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All published articles 480

Use of Patron Demand Deposit Accounts in Cooperative Financing in Anambra State, Nigeria

Francis Nwankwo & Tessy U. Anigbogu · Asian Journal of Economics, Business and Accounting · 2017

Patron Demand Deposit Account (PDDA) is a particularly unique system of raising cheap funds in cooperatives. However, because primary cooperatives lack the skills to manage PDDA and due to absence of necessary regulatory framework to control its operation, there have been calls f...

Open access Research Article 10.9734/AJEBA/2017/28703

Financial Management Practices and Performance of Women Entrepreneurs in Nigeria

O. Ademola Abimbola & A. Adegoke Kolawole · Asian Journal of Economics, Business and Accounting · 2017

The nexus between financial management practices and women entrepreneurship development is crucial to entrepreneurial success. This study examined the relationship between financial management practices and performance of women entrepreneurs in Nigeria. Stratified and simple rand...

Open access Research Article 10.9734/AJEBA/2017/35236

Effect of Working Capital Management Practices on the Performance of Small and Medium Enterprises in Oyo State, Nigeria

O. Ademola Abimbola & O. Adegoke Kolawole · Asian Journal of Economics, Business and Accounting · 2017

This study examined the effect of Working Capital Management (WCM) practices on the performance of Small and Medium Scale Enterprises (SMEs) in Oyo State, Nigeria. The relationship between cash management practices and the performance of SMEs was examined and the impacts of inven...

Open access Research Article 10.9734/AJEBA/2017/35237

Information Resource Management and Use by Marketers of Business Organisation

Abdulsalami T. Lucky & Omosigho A. Nsikanabasi · Asian Journal of Economics, Business and Accounting · 2017

Information is needed in all spheres of life, either to facilitate decision-making or for progress in daily work. People need information about new development. A manager needs information about his business. A businessman as a wholesaler or retailer needs information to set up n...

Open access Research Article 10.9734/AJEBA/2017/34743

Determinants of Investment in Non-current Assets in Small and Medium Manufacturing Enterprises in Nigeria

Olowolaju Philip Segun · Asian Journal of Economics, Business and Accounting · 2017

The study examines the determinants of non-current assets acquisition in Small and Medium Scale Enterprises (SMEs) in Ondo state, Nigeria. Ondo state was selected for the study because it is one of the developing states in Nigeria. It is the highest cocoa producing state in Niger...

Open access Research Article 10.9734/AJEBA/2017/33872

An Empirical Analysis of the Impact of Exchange Rate Devaluation on Trade Balance of Nigeria: Vector Error Correction Model Approach

Eze Onyebuchi Michael & Atuma Emeka · Asian Journal of Economics, Business and Accounting · 2017

The study empirically investigated the impact of exchange rate devaluation on trade balance of Nigeria for the period 1980-2015. Specifically, it tested the Marshall-Lerner (ML) conditions for Nigeria’s case to see whether it is satisfied. ML condition states that nominal exchang...

Open access Research Article 10.9734/AJEBA/2017/33355

A Subjective Consideration of Agricultural Future Productivity: The Study by a Proposed Model

Tushar Ranjan Sahoo, Saroj Kumar Sahoo & Biswajit Satpathy · Asian Journal of Economics, Business and Accounting · 2017

Agriculture is the backbone of Indian economy. Agriculture is not only important in economic point of view but also has subconscious influence on social, political and cultural life. So many researchers have accomplished their study related to the price determinants of agricultur...

Open access Research Article 10.9734/AJEBA/2017/34261

Long-run and Short-run Effects of Foreign Trade and Foreign Direct Investment on Agricultural Productivity in Nigeria

F. H. Fwah, O. Abu & G. C. Aye · Asian Journal of Economics, Business and Accounting · 2017

This study was carried out to assess the impact of Foreign Trade and Foreign Direct Investment on Agricultural Productivity in Nigeria using annual time series data from 1980-2014. Inferential statistics were used for the analysis. Using Augmented Dickey Fuller test, the results...

Open access Research Article 10.9734/AJEBA/2017/33065

Effect of the Burnout Syndrome on Intraprenuership: A Practice in Province Ankara

Aykut Ekiyor & Gökçen Şenel · Asian Journal of Economics, Business and Accounting · 2017

In this study identifying the relation between burnout and intraprenuership was aimed. Additionally, the aim was to reveal the difference between the demographic features and burnout and intraprenuership. In accordance with this purpose the problem question was identified as “Has...

Open access Research Article 10.9734/AJEBA/2017/33946

An Empirical Examination of Challenges Faced by Internal Auditors in Public Sector Audit in South-Eastern Nigeria

Egbunike Patrick Amaechi & Egbunike Francis Chinedu · Asian Journal of Economics, Business and Accounting · 2017

Internal auditors play crucial role in ensuring, accountability, probity and governance of public sector entities. However, the effective performance of such duties would depend on the challenges faced by internal auditors in public sector institutions. The objective of this stud...

Open access Research Article 10.9734/AJEBA/2017/33944

Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Accountability in Selected Local Governments of Oyo State, Nigeria

O. Ademola Abimbola, A. Adegoke Kolawole & A. Oyeleye Olufunke · Asian Journal of Economics, Business and Accounting · 2017

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 Article 10.9734/AJEBA/2017/33866

Market Value Maximization, After-Tax Profit and the Cost of Capital of Entrepreneurial Firms

Daibi W. Dagogo & John C. Imegi · Asian Journal of Economics, Business and Accounting · 2017

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 Article 10.9734/AJEBA/2017/32397

Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis

Miftahu Idris & Tunku Salhabinti Tunku Ahmad · Asian Journal of Economics, Business and Accounting · 2017

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 Article 10.9734/AJEBA/2017/33362