The study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on the financial accountability of selected local governments of Oyo State, Nigeria. The impact of IPSAS adoption on corruption reduction, transparency and accountability in the selected Loc...
Open access
Research Article10.9734/AJEBA/2017/33866
This paper examines the implications of various costs of capital on the market value and profit of entrepreneurial firms. Specifically, four costs were identified as follows: cost of debt (kd), cost of equity (ke), cost of retained earnings (kr), and weighted average cost of capi...
Open access
Research Article10.9734/AJEBA/2017/32397
This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably...
Open access
Research Article10.9734/AJEBA/2017/33362
To lessen burdens caused by enforcement of tax laws and to ensure equal distribution of tax burdens, good tax systems grant individual personal income taxpayers (PIT) reduction(s) in their taxable income through personal income tax reliefs schemes (PTRS). The Ghanaian tax system...
Open access
Research Article10.9734/AJEBA/2017/32107
Corporate branding has become an important tool employed by many industries in recent decades. It is described as the subliminal process by which industries use marketing strategies to attract customers to easily remember their products and services over competitors. A company’s...
Open access
Research Article10.9734/AJEBA/2017/32648
Aim: This paper tries to identify the relationship between exports and inflation in Kenya: An aggregated econometric analysis. Study Design: The analysis is based on the demand pull theory of inflation and on applied correlation research design using monthly time series data from...
Open access
Research Article10.9734/AJEBA/2017/33192
Diarrhoea has been recognized as one of the causes of child mortality globally. As in other developing countries, diarrhoea incidence among children is worrisome as 13 percent of children in Ghana do suffer from such according to 2011 Multiple Indicator Cluster Survey report. Des...
Open access
Research Article10.9734/AJEBA/2017/33225
Nigeria is significantly blessed with abundant of human and natural resources that can meaningfully position the country in the international product market and consequently achieve considerable economic growth through trade. Similarly, degree of openness of an economy has the po...
Open access
Research Article10.9734/AJEBA/2017/33361
Skilled human resource is considered to be one of the key drivers of company performance and sustainability. But retaining skilled employees is presumably a tough and multifaceted task for the organizations. This paper has applied multiple case study method based thematic coding...
Open access
Research Article10.9734/AJEBA/2017/33095
This study carried out an investigation on the impact of interest rate on portfolio management in Nigeria. Specifically the study analyzed the impact of interest rate on both long term and short term portfolio investments in Nigeria using secondary data sourced from Central bank...
Open access
Research Article10.9734/AJEBA/2017/32882
This study focused on strategy implementation and its effect on superior performance and competitive advantage of SMEs in Kogi State. Based on the nature of the study, survey research method was used. The study focused on selected SMEs with random population of 1886. The study ad...
Open access
Research Article10.9734/AJEBA/2017/33185
Reduction of poverty is still a vital concern and main challenge for Ethiopia, the second most populous country after Nigeria, in the SSA. With the government’s consistent implementation of its Poverty-Reduction-Strategy (PRS) Ethiopian households experienced a decade of remarkab...
Open access
Research Article10.9734/AJEBA/2017/32642
This study seeks to examine how important career planning is to students, to determine sources of information use in making future career decisions, determine career planning activities being employed by students and to determine the factors students consider the most in choosing...
Open access
Research Article10.9734/AJEBA/2017/30113
Pulses are vital staple foods in Kenya and are ranked second after cereals. This study focuses on forecasting production of pulses in Kenya using Autoregressive Integrated Moving Average (ARIMA) model. Time series data on production collected from Food and Agriculture Organizatio...
Open access
Research Article10.9734/AJEBA/2017/32414
The study examined the envirоnmental aссоunting praсtiсes amоng listed manufaсturing соmpanies in Ghana. The study utilised the survey and descriptive research approaches. The annual reports of all manufacturing companies listed on the Ghana Stock Exchange from 2009 to 2015 were...
Open access
Research Article10.9734/AJEBA/2017/32817