August-2018

EFFECT OF RISK CAPITAL ON OPERATIONAL EFFICIENCY OF PHARMACAUTICAL COMPANIES IN NIGERIA

Ejike, Sylvester Ikechukwu Ph.D., CNA. 1 and Nancy C. Agha Ph.D.

1Dept. of Accountancy, Enugu State University of Science & Technology (ESUT) Enugu, Nigeria. Email: ejike30@gmail.com
2Ebonyi State University, Abakaliki, Nigeria. Email: nancyagha@gmail.com
Abstract: Risk capital involves the most liquid resources of the firm which includes cash and cash equivalents, inventories, trade debtors and other receivables. Most firms do not ensure optimal level of operating liquidity and this has been a major obstacle to their overall profitability. The study examined the impact of operating liquidity on the profitability of Pharmaceutical firms listed on the Nigerian Stock Exchange. Expo facto research design was used in a sample of 5 Pharmaceutical firms.

IMPACT OF MANAGEMENT ACCOUNTING PRACTICES AND THE PERFORMANCES OF THE FAST-FOOD INDUSTRY IN RIVERS STATE

Oguntodu Fredrick and Taiwo Sani

1Finance & Banking Department University of Port Harcourt, Port Harcourt, OguntoduFredrick59@gmail.com
Department of Accounting, Faculty of Management Sciences, Kogi State University, Anyigba taiwo.sani2008@yahoo.com
Abstract: The aim of this study is to examine the impact of management accounting practices and the performances of the fast-food industry in Rivers State, with the specific objectives of determining how budgeting relates with effectiveness of the fast food industry in Rivers state and investigating if pricing tools relates to the efficiency of the fast food industry in Rivers state

TAX INCENTIVES AS A CATALYST OF TAX COMPLIANCE FOR TAX REVENUE AND ECONOMIC DEVELOPMENT: EMPIRICAL EVIDENCE FROM NIGERIAN

Olaoye, Samuel A and Aguguom Theophilus A.

Department of Accounting, Babcock University, Ilishan-Remo, Ogun state Nigeria
Abstract: This paper examined tax incentive as a catalyst of tax compliance for tax revenue and economic development. It examined the various tax incentives available to tax payers, the level of compliance and its effects on tax revenue and the economic development of Nigeria. An ex-post facto research design was adopted for the study.