantly affected chicken meat consumption. These two factors equally impacted on the probability and intensity of chicken meat consumption in the study area. The present findings could be exploited by policy makers and poultry farmers in formulating appropriate marketing strategies geared towards reducing to the barest minimum economic losses due to the outbreaks of the dreaded disease.