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Full-Text Articles in Business Law, Public Responsibility, and Ethics
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Bullion
The study examined the impact of corporate income tax on the performance of the manufacturing sector in Nigeria from 2013 – 2017. The ex-post facto research design was adopted for this study. The population of this study covered all the 23 registered manufacturing firms dealing with consumable foods in Nigeria. The sample of five manufacturing firms, dealing with consumable foods in Nigeria which represent 35% of the quoted manufacturing firms on the Nigerian Stock Exchange (NSE) market was selected for the study. This study made use of the fixed and random effect regression technique. The result showed that company income …
Electronic Banking In Nigeria: Problems And Prospects From The Consumer's Perspective, Agbada A.O
Electronic Banking In Nigeria: Problems And Prospects From The Consumer's Perspective, Agbada A.O
Bullion
This paper explores the adoption of electronic banking [e-banking] in Nigeria. It examines the problems and prospects of e-banking in Nigeria from the consumer's perspective. The research findings show that a number of problems ranging from human, operational and technical constraints hinder the maximum utilization of services provided through e-banking channels in Nigeria. However, the results from the study have also revealed that despite these problems, the rate of adoption of e-banking services in Nigeria is phenomenal as banks have recorded outstanding successes in some areas. Nigeria is a consuming nation and based on the experience from other sectors of …
The Legal Framework For Currency Management In Nigeria., Anthony Olatujoye
The Legal Framework For Currency Management In Nigeria., Anthony Olatujoye
Bullion
This paper reviews the adequacy of the existing legal framework for Currency Management in Nigeria. The paper is structured into three parts. Part I is an introduction to the paper. The legal provisions governing currency management in Nigeria and some of the legal challenges for the CBN are highlighted and examined in part II. Part III concludes the paper: that a major legal challenge facing the CBN is the absence of specific provisions of the law criminalizing such acts as tampering, deliberate mutilation, spraying and marching of currency.
Banking Supervision And Inspection, Agene C. E.
Banking Supervision And Inspection, Agene C. E.
Bullion
The paper examines banking supervision and regulation. It is organized into two parts: part one, introduction, discusses the overview of banking supervision and regulation and part two looks at the internal audit function, internal control measures and procedures for internal control. The concluding part examines the opportunities of financial conglomerates created in the Nigerian scene as well as the problem of proper risk management for the supervisory authorities.