By: Samuel Jonathan Cruz

Published: January 28, 2025

The concept of holding period return (R) is a fundamental measure in finance, representing the ratio of future proceeds to the initial investment. For bonds, this calculation is defined as R = (B1 – B0 + iF)/B0, where Bt denotes the bond valuations at time t, iF represents interest payments...

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By: Omolara Okafor Adedayo

Published: January 27, 2025

This study focused on the influence of international public sector accounting standards (IPSAS) on financial reporting quality of public health institution in Nigeria. The research design adopted for the study was survey research design was chosen because it is effective in gathering primary data using a well-designed instrument that would...

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By: Emeka Chukwudi Nwosu

Published: January 27, 2025

This study examined the effect of tax credits and tax exempts on the operating profits of listed firms. It used the Dangote Group of Companies in Nigeria, as its population. Anchored on the Benefit theory of taxation, two objectives and hypotheses were formulated and tested. The researcher employed ex post...

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By: Nsikak Bassey Udo

Published: January 27, 2025

The implementation of Blockchain technology in Nigerian Accounting Practices has significantly impacted accounting in recent years. The specific goal of this study was to evaluate how Blockchain technology might affect Nigerian accounting methods' efficacy. The study aims to evaluate the impact of integrating Blockchain technology on accounting practices in Nigeria....

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