Browsing by Author "Mainoma, Mohammed Iliyasu"

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    EFFECT OF FIRM CHARACTERISTICS ON INTERNATIONAL FINANCIAL REPORTING STANDARDS COMPLIANCE BY LISTED CONSTRUCTION/ REAL ESTATE FIRMS IN NIGERIA
    (Department of Accounting, Nasarawa State University, Keffi, 2021-06-01) Mainoma, Mohammed Iliyasu
    This study examines the effect of firm characteristics on international financial reporting standards compliance by listed construction/ real estate firms in Nigeria. Ex-post facto design was used on secondary data collected from the annual financial reports of listed Construction/ Real Estate firms in Nigeria. The population of the study consist of the nine (9) listed Construction/ Real Estate firms in Nigeria as at 31st December 2018, thus, census sampling method was used. Panel regression analysis was adopted and found out that, firm leverage exerts negative but statistically not significant effect on IFRS Compliance by listed construction firms in Nigeria. On the effects of firm size, Liquidity, Profitability, and auditor type, on IFRS compliance, positive and statistically significant relationships were found. The extent to which firm growth affects compliance is negative and statistically not significant. Based on the findings of the study, it is concluded that, firms’ attributes are the core factors that affect or influence the compliance of International Financial Reporting Standards by Construction/ Real Estate firms in Nigeria. It is recommended among others that, level of liquidity of firms should be improved and sustained as this would support compliance level
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    Government Education Expenditure and Economic Growth in Nigeria
    (Department of Public Administration, Nasarawa State University Keffi, 2019-11-20) Naburgi, Musa Mohammed; Abdul, Zainab Hussaini; Mainoma, Mohammed Iliyasu
    This study examines the effect of government expenditure in education in terms of recurrent and capital expenditure on economic growth in Nigeria. The study makes use of ex-post facto research design. The study makes use of secondary data to achieve the set out objectives highlighted. Data was extracted from the Bulletin of CBN and NBS which covers the period of thirty four years from 1986 to 2019. Ordinary Least Squares Method of Regression (OLS) was used and found out that, government recurrent expenditure in education is positively related to economic growth of Nigeria with statistical significance. Government capital expenditure in education also is positively related to economic growth of Nigeria with statistical significance. The study concludes that, government expenditure in education is positive and significantly related to economic growth. The study recommends among others that, Nigeria government should make efforts towards ensuring that, salaries, wages, bonuses, allowances and others recurrent benefits are increased with a view to improving the growth of the Nigerian economy by making the productive sector works. This is to say that, when sallies and allowances are increased, the increased money is usually used in active economic activities of the country.
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    MONETARY POLICY INSTRUMENTS AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University, Keffi, 2021-06-01) Naburgi, Musa Mohammed; Mainoma, Mohammed Iliyasu
    This study examines the effect of monetary policy instruments in terms of open market operation (OMO), cash reserve ratio (CRR), and monetary policy rate (MPR) on financial performance (ROA) of quoted deposit money banks (DMBs) in Nigeria. Expost facto research design was adopted using panel data collected from the financial reports of the sampled quoted banks and the CBN Bulletin for the period of 10 years spanning 2010 through 2019. Panel regression analysis was used and it was found that; OMO has an insignificant negative effect on ROA, while CRR has a significant negative effect on ROA. In the case of MPR, an insignificant positive effect on ROA was found. The study concludes that monetary policy is negatively related to financial performance of quoted DMBs and recommended among others that, CRR should be reduced by the CBN on quoted DMBs with a view to improving money in circulation for improved liquidity base in the banks and consequence increase in the credit level for increase in profitability.