BHUDR: BINGHAM UNIVERSITY DIGITAL REPOSITORY: Recent submissions

  • Effect of Foreign Direct Investment and Foreign Portfolio Investment on Foreign Exchange Rate in Nigeria 
    AKINTOYE, Olufemi Temidayo (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    Considering that the Net Inflow of Foreign Investment in Nigeria in the last thirty years from 1991 to 2020 is a negative Net worth and the Exchange rate has been on a downward slide within the same period, this paper ...
  • Dividend Policy and Financial Performance of Deposit Money Banks in Nigeria 
    ENOMATE, Blessing (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The purpose of this study was to examine the relationship between dividend policy and financial performance of deposit money banks in Nigeria. To achieve this, a review of extant theoretical and empirical literature was ...
  • Effect of Investment Portfolio Selection on Investors’ Wealth Maximization 
    OLARINDE, Blessing Fidelis (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The aim of this study is to analyze the behavior of investment portfolio and how it affects the wealth/returns of investors in Nigeria. In order to achieve this objective, the study is reduced to two null testable hypothesis, ...
  • Foreign Ownership and Firm Financial Performance of Nigerian Listed Conglomerates 
    NDAKS, Paul Bature (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    This study was undertaken to examine the relationship between foreign ownership and firm financial performance of quoted conglomerates in Nigeria. To achieve the objective, this study used panel regression model to analyse ...
  • Effect of Intellectual Capital on Performance of Multinational Companies in Nigeria 
    HARUNA, Dzugwahi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    In recent times, intellectual capital efficiency is the driving force for performance. This study seeks to ascertain the effect of intellectual capital on the performance of multinational companies in Nigeria. The longitudinal ...
  • Effect of Cloud Accounting on the Financial Reporting Quality of SMEs in Nigeria 
    OGUNSOLA, E. Akintunde (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    Cloud accounting is seen to lead to considerable increase in productivity because it helps accountants in small and medium business to provide quality financial reporting to their customers and arrangements on their money ...
  • Foreign Direct Investment and Capital Market Development: The Moderating Impact of Inflation 
    OKOLI, Theresa; DARE, Isaac (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study examines the moderating impact of inflation on the relationship between foreign direct investment (FDI) and capital market development in Nigeriafrom 1985 to 2019. Ex-post facto research design was adopted by the ...
  • Impact of Capital Market Components on Economic Growth in Nigeria: An ARDL Approach 
    TION, Williams Aende (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study investigated the impact of capital market components on economic growth in Nigeria between 1981 and 2020. The data used for this study were sourced from CBN statistical bulletin, and World Bank development ...
  • Effect of Gender Mix on Earnings Management of Listed Foods and Beverages Firms in Nigeria 
    DANIEL, Emmanuel K.; AZA, Solomon; OLAFUSI, Olaseinde Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study is an assessment of the effect of Gender Mix on Earnings Management of listed food and beverage firms in Nigeria for the period 2011-2020. The correlational research design was adopted and the population of the ...
  • Effect of Capital Structure on Financial Performance of Listed Manufacturing Firms in Nigeria 
    LAMBE, Isaac; ARUMONA, Jonah; OGAH, Inalegwu (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    There exists divergence of opinion in literature on the relationship between capital structure and firm’s financial performance. This mix of opinions makes the direction of the relationship between debt holders and equity ...
  • Effect of Financial Leverage and Dividend Policy on Share Value of Quoted Oil and Gas Companies in Nigeria 
    DANIEL, K. Emmanuel; AMEH, Jacob; NEV, Juliet Mure (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study examines the impact of financial leverage and dividend policy on share value of quoted oil and gas companies in Nigeria. A total sample of eight oil and gas companies quoted on the Nigerian Stock Exchange were ...
  • Effect of Audit Quality on Earnings Management of Listed Oil and Gas Marketing Companies in Nigeria 
    ORBUNDE, Bemshima; OYEWOBI, Ifeoluwapo; MUSA, Umar Farouk (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    This study examined the effect of audit quality proxied by audit firm size, auditor industry specialization, auditor tenure, and audit committee financial expertise on earnings management represented by discretionary ...
  • Effect of Board of Director’s Heterogeneity on the Financial Performance of Listed Deposit Money Banks in Nigeria 
    DANIEL, K. Emmanuel; AZA, Solomon; PAM, Bunmi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    While boards are the main tool of internal governance mechanism, their efficacy may vary depending on their diversities. This study examined the impact of Board of Directors’ heterogeneity on the financial performance of ...
  • Impact of Human Resource Accounting on Investment Decision in Nigeria 
    ABDULLAHI, Nuruddeen Abba; ADEJOLA, Paul Adebayo; LAMBE, Isaac (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The contemporary issues surrounding human resources accounting has been well received in many disciplines, most especially in the field of management sciences. Human resources accounting is essentially the systematic ...
  • Effect of Working Capital Management on Market Value of Quoted Food and Beverages Manufacturing Firms in Nigeria 
    UDENWA, Theresa; ABDULLAHI, O. Ismaila; OKOLI, Theresa (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The success of a firm relies ultimately on its ability to generate cash receipt more than disbursement. Hence, business survival depends largely on its ability to manage its resources most especially its working capital, ...
  • Perspectives on South-South Cooperation: A Critical Analysis 
    IJE, O. Jarius (JOURNAL OF ACCOUNTING, FINANCE AND DEVELOPMENT (JAFID) Vol 2, No 1, 2019-01)
    Revolutions in Africa and elsewhere for liberation and independence spurred by hope for change is characterized by the failure to turn independence to prosperity and sustain economic growth. The imperative to transform the ...
  • Achieving Optimal Macro-Economic Management of Public Fund in Nigeria 
    OBAFEMI, O. Benjamin (JOURNAL OF ACCOUNTING, FINANCE AND DEVELOPMENT (JAFID) Vol 2, No 1, 2019-01)
    This study seeks to examine the ways of achieving optimal macro-economic management of public funds in Nigeria. The study employed the survey design simply because the design is more suitable for the study of this nature. ...
  • Influencing Factors on Capital Market Development: The Nigeria Experience 
    BAKO, Isaac (JOURNAL OF ACCOUNTING, FINANCE AND DEVELOPMENT (JAFID) Vol 2, No 1, 2019-01)
    This paper examines the factors affecting the development of the capital markets in Nigeria, the study also looked at the performance indicators which show a relatively poor performance of the Nigeria Stock Exchange despite ...
  • Effect of Budgeting and Planning Control Process on Multinational Organization in Nigeria 
    JACOB, Jeremiah (JOURNAL OF ACCOUNTING, FINANCE AND DEVELOPMENT (JAFID) Vol 2, No 1, 2019-01)
    The study assessed budgeting planning and control process in multinational organization in Nigeria. The study adopted descriptive survey design; while structured questionnaires were administered to 54 respondents to generate ...
  • Contemporary issues in Forensics Accounting and Forensics Audit 
    AKINTUNDE, Adewale (JOURNAL OF ACCOUNTING, FINANCE AND DEVELOPMENT (JAFID) Vol 2, No 1, 2019-01)
    Forensic and investigative accounting is the application of financial skills and investigative mentality to unresolved issues, conducted within the context of the rules of evidence. As a discipline, it encompasses fraud ...