- The Complete Research Material is averagely 65 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
- Full Access Fee: ₦6,000
Get the complete project »
Abstract
This study examines the influence of Firm Attributes on Financial Information Quality of listed Deposit Money Bank in Nigeria. Firm Attributes were proxied with Economic Profit, Firm Size, Dividend, Leverage and Firm Growth, while Financial Information Quality was proxied with Discretionary Loan Loss Provision Model (Chang et al. 2008). The study employed the use of criteria to arrive at the sample size consisting of thirteen (13) listed Deposit Money Banks (DMB’s) in Nigeria out of twenty (20) listed DMB’s as contained in Nigeria Deposit Insurance Corporation’s Annual Report at 31stDecember 2012. Secondary data was extracted from the Audited annual reports of the sampled firms from 2006–2012. Both normality test and multicolinearity test were conducted to diagnose the result. The findings revealed that, all the firm attributes used in the study has positive and significant influence on the Financial Information Quality of listed Deposit Money Banks in Nigeria. Therefore it is recommended that the Listed Deposit Money Banks should strive to increase their Economic Profit, Total Asset, and have a consistent increase in dividend payment, while using considerable level of debt to finance the firm activities.
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
Financial information quality is a key concern for all investors and potential investors
in any organization. As posited by Biddle et al. (2009), financial information quality is termed as the precision with which financial reporting conveys information about the firm‟s operations, in particular its expected cash flows that inform equity investors. Their definition is consistent with the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Concepts No. 1 (1978), which states that one objective of financial reporting is to inform present and potential investors in making rational investment decisions and in assessing the expected firm cash flows. Literature on stewardship accounting posits that an accounting number is deemed value relevant if it has a significant association with equity market value (Barth, Beaver, & Landsman, 2001), and could be used to estimate future returns (Beaver, 1968). Thus, if reported earnings are considered by investors to be value relevant and useful in estimating future returns, market value of shares and earnings should normally be related.
Corporate scandals in organization in the last decade and the collapse of big firms in recent years most especially Enron, Tyco, HealthSouth, Parmalat, WorldCom and Xerox around the world have raised concerns about financial information quality which led to the passage of Sarbanes–Oxley Act which had a focus on the financial aspects of corporate governance. The Nigeria Banking Sector was not also free of these said corporate scandals which led to the various reforms by Central Bank of Nigeria (CBN) that forced some of those affected banks out of Business.
You either get what you want or your money back. T&C Apply
You can find more project topics easily, just search
-
SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
-
1. AUDITING AS A TOOL FOR ENSURING ACCOUNTABILITY (A CASE STUDY OF EFFIMA PETROLEUM NIGERIAN LIMITED, EKET AND E. OKON VENTURE, IKOT EKPENE)
» ABSTRACT This study sought to assess Auditing as a Tool for Ensuring Accountability in Effima Petroleum Nigeria Limited, Eket and E. Okon Ventures, Ik...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
2. TECHNIQUES OF MOTIVATING EMPLOYEES TOWARDS PEAK PERFORMANCE IN FINANCE INSTITUTIOS IN THE 21ST CENTURY ECONOMY
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Motivation, as a process, started with a need in human being which creates a vacuum in a person. ...Continue Reading »Item Type & Format: Project Material - Ms Word | 63 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
3. PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT ORGANIZATION
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Government organization have played a greater part in the economic growth of any economy, especia...Continue Reading »Item Type & Format: Project Material - Ms Word | 63 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
4. THE IMPACT OF SOCIO-CULTURAL FACTORS ON REPRODUCTIVE HEALTH A CASE STUDY OF ZARIA AND ITS ENVIRONS
» ABSTRACT The impact of socio cultural in the past shows little or no consideration of social taboo despite the work that was done; this is an attempt ...Continue Reading »Item Type & Format: Project Material - Ms Word | 43 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
5. A COMPARATIVE STUDY OF EXPENDITURE CONTROL METHODS IN GOVERNMENT AND PRIVATELY OWNED HOSPITALS. (A STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL, ...
» CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Expenditure control or cost control is part of management control process, in every organisat...Continue Reading »Item Type & Format: Project Material - Ms Word | 99 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
6. INVENTORY CONTROL AS AN EFFECTIVE TOOL FOR COST CONTROL IN AN ORGANISATION (A CASE STUDY OF CADBURY NIGERIA PLC).
» ABSTRACT Installation of underground pipes to network the water supply from the borehole to specific point that is soil lab and department main buildi...Continue Reading »Item Type & Format: Project Material - Ms Word | 40 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
7. THE IMPACT OF COMPUTER TECHNOLOGY ON ACCOUNTING SYSTEM AND ITS EFFECT ON EMPLOYMENT
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Accounting is the art of recording, classifying and summarizing in a significant manner and in te...Continue Reading »Item Type & Format: Project Material - Ms Word | 79 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
8. EVALUATION OF PHYSICS EDUCATION IN ENUGU STATE REAL
» CHAPTER ONE INTRODUCTION 1.1 Background to the Study Nigeria has been grappling with poor performance of students in secondary school final examinatio...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
9. BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY
» ABSTRACT This research work was focused on investigation on the use of budgeting as a tool for planning and control in a manufacturing industry . The ...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
10. IMPORTANCE OF ACCOUNTING TO NON PROFIT MAKING BUSINESS
» CHAPTER ONEINTRODUCTIONThe applications of Accounting Information have contributed to the growth and development of every business entity. Non profit ...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT