Browsing by Author "Abdulkadir, R. I."
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Item An assessment of influence of budget process on budget performance: The Experience of Kwara(Taiwan Institute of Business Administration, 2011-08) Aliu, Olanrewaju Atanda; Salam, M. O.; Abdulkadir, R. I.This study assessed the effects of budgetary process on budget performance in public sector using Kwara state as a focus. Data were collected from primary and secondary sources using structured questionnaire administered to accounting officers, budget officers and the legislators in the State. The data collected were analyzed with kruskal-wallis estimator. The study found that the existing is significantly effective to maintain better performance, though stakeholders on budget implementation differ on their perceived extent compliance showing there has not been full compliance with the application of budget process. Finally, the study recommends improving extent of compliance with budget process via organising seminars and workshops by Kwara State Government for incumbent and would-be stakeholders in budget implementation and imposing sanction to serve as deterrent against failure to comply with established budget processItem A Comparative study of financial market development indicators in Africa.(Ilorin Journal of Accounting, Published by the Department of Accounting, Faculty of Management Sciences, University of Ilorin., 2014) Etudaiye-Muhtar, O. F; Yahaya, K. A; Abdulkadir, R. I.This paper examines the determinants of voluntary structural capital disclosure of the publicly listed Nigerian companies. Annual reports of 2011 of 50 selected companies listed in the Nigerian Stock Exchange were used. Negative Binomial Regression was used to analyse the coefficient associated with variables measuring the managerial ownership. Negative binomial regression shows that coeflicients associated with variables measuring the managerial ownership are significant. However, the multivariate analysis reveals that the performance of a company, listing status, interest in the pressure of stakeholders, the industry and competitive pressure are not explanatory factors of the voluntary SCD. The result findings reveals that most companies disclosed their structural capital in form of narrative than quantitative. In view of these findings, the study recommends that Nigerian companies should strive to disclose valuable items that will be useful for users of accounting information in making rational decision in quantitative form.Item The effect of financial statements on the economic decisions of primary stakeholders in Nigerian banks.(Department of Business Administration, University of Ilorin. Nigeria., 2011) Abdulkadir, R. I.; Aliu, O. A.; Salam, M. O.The major objective of accounting is to provide information for decision making to various users. Such information can be obtained from the financial statements of organizations. This study provides empirical evidence on the impact of the information contained in the financial statements on the economic decisions of selected primary stakeholders in Nigerian banks. The four banks chosen for the study include United Bank for Africa, First Bank, Guaranty Trust Bank and Diamond Bank. Also, three user groups namely shareholders, employees and depositors were surveyed in the study. The data for the study was collected from a questionnaire distributed to two hundred and forty respondents. Percentages, Z-score statistical test and ANOVA were used to analvze the data gathered for the study. The results of the analysis shows that the primary stakeholders lack the ability to analyze information contained in the financial statements and also reveal further that the stakeholders do not base their economic decisions on the evaluation of the banks' financial statements. The study therefore concludes that the financial statements have no significant impact on the economic decisions of primary stakeholders of the banks. Based on this, the study recommends amongst others that regulatory bodies and Nigerian banks should organize educative sessions at intervals for stakeholders to enlighten them on the importance of financial reporting to their economic decision making and to guide them on how to read and analyze information contained in the financial statementsItem The impact of education and gender on personal income tax compliance in Kwara State, Nigeria(Faculty of Business and Social Sciences, University of Ilorin., 2013-08) Salam, M. O.; Aliu, O. A.; Abdulkadir, R. I.This study investigates the impact of educational qualification and gender on personal income tax compliance in Kwara State. A questionnaire was administered to 450 respondents in the three local government areas in Ilorin metropolis. Mann-Whitney U test and analysis of variance statistical techniques were employed to analyze the data collected. The results reveal that both educational qualification and gender affect personal income tax compliance. As such, the study recommends that the Kwara State Board of Internal Revenue should target the taxpayers with lower level of educational qualification and male; with a view to directing it's audit strategies in respect of the evaders and bridge the tax gap also to create awareness about the penalty attached to tax evasion.