Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg153.167
Gladday Igweagbara, D. S. Edori
Efficient and effective board and audit committee in a company plays the role of ensuring the company performs very well in order to maximise the wealth of shareholders. This study therefore attempts to unearth the relationship between board composition, audit committee, and financial performance. ROA and EPS were used to proxy financial performance. The study used already existing (secondary) data from 2010 to 2019, hence the choice of the ex post facto design. Eight banks were selected and analysis was made on the data collected using correlation (Pearson). The study found insignificant relationship of 0.070 and 0.069 between board composition and ROA as well as EPS. While the correlation was negative and very weak between board composition and ROA, it was positive though still very weak with EPS. Also, the result unveils an insignificant relationship of 0.288 and 0.641 between audit committee and ROA as well as EPS with very week positive correlation with both. Recommendations made were that composition of the board should comprise of few members in order to increase effectiveness, efficiency and full participation that is sufficient to actualize the aim of wealth creation; board should wake up to their responsibility and strive to increase earnings by pursuing objectives and taking decisions targeted at enhancing the earnings; audit committee should be embraced, strengthened, meet frequently to check compliance and also ensure they improve their monitoring capacity; and audit committee independence level should be increased, believing that this will ensure better objectivity, transparency and monitoring for better financial performance. The study came to a conclusion and agreed to the various scholars that found a mixed relationship and correlation between board composition, audit committee and financial performance.
{"title":"Board Composition, Audit Committee and Financial Performance of Deposit Money Banks in Nigeria","authors":"Gladday Igweagbara, D. S. Edori","doi":"10.56201/jafm.v9.no9.2023.pg153.167","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg153.167","url":null,"abstract":"Efficient and effective board and audit committee in a company plays the role of ensuring the company performs very well in order to maximise the wealth of shareholders. This study therefore attempts to unearth the relationship between board composition, audit committee, and financial performance. ROA and EPS were used to proxy financial performance. The study used already existing (secondary) data from 2010 to 2019, hence the choice of the ex post facto design. Eight banks were selected and analysis was made on the data collected using correlation (Pearson). The study found insignificant relationship of 0.070 and 0.069 between board composition and ROA as well as EPS. While the correlation was negative and very weak between board composition and ROA, it was positive though still very weak with EPS. Also, the result unveils an insignificant relationship of 0.288 and 0.641 between audit committee and ROA as well as EPS with very week positive correlation with both. Recommendations made were that composition of the board should comprise of few members in order to increase effectiveness, efficiency and full participation that is sufficient to actualize the aim of wealth creation; board should wake up to their responsibility and strive to increase earnings by pursuing objectives and taking decisions targeted at enhancing the earnings; audit committee should be embraced, strengthened, meet frequently to check compliance and also ensure they improve their monitoring capacity; and audit committee independence level should be increased, believing that this will ensure better objectivity, transparency and monitoring for better financial performance. The study came to a conclusion and agreed to the various scholars that found a mixed relationship and correlation between board composition, audit committee and financial performance.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135918701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg179.199
Chinyere Joan Manafa, Christian Ogochukwu Nduokafor, David Sunday
The study examined the effect of assets structure on the performance of oil and gas firms in Nigeria. The study adopted Ex-post facto research design. The population of this study consists of the whole 18 listed deposit money banks in Nigeria Exchange Limited as at 31st December, 2021. The study used 9 selected oil and gas firms as sample size. The study used secondary data, secondary data used were collected from annual financial reports of the sampled oil and gas firms for ten years period spanning from 2012-2021. Multiple Linear regression model was developed
{"title":"Effect of Asset Structure on the Performance of Oil and Gas Firms in Nigeria","authors":"Chinyere Joan Manafa, Christian Ogochukwu Nduokafor, David Sunday","doi":"10.56201/jafm.v9.no9.2023.pg179.199","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg179.199","url":null,"abstract":"The study examined the effect of assets structure on the performance of oil and gas firms in Nigeria. The study adopted Ex-post facto research design. The population of this study consists of the whole 18 listed deposit money banks in Nigeria Exchange Limited as at 31st December, 2021. The study used 9 selected oil and gas firms as sample size. The study used secondary data, secondary data used were collected from annual financial reports of the sampled oil and gas firms for ten years period spanning from 2012-2021. Multiple Linear regression model was developed","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135854717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg73.80
Kalu Ogbonnaya Amah, Basil C. Amauwa
This study investigated the influence of Human Capital cost on financial reporting quality of Money Deposit Banks in Nigeria. The specific objective of the study was to investigate the extent to which Human capital cost affect Financial reporting quality of money deposit Banks in Nigeria. A total of Ten (10) Banks were selected for the study, time series data used were obtained from annual report of the deposit money banks from 2006-2019. Accrual model was used to compute the proxy for financial reporting quality, while Human Capital cost is proxy by the Salaries and Benefit of Employee in the year which is taken from annual report of the selected money deposit Banks. The ordinary least square techniques were used to analyse the data. The result indicated a positive impact on financial reporting quality. The study therefore concludes that Human capital costs are significant to influence financial reporting quality in the posture. The study recommended putting more resources in the areas of Human capital cost will increase the quality of financial reporting in the Banking Industry in Nigeria.
