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Selected Works

2004

NIGERIA

Articles 1 - 4 of 4

Full-Text Articles in Business

Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr Jan 2004

Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr

Lawyer Obara

Accounting information on lending decisions has become an issue of major economic significa nce in recent years. This has led to rcsurgence of interest in analyzing the phenomenon and diverse forms that accounting information assume in the influencing lending proposal and credit management in banks. In this study, an empirical analysis of the role of accounting information on commercial banks lending was undertaken. It was revealed that accounting information is indispe nsable in commercial banks lend ing decision and the there is need for the Nigerian Accounting Standard Board (NASD) to distinguish between the different categories of business uni ts …


Sales Strategies Of Accounting Firms In Nigeria, Chukwumah Lawyer Obara Dr Jan 2004

Sales Strategies Of Accounting Firms In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

Sales strategic considerations arc the most critical factors in plannin g and deci sion making. Based on the restriction imposed by the Inst itute of Charte red Accountant of Nigeria on accounting firms, not to commerciall y adve rtise th eir servi ces to the public, the paper sought to find out the sales stra tegies which accounting firms emplo y as a system of attra cting clients . The study reveals that Nigerian accounting firms are uniform in their usc of sales strategi es. but arc different in the treatment of importance attached to the various strategic options. The …


Tax Administration And The Impact Of Revenue Consultants In Nigeria, Chukwumah Lawyer Obara Dr Dec 2003

Tax Administration And The Impact Of Revenue Consultants In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

Several tax acts and decrees have been enacted in Nigeria over time to guide effective tax administration. yet the anticipated revenueofboth theslates and Federal government fromtaxes havenever reach theexpected target. This study was aimed at investigat ingthe lise of tax consultants and their impact on revenue profile of the government in Rivers State and Nigeria in general. The study was predicated on primary data. Responses from administered questionnaires on 25 respondents drawn from the State and Federal tax authorities and accountingofficers from oil industry provideddata for the analysis. The idea was to establishthe extent ofimprovcment ontax reve nue due10 the …


Cost Minimization Strategies - An Empirical Investigation Of Their Impacts O.N Manufacturing Firms In Nigeria, Chukwumah Lawyer Obara Dr Dec 2003

Cost Minimization Strategies - An Empirical Investigation Of Their Impacts O.N Manufacturing Firms In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

TIlis study examines cos t min imizat ion strategies adop ted by manu facturin g firms in Nigeria . The study is fundamentally pred icated on primary data obtained from questionnaire administered on principal officers of Lever Broth ers (one of the leading manufacturin g firms in Nigeria) who occupy strategic position at various cos t centers of the company. Eight areas of cost that cut across the three ' major cost clements, namely; labour, materials and overheads were identified in the company. Data obtained from pr incip al officers occupying strategi c position s 31 these centres were used …