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Articles 1 - 10 of 10
Full-Text Articles in Business
An Evaluation Of Financial Health Of Nigerian Textile Industry On Altman’Sscale, Yusuf Alkali Muhammad
An Evaluation Of Financial Health Of Nigerian Textile Industry On Altman’Sscale, Yusuf Alkali Muhammad
Yusuf Alkali Muhammad
For economic growth to prosper in any give economy, textile industry as one of the manufacturing sector that contributes to the development of any economy needs to be developed and enhanced. The contributions of the sectorto both developed and developing economy has proved to be effective. Development of textile industries in developed or even some emerging markets (for example South Africa, Mexico, India, Malaysia etc) has been in the increase. Nigeria being an emerging market needs this sector to develop its economy. Nigerian began its textile industries since before its independence of 1960 with over 140 textiles company before the …
Public Accounts Committees In Asia, Riccardo Pelizzo
Public Accounts Committees In Asia, Riccardo Pelizzo
riccardo pelizzo
No abstract provided.
Accountability In The Church, Professor Ben C Osisioma
Accountability In The Church, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …
By Habits Or Choice? Discretionary Spending In The Oecd, Riccardo Fiorito
By Habits Or Choice? Discretionary Spending In The Oecd, Riccardo Fiorito
riccardo fiorito
Only 1/3 of Government spending in the Oecd countries results from choice rather than from inertia. This result stems from Coricelli-Fiorito (21013) where a measure of discretion is provided. A major implication is that most multiplier analysis of public spending is unreliable since it typically refers to variables often reflecting past habits or business cycle implications instead of occasional and intentional policy controls.
Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma
Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …
Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza
Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza
John Pineda Galarza
En abril de 2013 se concretó la primera emisión de papeles comerciales en el ámbito del Mercado Alternativo de Valores (MAV) la cual fue un éxito pues se logró una demanda de 3 a 1, sin embargo los inversionistas institucionales brillaron por su ausencia. En el presente artículo, se analizan los principales desincentivos que tienen inversionistas institucionales como las AFP para invertir en instrumentos emitidos por medianas empresas, planteando en ese sentido algunos temas pendientes en relación con el MAV.
Cost, Penalty And Risk Avoidance In Self-Assessment System: Some Suggestions For Self-Employed Taxpayers, Abdulsalam Mas'ud Mr
Cost, Penalty And Risk Avoidance In Self-Assessment System: Some Suggestions For Self-Employed Taxpayers, Abdulsalam Mas'ud Mr
Abdulsalam Mas'ud Mr
No abstract provided.
Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma
Budgeting, Auditing And Governance: Implementing The Accountability Framework, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Good public governance involves the management of public resources in a manner that guarantees sustainable development in an atmosphere of due process and rule of law, free from wastage and corruption. The goal is to guarantee a people’s right to health, adequate housing, sufficient food and fibre provision, quality education, fair justice and personal security. Good governance is rooted in quality institutions, informed and adequately motivated citizenry, and structures and processes that endure. The budget and audit tools are critical to the process, and within the requirements of accountability framework can bring the so-called dividends of democracy to citizens. In …
After Ten Years, Sarbanes-Oxley Might Be Statutory Overkill
After Ten Years, Sarbanes-Oxley Might Be Statutory Overkill
Harvey Gilmore
The start of the twenty first century brought with it some spectacular corporate accounting scandals: Enron, World-Com, Adelphia, and Tyco, to name a few. The subsequent congressional hearings investigating the accounting and ethical failures of these companies resulted in a parade of one corporate executive after another claiming they had no knowledge of the massive fraud in their firms. In response to this rapid-fire succession of corporate scandals, Congress enacted the Sarbanes-Oxley Act of 2002 (“SOX”). It is a statute first introduced by Senator Paul Sarbanes and Congressman Michael Oxley, and signed into law by President George W. Bush in …
Analyst Pessimism And Forecast Timing, Orie E. Barron, Donal Byard, Lihong Liang
Analyst Pessimism And Forecast Timing, Orie E. Barron, Donal Byard, Lihong Liang
Lihong Liang
In this study, we show that on average relatively pessimistic analysts tend to reveal their earnings forecasts later than other analysts. Further, we find this forecast timing effect explains a substantial proportion of the well-known decrease in consensus analyst forecast optimism over the forecast period prior to earnings announcements, which helps explain why analysts’ longer term earnings forecasts are more optimistically biased than their shorter term forecasts. We extend McNichols and O’Brien’s (1997) and Hayes’ (1998) theory concerning analyst self-selection to argue that analysts with a relatively pessimistic view - compared to other analysts - are more reluctant to issue …