{"title":"Human Capital Cost and Financial Reporting Quality of Money Deposit Banks in Nigeria","authors":"Kalu Ogbonnaya Amah, Basil C. Amauwa","doi":"10.56201/jafm.v9.no9.2023.pg73.80","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg73.80","url":null,"abstract":"This study investigated the influence of Human Capital cost on financial reporting quality of Money Deposit Banks in Nigeria. The specific objective of the study was to investigate the extent to which Human capital cost affect Financial reporting quality of money deposit Banks in Nigeria. A total of Ten (10) Banks were selected for the study, time series data used were obtained from annual report of the deposit money banks from 2006-2019. Accrual model was used to compute the proxy for financial reporting quality, while Human Capital cost is proxy by the Salaries and Benefit of Employee in the year which is taken from annual report of the selected money deposit Banks. The ordinary least square techniques were used to analyse the data. The result indicated a positive impact on financial reporting quality. The study therefore concludes that Human capital costs are significant to influence financial reporting quality in the posture. The study recommended putting more resources in the areas of Human capital cost will increase the quality of financial reporting in the Banking Industry in Nigeria.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg27.41
Dorathy Christopher Akpan, Abasiofon Inimfon Ubokudom, Nkereuwem James Udiong, Rita Etop Akpanowo
This study examined the effect of cloud accounting on financial reporting quality of selected deposit money banks in Nigeria. Platform as a service (Paas), network as a service (Naas) and software as a service (Saas) were the cloud accounting proxies employed to ascertain their effects on financial reporting quality. The research design adopted in this study was the survey research
{"title":"Cloud Accounting and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria","authors":"Dorathy Christopher Akpan, Abasiofon Inimfon Ubokudom, Nkereuwem James Udiong, Rita Etop Akpanowo","doi":"10.56201/jafm.v9.no9.2023.pg27.41","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg27.41","url":null,"abstract":"This study examined the effect of cloud accounting on financial reporting quality of selected deposit money banks in Nigeria. Platform as a service (Paas), network as a service (Naas) and software as a service (Saas) were the cloud accounting proxies employed to ascertain their effects on financial reporting quality. The research design adopted in this study was the survey research","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg1.11
Monday Osirim, C. George Wadike, A. Roberts Idatoru
The main objective of the study is to investigate the effect of cashless economic system on the
本研究的主要目的是探讨无现金经济系统对社会的影响
{"title":"Appraising the Impact of Cashless Economic System on the Financial Performance of Financial Institutions in Nigeria","authors":"Monday Osirim, C. George Wadike, A. Roberts Idatoru","doi":"10.56201/jafm.v9.no9.2023.pg1.11","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg1.11","url":null,"abstract":"The main objective of the study is to investigate the effect of cashless economic system on the","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg200.211
Kingdom Uchenna NWANYANWU, Ngbomowa Mose JONAH
This study evaluated the effect of financial leverage on the corporate performance of industrial goods firms listed on the Nigerian Stock Exchange. The study reviewed the extant literature on capital structure and corporate performance to ascertain research gaps from past studies. In line with the purpose of the study, two (2) specific objectives, research questions, and hypotheses were formulated to guide the study. The population of the study was all the industrial goods firms in Nigeria. Hence, two (2) industrial goods firms operating in Nigeria were selected such as Nestle
{"title":"Financial Leverage and Corporate Performance of Listed Industrial Good Firms in Nigeria","authors":"Kingdom Uchenna NWANYANWU, Ngbomowa Mose JONAH","doi":"10.56201/jafm.v9.no9.2023.pg200.211","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg200.211","url":null,"abstract":"This study evaluated the effect of financial leverage on the corporate performance of industrial goods firms listed on the Nigerian Stock Exchange. The study reviewed the extant literature on capital structure and corporate performance to ascertain research gaps from past studies. In line with the purpose of the study, two (2) specific objectives, research questions, and hypotheses were formulated to guide the study. The population of the study was all the industrial goods firms in Nigeria. Hence, two (2) industrial goods firms operating in Nigeria were selected such as Nestle","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.56201/jafm.v9.no9.2023.pg124.143
Sadeeq Garba Abubakar, Yusuf Ova Mutalib
Accounting fundamentals has been described as one of the key factors considered by investors when taking investment decisions. Previous studies focused on the role of accounting information on share price and completely underestimated the influencing role of real Gross Domestic Product (RGDP) on the relationship. Scholars have suggested that RGDP is important in understanding and explaining the change in share prices. Therefore, this study extended on the Ohlson model to incorporate RGDP so as to examine the moderating role of RGDP on the relationship accounting fundamentals and share price of listed manufacturing firms in Nigeria Exchange Group. The study covers 65 firms listed on the NGX for the period 2012 to 2021. The data for the study was sourced from NGX fact book and the Central bank Bulletin. The methods used for testing the information content of various accounting information were Ordinary Least Squared (OLS), Random Effects Model (REM), Fixed Effects Model (FEM). The findings from the analysis indicate that RGDP has significant moderating role on the relationship between accounting fundamentals and share prices. The study also reveals that Earning per share and Net book value per share and Price Earnings ratio are positively and significantly related to share price of listed manufacturing companies in NGX. Also reveals that PE is positively and insignificantly related to share price of listed manufacturing companies in NGX. On the basis of these findings, it was concluded that RGDP is a determinant for unlocking investment opportunities through accounting fundamentals in NGX. By implication, the reliability of accounting Fundamentals of listed manufacturing companies for investment decision could be enhanced in the NGX when the changing prices of shares are identified, captured, presented and equally published in the financial information of such firms by the preparers of accounti
{"title":"Unlocking Investment Opportunities: Role Of Economic Growth on the Relationship Between Accounting Fundaments and Share Price of Firms in North Eastern Nigeria","authors":"Sadeeq Garba Abubakar, Yusuf Ova Mutalib","doi":"10.56201/jafm.v9.no9.2023.pg124.143","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg124.143","url":null,"abstract":"Accounting fundamentals has been described as one of the key factors considered by investors when taking investment decisions. Previous studies focused on the role of accounting information on share price and completely underestimated the influencing role of real Gross Domestic Product (RGDP) on the relationship. Scholars have suggested that RGDP is important in understanding and explaining the change in share prices. Therefore, this study extended on the Ohlson model to incorporate RGDP so as to examine the moderating role of RGDP on the relationship accounting fundamentals and share price of listed manufacturing firms in Nigeria Exchange Group. The study covers 65 firms listed on the NGX for the period 2012 to 2021. The data for the study was sourced from NGX fact book and the Central bank Bulletin. The methods used for testing the information content of various accounting information were Ordinary Least Squared (OLS), Random Effects Model (REM), Fixed Effects Model (FEM). The findings from the analysis indicate that RGDP has significant moderating role on the relationship between accounting fundamentals and share prices. The study also reveals that Earning per share and Net book value per share and Price Earnings ratio are positively and significantly related to share price of listed manufacturing companies in NGX. Also reveals that PE is positively and insignificantly related to share price of listed manufacturing companies in NGX. On the basis of these findings, it was concluded that RGDP is a determinant for unlocking investment opportunities through accounting fundamentals in NGX. By implication, the reliability of accounting Fundamentals of listed manufacturing companies for investment decision could be enhanced in the NGX when the changing prices of shares are identified, captured, presented and equally published in the financial information of such firms by the preparers of accounti","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study investigated the factors that could influence dividend decision and value of the firm. Anchored on signaling theory, the study adopted both cross-sectional and longitudinal research designs. The population of the study consisted of all listed manufacturing firms in Nigeria. The final sample size after filtering was 41 manufacturing firms giving a total of 451 year end observations. The study adopted three separate econometric models for capturing and testing for the relationship between dividend decisions and firm value. Findings of the study revealed that profitability has a significant positive effect on dividend payout while availability of investment opportunities was found to be positive but not significant. Leverage was also found to have a negative but not significant effect on dividend payout. Further, dividend payout, profitability, leverage, and investment opportunities were found to have significant positive effect on firm value. The study concludes that dividend decisions influence value of listed manufacturing firms in Nigeria and recommends amongst others that corporate managers should implement dividend policy that will enhance shareholders wealth maximization and take care of the investment opportunities of the firm.
{"title":"Dividend Decisions and Market Value of Firms in Nigeria","authors":"OTUYA Sunday, OFEIMUN Godwin, Kevwe Rita OGWU, EDIKE Sunday","doi":"10.56201/jafm.v9.no9.2023.pg168.178","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg168.178","url":null,"abstract":"The study investigated the factors that could influence dividend decision and value of the firm. Anchored on signaling theory, the study adopted both cross-sectional and longitudinal research designs. The population of the study consisted of all listed manufacturing firms in Nigeria. The final sample size after filtering was 41 manufacturing firms giving a total of 451 year end observations. The study adopted three separate econometric models for capturing and testing for the relationship between dividend decisions and firm value. Findings of the study revealed that profitability has a significant positive effect on dividend payout while availability of investment opportunities was found to be positive but not significant. Leverage was also found to have a negative but not significant effect on dividend payout. Further, dividend payout, profitability, leverage, and investment opportunities were found to have significant positive effect on firm value. The study concludes that dividend decisions influence value of listed manufacturing firms in Nigeria and recommends amongst others that corporate managers should implement dividend policy that will enhance shareholders wealth maximization and take care of the investment opportunities of the firm.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135968412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.56201/jafm.v9.no9.2023.pg103.113
Joel Ihenyen Dr. Confidence, Igoniderigha Roseline
This examined the effects of receivables management on profitability of listed firms in consumer goods sector in Nigeria Exchange Group. Ex-post-facto design was adopted. “Two hypotheses were formulated and tested at 0.05 level of significance. The study employed secondary data obtained from published financial records of sampled firms between 2015 and 2022.” A sample of 10 consumer goods companies listed in NGX (Nigerian Exchange Group) were used. The data gathered was analyzed using ordinary least square regression technique via E-views version 9. Findings revealed that “account receivable ratio and sales growth ratio had a strong, positive and significant relationship with net profit margin of listed consumer goods companies in Nigeria. It was recommended that the Management of consumer goods companies” should adopt policies that would favour appropriate effective receivables management.
本研究考察了应收账款管理对尼日利亚交易所集团消费品部门上市公司盈利能力的影响。采用事后设计。提出了两个假设，并在0.05的显著性水平上进行了检验。该研究采用了从2015年至2022年抽样公司公布的财务记录中获得的二手数据。”我们选取了在NGX(尼日利亚交易所集团)上市的10家消费品公司作为样本。收集的数据通过E-views version 9使用普通最小二乘回归技术进行分析。研究结果显示，“应收账款比率和销售增长率与尼日利亚上市消费品公司的净利润率之间存在强烈的、正的、显著的关系。”建议消费品公司的管理部门“应采取有利于适当有效的应收款管理的政策”。
{"title":"Receivables Management and Profitability of Firms Listed in The Consumer Sector of Nigeria Exchange Group","authors":"Joel Ihenyen Dr. Confidence, Igoniderigha Roseline","doi":"10.56201/jafm.v9.no9.2023.pg103.113","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg103.113","url":null,"abstract":"This examined the effects of receivables management on profitability of listed firms in consumer goods sector in Nigeria Exchange Group. Ex-post-facto design was adopted. “Two hypotheses were formulated and tested at 0.05 level of significance. The study employed secondary data obtained from published financial records of sampled firms between 2015 and 2022.” A sample of 10 consumer goods companies listed in NGX (Nigerian Exchange Group) were used. The data gathered was analyzed using ordinary least square regression technique via E-views version 9. Findings revealed that “account receivable ratio and sales growth ratio had a strong, positive and significant relationship with net profit margin of listed consumer goods companies in Nigeria. It was recommended that the Management of consumer goods companies” should adopt policies that would favour appropriate effective receivables management.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135968409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.56201/jafm.v9.no9.2023.pg114.123
Muhammad Usman, Aliyu Abba
The study aims to assess revenue generation and utilization in the Nigerian public sector with a case study of Katsina state. The population and sample size of the study comprised of Katsina state ministry of finance and office of the accountant general Katsina state of which period of seven years (7) was used from 2012 to 2018.
{"title":"Revenue Generation and Utilization in the Nigerian Public Sector (A Case Study of Katsina State)","authors":"Muhammad Usman, Aliyu Abba","doi":"10.56201/jafm.v9.no9.2023.pg114.123","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg114.123","url":null,"abstract":"The study aims to assess revenue generation and utilization in the Nigerian public sector with a case study of Katsina state. The population and sample size of the study comprised of Katsina state ministry of finance and office of the accountant general Katsina state of which period of seven years (7) was used from 2012 to 2018.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135968406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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